Employees from abroad

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 employees from abroad exclusively work in the Netherlands, then they 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).

Other situations concerning employees from abroad

When you are dealing with:

• A foreign employee who comes from a country outside the EU, the EER or Switzerland.
• Someone who is insured in his/ her home country.
• Someone who does not perform paid tasks outside the Netherlands.
• When there is no case of temporary seconding.
• A situation that differs in other ways from the common (standard) scenarios,

Then, as a rule of thumb, you can roughly count on the fact that when you pay income tax, the foreign employee is also insured under the Health Insurance Act and social insurance. You will always have to pay the employee insurance premiums.

In these kind of situations it is also wise to gain information in advance from the Social Insurance Bank (SVB) about rules and regulations which currently apply to you.