Unsubscribe seasonal workers
When the employment of seasonal workers is coming to an end, the health insurance of the particular employees has to be terminated.
Some practical pointers;
- When you unsubscribe your employees for health insurance, an official end date will be determined. This end date is an “until” date. That means that until that date, the employer owes premiums to the IRS, but also that the (former) employee is entitled to healthcare reimbursements until that date.
- You can choose to determine the end date of the health insurance on the day that the (ex-) employee is expected to be back in his or her home country. This way he or she is insured until the day she returns.
- Although it is possible to terminate the health insurance of the employee at the same time his/her contract ends, you can also terminate a health insurance retrospectively. On the condition that the termination occurs within one month after the employment has ended, it is possible to get excess premiums back (if applicable) when they are paid by means of a credit note.
- Please note that your former employees should not only unsubscribe with the health insurer but also with the IRS. In some cases, for instance when the health insurance is arranged through the special LTO arrangement, The IRS will be notified at the same time that health insurance is terminated.
The health insurance should only be terminated when the employment contract is actually terminated.
When a foreign employee returns to their home country for a short period during his/her employment, for example, for a holiday or family visit, then the health insurance should be continued. During that leave, the employment contract between employer and employee is still intact. Therefore, the premium should also be paid during his or her leave. Your employee stays insured for medical expenses as a result, even if something happens during his or her stay outside the Netherlands.