Working permanently in one EU Member State
If your employee works permanently in one Member State, he is covered by the social insurance system of that EU Member State. This applies even if he resides in another EU Member State or if your company is based in another country. The same rules and regulations apply to self-employed professionals: they are covered by the social insurance system of the country where they work. This is called the ' country of employment priciple'.
Working permanently in two or more EU Member States
If your employee works permanently in two or more Member States, he is covered by the social insurance system of his country of residence if:
- he spends 25% or more of his time working in that country; and/or
- your company is based in your employee’s country of residence; or
- he alternately or concurrently works for two employers in different Member States; this could be the country of residence and another EU Member State, as well as two EU Member States other than the country of residence.
The same rules and regulations apply to self-employed professionals.
This is called the 'country of residence priciple'. In other cases, he is covered by the social insurance system of the country where your business is based.
Working temporarily in another EU Member State
If your employee works temporarily in an EU Member State other than the country where your company is based, he can usually remain covered by the social insurance system in your own country. This is also the case when a self-employed professional temporarily works in another country, while his company remains based in his own country. In both instances, you or your employee must apply for an A1/E101 statement from the social insurance institution of your country.
Have you worked in an EU Member State before 1 May 2010?
The regulations outlined above apply only since 1 May 2010. Did you work before that date in an EU Member State? Then nothing will change with regard to where you are insured until 1 May 2020.
Rules and regulations for non-EU countries
In some cases, the rules and regulations outlined above also apply to the countries of the European Economic Area (EEA) and in countries which have concluded bilateral/multilateral treaties on social insurance. For further information, please contact the social insurance institution in your country. In the Netherlands, this is the Social Insurance Bank (Sociale Verzekeringsbank, SVB).
Contact the Social Insurance Bank
Call +31 71 512 9820