Insurance premiums

You are a Dutch entrepreneur and you would like to work with foreign employees. In that case, you have to keep in mind that the country of residence of the employee also determines the rules and regulations that apply to you as an employer. In most cases, the foreign employee has to obtain health insurance with a Dutch insurer in order to be insured for the Health Insurance Act. Furthermore, you and your foreign employee have to deal with social insurance in the Netherlands.

When are you as an employer obligated to withhold social insurance premiums?

Are your foreign employees insured for social insurance in the Netherlands?
And does the obligation to withhold taxes apply to you as a Dutch employer?

In that case, you should withhold the income-related health insurance contribution (Health Insurance Act) and the social insurance contributions. (The income tax, the income-related health insurance contribution, the national insurance premiums and the employee insurance combined is the income related contribution.)

Note: The payment of an employee insurance does not depend on your withholding obligation for income tax, or the country of residence of the foreign employee. From the moment the foreign employee has a social insurance in the Netherlands, you have to pay a premium.