• you are an employer or intermediary based outside of the Netherlands who intends to have an employee work for you temporarily in the Netherlands
  • you work on assignment in the Netherlands as a self-employed professional, while your company remains based in your own country

you or your employee usually remains covered by your own country’s social insurance system. In that case, you will not have to pay social insurance contributions in the Netherlands. However, you do require an A1/(E)101 statement.

A1/(E)101 statement validity and how to apply

In many countries, a labour inspectorate checks whether you or your employee has a valid A1/(E)101 statement. You can apply for this statement to your own country's social insurance institution.

Working in the Netherlands on a permanent basis

If you or your employee permanently takes up work in the Netherlands, they will no longer be covered by your own country's social security system. 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 versus A1 statement

Until 2010, the E101 form was used in the Netherlands to indicate the country in which a worker is covered by social insurance. However, since May 2010, the E101 form will gradually be replaced by the A1 form, which is used throughout the EU Member States.