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Social securityUnder Dutch law, a person living and/or working in the country is subject to social security.Dutch social security can be divided in national insurances and employee insurances. NATIONAL INSURANCES The National Insurances are insurances against the loss of income which apply by operation of law. All Dutch residents are insured for the national insurances. Whether you are considered resident in the Netherlands depends on your personal facts and circumstances such as the duration of your stay in the Netherlands, the centre of your social life, the residence of your family, your general place of work, etc. If you do not live in the Netherlands but are employed in the Netherlands you are subject to Dutch social security as a non-resident. Normal payroll tax and social premiums are paid in the Netherlands. Dutch social security provides the following National Insurances :
* The Care Insurance Act (ZVW) is not considered part of the National Insurances. As stated in this Act, health insurance is compulsory for every person insured under the Exceptional Medical Expenses Act. EMPLOYEE INSURANCES The employee Insurances are compulsory insurances by law for employees and those given similar legal status as an employee. In case of forced unemployment or occupational disability these insurances provide temporary benefits. Dutch social security provides the following Employee Insurances:
* The span of the Sickness Benefits Act has decreased considerably as employers have to continue salary payments during sick leave. ** The WIA act has succeeded the Invalidity Insurance Act (WAO) The Netherlands Tax and Customs administration levies social security premiums. The actual benefit one might receive depends on the total years of insurance acquired. Therefore the Dutch Social Security system is called a build-up-scheme. The longer you are insured, the higher your entitlement to the right to benefits. This does not apply to the General Child Benefit Act (AKW). LABOUR ACROSS BORDERS When your employer sends you abroad on a temporary assignment or you are temporarily working abroad as a self-employed person, you are no longer automatically covered by the social security scheme in the country where you normally work. The social security scheme of the country where you are working temporarily may be applicable to you. However, within the European Economic Area (EU, Norway, Iceland, Liechtenstein) and Switzerland you can apply to remain covered under your usual social security scheme. Through requesting an (E)101 form which states the applicable legislation for social security you can prove that your stay in the Netherlands will be temporary and the social security laws of the country where you normally work and/or reside remain applicable for the duration of your stay in the Netherlands. Finsens can tell you whether an (E)101 form is applicable to your situation and direct you to the appointed office for social security in your home country. The form can be issued in work related cross border situations within the European Economic Area and Switzerland. Most countries have also approved bilateral agreements with other nations. Pleas refer to your national social security office for more information.* Regulations regarding applicable legislation with regard to social security have been created to prevent concurrence of social security and loss of social security rights. For more information with regards to social security and your personal situation please contact our office. * The Netherlands has bilateral agreements for social security with the following nations: Australia, Bosnia-Herzegovina, Canada (separate agreement for Quebec), Chile, Cyprus (Turkish part) Egypt, Israel, Japan, Cape Verde, Croatia, Macedonia, Morocco, Montenegro, New Zealand, Serbia, Tunisia, Turkey, Uruguay, USA, South Korea |
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