A1 certificate of coverage social security: temporary work in the Netherlands
Working in the Netherlands temporary with an A1 certificate which excludes Dutch social security contributions.
Temporary employment in the Netherlands
If you are an employer based outside the Netherlands and intend to have an employee working for you temporarily in the Netherlands your employee will normally remain covered by your own country’s social insurance system. In that case, you will not owe social insurance contributions in the Netherlands. You will, however, require an A1 certificate (which replaced the former E101 certificate).
An A1 certificate is a form stating the country in which an employee is covered by social security. This certificate is valid in the countries of the European Economic Area (EEA) and in countries with which the Netherlands has a social security agreement. In many countries, a labour inspectorate checks whether your employee has an A1 certificate. You can apply for the certificate from the social insurance institution of the country where your company is based. The Netherlands will have to follow the certificate which has been provided by the foreign institution.
If you do not apply for an A1 certificate for the employee, the main rule of insurance will be applied; in other words, the employee will be covered by the social security laws of the country in which the employee will work.
Although an A1 certificate must generally be applied for in advance at the competent institution, it can also be applied for after the fact. In the case of irregular business trips that are planned at the last minute and/or last only a short period, as well as in the case of other very short assignment periods of up to one week, it can be expedient to refrain from applying for an A1 certificate.
The A1 certificate is valid for 24 months but can be extended on request every time for a period of 12 months.
Working in the Netherlands on a permanent basis
If your employee will work in the Netherlands permanently, coverage by the social security system of your country will end. Social insurance contributions will then have to be paid in the Netherlands. Different rules and regulations apply if your employee works in more than one EU Member State.