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Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

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).

A1 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.

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Comments (4)
Comment by pam frisby on Tue, Feb 25th, 2014 at 5:56 PM
What is classed as permanent? How many years do you have to be here to be classed as this?
Comment by MM on Sun, Mar 1st, 2015 at 1:57 PM
Can a Dutch Employer apply for an A1 form on behalf of a UK citizen who will work in the Netherlands for a short period?
Comment by Arjan Enneman on Sun, Mar 1st, 2015 at 2:01 PM
The A1 declaration must be requested by the employer who sends the employer to work in another EU country temporary.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 9:57 AM
Temporary is a period of maximum 5 years.
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