fiscal info corporations

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

Last updated: 10-12-2020

As a general rule foreign employees assigned to the Netherland can become subject to the Dutch social security system.

An important exception to this rule can apply in the event of (temporary) secondment whereby the employee opts to stay insured in its country of origin on the basis of an applicable social security treaty or the EU Social Security Ordinance. The EU regulations can also force this 'exemption' upon the employee, as it provides for certain 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 which conditions must be met for effectuating an exemption form 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, in order to obtain a formal written confirmation of this election made by the employee. Under most social security treaties this written confirmation is referred to as 'certificate of coverage' and under the EU Social Security Ordinance as 'A1-statement'. 

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

The Netherlands has social security treaties in place with the following countries:

  • Argentina
  • Australia
  • Belize
  • Bosnia and Herzegovina
  • Canada (including Quebec)
  • Cape Verde
  • Channel Islands (Jersey, Guernsey, Alderney, Herm, Jethou)
  • Chili
  • Ecuador
  • Egypt
  • Hong-Kong
  • India
  • Indonesia
  • Isle of Man
  • Israel (excluding Gaza Strip, West Bank, East Jerusalem, 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

The content and scope of the treaty varies per country. The most commonly applied treaties in relation to international assignments are the treaties with: 

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


Go to >   The payroll service package of TAXci

Go to >    Index page - Payroll obligations in the Netherlands