European Regulation No. 883/2004, secondment to the Netherlands

Do you second an employee who falls under the European regulation, in the Netherlands, and does this employee only work in the Netherlands? Then the employee can remain insured for social security in the country where you are based. The following conditions apply for this:

• Before the secondment starts the employee is insured in the state in which you are situated.
• You do not second the employee as the replacement of an employee who had been seconded earlier.
• The secondment is for a maximum of 24 months.
• The work is carried out at your expense.
• There is a relationship of authority between you and the employee.
• The enterprise at which you have seconded your employee does not make the employee available to another enterprise (intermediate secondment).

The employee can apply for a A1/E101 certificate in the state in which you are situated. This certificate specifies that the social security insurance legislation of that state shall continue to apply for the employee. You will not then need to withhold or pay social security insurance contributions.