Are you an employer or intermediary based outside of the Netherlands and do you intend to have an employee work for you temporarily in the Netherlands? Or do you work on assignment in the Netherlands as a self-employed professional, while your company remains based in your own country? If so, you or 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/(E)101 statement.
A1/(E)101 statement validity and how to apply
An A1/(E)101 statement is a form stating the country in which a worker is covered by social insurance. This statement 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 you or your employee has an A1/(E)101 statement. You can apply for the statement from the social insurance institution of the country where your company is based.
Working in the Netherlands on a permanent basis
If you or your employee permanently take/takes up work in the Netherlands, you/your employee will no longer be covered by the social security system of your country. You will then pay social insurance contributions in the Netherlands. Different rules and regulations apply if you or your employee work/works in more than one EU Member State. Further information can be obtained from the Dutch Social Insurance Bank (Sociale Verzekeringsbank, SVB) or from the social insurance organisation in your country.
E101 statement becomes A1 statement
Until recently, the E101 form was used in the Netherlands to indicate the country in which a worker is covered by social insurance. However, starting in May 2010, the E101 form will gradually be replaced by the A1 form, which is used in each of the EU Member States.