Working abroad for a Dutch employer
Working outside the Netherlands for an employer based in the Netherlands
Are you expected to work abroad for an employer based in the Netherlands? There is a number of important things that need to be taken into account. Since 1997 we at ASV provide a broad array of services concerning cross-border employment.
More information concerning working abroad for an employer based in the Netherlands:
Conditions
For working abroad for a Dutch employer
Find out the applicable social security scheme before you start working abroad for an employer based in the Netherlands.
You are a citizen of a member state of the European Union, the European Economic Area or Switzerland and will start working there for an employer based in the Netherlands. As long as your work takes places in your country of residence, you will continue to be insured for social securities under the national scheme.
That 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 working in a country where there is no treaty, you may be insured in both countries.
Social security
Payment of premiums when working abroad for a Dutch employer
When you start working for an employer based in the Netherlands, you may not have to pay social insurance premiums in the Netherlands, when you also continue to work in your country of residence. In that case, you can request the A1-form. This form demonstrates – outside your national territory – that you are already insured there. As such, you do not have to pay premiums for social security in other countries. This A1-form can be requested from the competent authorities in your country of residence.
The 183-day tax rule
In case of residing and working abroad for a Dutch employer
When an employee works in a country (country of work) different from the country of residence, the country of work has the right to tax his/her wages. However, when the three conditions below are met, the country of residence has the right to tax these wages.
- Given the timeframe of a year, the employee can spend no more than 183 days in his/her 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 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 outside of the Netherlands for an employer based in the Netherlands:
When you live and work in a country that is not a member of the EU, the EEA or a treaty country, the Dutch social security scheme is automatically mandatory if you come to work for your Dutch employer also in the Netherlands.
Other rules apply for (wage-)taxes. This is also a field of expertise of ASV Advies.
Belgium, Bulgaria, Croatia, Cyprus (Greek part), Denmark, Germany, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Spain, Czech Republic, Sweden and Switzerland (not an EU or EEA-member state, but EU laws are applicable)
Iceland, Liechtenstein and Norway
Australia, Bosnia and Herzegovina, Canada (including Quebec), Chili, China, Egypt, India, Israel (excluding Gaza strip, West bank, East-Jerusalem, Golan Heights), Japan, Cape Verde, Channel Islands (Jersey, Guernsey, Alderney, Herm, Jethou), North Macedonia, Man (Isle), Morocco, Montenegro, New Zealand, Serbia, Tunisia, Turkey, Uruguay, United States of America, South-Korea.
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