Employees from the EU / EEA
It could happen that an employee lives and works within the EU, the EEA or Switzerland (but outside of the Netherlands), but also has a paid profession in the Netherlands. When he or she is insured in the country of residence according to the social insurance legislation of that particular country, then he/she is not insured for social security in the Netherlands.
In this case the activities in the Netherlands should be of “significance”. Whether this is the case with this particular employee, can be checked at the SVB(Social Health Insurance).
However, when your foreign employee works exclusively in the Netherlands, then he or she should always be insured in the Netherlands.
Note: If you are dealing with an employee who works at various locations within the EU, the EEA or Switzerland, then often different rules and regulations apply. Please check this with the IRS and the Sociale Verzekeringsbank (Social Health Insurance).