Living in the Netherlands, working for a foreign employer
Working for an employer not established in the Netherlands
You will soon be working in the Netherlands while you are employed by an employer who is established outside the Netherlands? A number of important issues then need to be taken into account. Since 1997 ASV Advies is your experienced and trustworthy advisor in all aspects of cross-boundary employment.
More information about working in the Netherlands for an international employer:
Conditions
For living in the Netherlands while working for a foreign employer
Find out the applicable social insurance scheme for you before you start working for an international employer in the Netherlands.
You live in the Netherlands and you will be working for an employer based across the Dutch border? As long as your work takes place in the Netherlands, you will be insured for social securities under the Dutch scheme. That also remains the case, when you spend no more than 75% of your working time in another member state of the European Union, the European Economic Area or Switzerland.
If you are expected to work in a country with which the Netherlands has a social security treaty, that bilateral agreement decides under which scheme you are insured.
When you will work in the Netherlands and also work in a country with which there is no treaty, you may be insured in both countries.
Social security
Living in the Netherlands, while having a foreign employer
Payment of premiums
When you start working for an employer based outside the Netherlands, you may not have to pay social insurance premiums in that country when you work takes place in the Netherlands. In that case, you can request the A1-form. This form demonstrates – outside the Netherlands – that you are already insured here. As such, you do not have to pay premiums for social security in other countries. This A1-form can be requested from the national agency SVB (Sociale Verzekeringsbank).
183-days ruling
Living in the Netherlands, working for a foreign employer
Posting
When you employer is based in a country of the EU, the EEA or a Treaty-country, you will remain insured under that national scheme while posted in the Netherlands. Conditions are that your posting is no longer than a year, and you are not coming here to replace a colleague.
The 183-day tax rule
When an foreign employee works in the Netherlands (country of work), the country of work has the right to tax his/her wages. However, when the three conditions below are met, the country of residence (of the employee) has the right to tax these wages.
- Given the timeframe of a year, the foreign employee can spend no more than 183 days in the country of work. Please note:
– A year can be a calendar year, a fiscal year, or a consecutive period of 12 months.
– For the calculation of the 183 days all days are included that the employee spent in his/her country of work, including weekends and holidays. Parts of days are considered a full day. - The employer paying the wages of the foreign employee is not based in the country of work, while the salary is also not paid for or on behalf of an employer in the country of work.
- The employee does not work in a permanent establishment of the employer (e.g. a shop, an atelier or building site) in the country of work.
These conditions are jointly called the 183-days tax rule. Those who want to call upon this rule (please note: this can be the employer, the employee or the tax authority) have to meet all the conditions. If not, the country of work has the right to raise wage taxes.
Frequently asked questions
Below an overview of the frequently asked questions about working in the Netherlands for an international employer:
When you live in a country that is not a member of the EU, the EEA or a treaty country, the Dutch social security scheme is applied automatically and obligatory. This is not the case when you come from one the aforementioned countries.
You are automatically under the social security scheme, also when you don’t meet the conditions.
Other rules apply for (wage-)taxes. This is also a field of expertise of ASV Advies.
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