Exemption from the Dutch social security contributions (treaties and EU Regulations)

Generally, employees living and working in the Netherlands, including foreign employees assigned to the Netherlands, are subject to the Dutch social security system.

An important exception to this main rule can apply in the event of (temporary) secondment of the employee, whereby the employee opts to stay insured in their country of origin based on an applicable bilateral social security treaty or the EU Social Security Ordinance. The EU regulations can also force these exceptions upon the employee, as it provides for particular obligatory rules for determining the country of insurance when EU citizens work in more than one EU member state, where the main principle applies that an EU citizen can only be insured in one EU member state.

It will depend on the exact applicable regulation in which conditions must be met for effectuating an exemption from the Dutch social security system. In most cases, it will require an application to be filed with the competent authority in the state where the employee is insured to obtain a formal written confirmation of this election made by the employee. Under most bilateral social security treaties, this written confirmation is referred to as a 'certificate of coverage' and under the EU Social Security Ordinance as an 'A1-statement'. 

The EU Social Security Ordinance (EU-Regulation 883/2004) applies to all EU Member states and EEA countries. 

Furthermore, the Netherlands has bilateral social security treaties with the following countries. The content and scope of each bilateral treaty may vary per country:

• Argentina
• Australia
• Belize
• Bosnia and Herzegovina
• Canada (including Quebec)
• Cape Verde
• Channel Islands (Jersey, Guernsey, Alderney, Herm, Jethou)
• Chili
• China
• Ecuador
• Egypt
• Hong-Kong
• India
• Indonesia
• Isle of Man
• Israel (excluding Gaza Strip, West Bank, East Jerusalem, and Golan)
• Japan
• Jordan
• Kosovo
• Macedonia
• Monaco
• Montenegro
• Morocco
• New Zealand
• Panama
• Paraguay
• Philippines
• Serbia
• Suriname
• Thailand
• Tunisia
• Turkey
• Uruguay
• United States of America
• South Africa
• South Korea

For the United Kingdom, a special regulation applies since Brexit. Also, special regulations apply concerning Aruba, Curacao, Sint Maarten, Bonaire, Sint Eustatius, and Saba.

The most commonly applied treaties concerning international assignments are the treaties with: 

• Australia
• Canada
• New Zealand
• United States of America   
• United Kingdom