#International Employee Assignments

In the following article you can find out more about the obligation to register in the Netherlands for postings from 01.03.2020 for employees and self-employed persons from the EU/EEA and Switzerland.

As of March 1, 2020, employers (service providers) and self-employed persons from countries in the European Economic Area (EEA) and Switzerland who are subject to registration and who work temporarily in the Netherlands are required to register.

Employer notification no longer only for third-country cases

In the Dutch digital registration system, employers must indicate, among other things, which activities they will be carrying out, during which period, and whether they will be bringing employees with them. This change has an impact. This is because it previously only applied to third-country nationals.

Exceptions

Certain activities are exempt from the reporting obligation. For example, in the case of the installation of a machine by skilled workers, if this installation was an essential part of the purchase contract for the machine and the installation does not take longer than eight days. However, this exception does not apply to the construction industry. Certain maintenance and repair work, attendance at scientific conferences and participation in official meetings are also exempt from the obligation to register. Exceptions also apply to certain workers such as journalists, artists, athletes and researchers.

Annual declaration for certain groups of people

Under certain conditions, small companies with up to 9 employees and the self-employed have the option of submitting an annual declaration if their registered office is less than 100 kilometers from the Dutch border. Such relief is also available if you are a service provider or self-employed person in the “road haulage of goods” sector.

Digital reporting portal

The notification takes place digitally, via the Posted Worker website.

Further information

Further information in German can be found under the following link:
Dutch Ministry of Social Affairs and Employment.

A1 certificate for European employee assignments

In addition to this national reporting obligation, the basic obligation to carry a so-called A1 certificate on the applicable social security law from the country of residence also applies to European employee assignments / business trips.

Employees and self-employed persons who work outside their home country must carry the so-called A1 certificate with them. With this certificate, they can prove that they are insured in their home country and therefore do not have to pay social security contributions in the European country where they work.

The A1 certificate must be applied for from the health insurance fund with which the employee is insured. The application must be submitted electronically for employees, e.g. as part of the payroll accounting program.

We are happy to support you with international employee assignments.

You will find further aspects of our special field of employee secondments and our special field of legal and tax consultancy in the Netherlands in the following articles on this homepage:

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