Your national insurance when you emigrate

National insurance is compulsory for everyone who lives or works in the Netherlands. If you emigrate, this will have consequences for the national insurance schemes.

On this page:

• You pay contributions until the date of emigration

  Were you compulsorily insured for national insurance in the Netherlands in the year of your emigration? If so, you will pay contribution in that year until the date of your emigration. You pay the contribution on your income in box 1.

  The contribution of tax credits is also calculated . In the year of emigration, you are entitled to the part of the tax credits related to the national insurance contributions. The contribution parts of the tax credits are calculated time-proportionally.

• You no longer have a Dutch income after your emigration

  If you no longer have Dutch income after your emigration, you will not be covered by national insurance and you no longer have to pay social security contributions. However, you are also no longer entitled to benefits and/or benefits in kind on the basis of the Anw (National Survivor Benefits Act) and Wlz (Long-term Care Act). This does not apply to secondees and the family members of seconded Dutch diplomats and other civil servants.

  If you wish, you can take out voluntary insurance for the AOW and Anw from the Sociale Verzekeringsbank (SVB).

• You still have Dutch income

  If you do not live in the Netherlands, but you do have an income from the Netherlands, you may still be compulsorily insured under the Dutch national insurance schemes, subject to certain conditions. You are compulsorily insured in the following situations:

  • You are employed in the Netherlands and you pay wage tax on your income in the Netherlands. This means that you only do this work in the Netherlands. You remain insured even if you are temporarily not working due to illness, pregnancy, accident, unemployment, paid leave, strike or exclusion.
  • You are self-employed and only work in the Netherlands.
  • You are part of the staff on a means of transport of a Dutch company, for example inland shipping and the navigation of the Rhine. Additional conditions are that you do not work alone in your country of residence and that you do not work for a foreign branch or a foreign permanent representative of a Dutch company.

  In some other special situations, you will remain compulsorily insured under the Dutch national insurance schemes. For example:

  • You will be deployed as a military or other civil servant.
  • You will be deployed as an employee with a certificate of secondment. This is a statement from the SVB that shows that you are socially insured in the Netherlands during your secondment).

• You will receive General Old Age Pension (AOW) after your emigration

  After your emigration, you will no longer accrue AOW. However, if you reach the AOW pension age, you will be entitled to the AOW benefit that you have accrued previously. The benefit is lower than if you were insured until your AOW pension age.

• You are posted to another country

  If you are seconded from the Netherlands to another country, you can make an request to remain insured for a maximum of 2 years under the Dutch national insurance schemes. This is only possible if you are seconded to an EU country, or another country that has an agreement on social security with the Netherlands. Read the information on the website of the SVB.

• Health Insurance contribution for non-residents

  If you live in a treaty country and you or your family members need medical care there, then that country can recover the costs for that medical care from the Netherlands. The Central Administration Office (CAK) in the Netherlands can then send you a bill for a contribution towards these costs. This is the Zvw contribution for non-residents.