Working in the Netherlands temporary with an A1 statement 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 statement (which replaced the former E101 statement).
An A1 statement is a form stating the country in which an employee is covered by social security. 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 your employee has an A1 statement. You can apply for the statement from the social insurance institution of the country where your company is based. The Netherlands will have to follow the statement which has been provided by the foreign institution.
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.