Main rules cross-border work and social insurance
Where are you insured during cross-border work?
The regulations relating to social insurance are set out at the European level.
update: august 2023
Basic rule: an employee has social insurance in the assignment country. Under certain conditions, the employee may continue social insurance in the country of residence, for example when they work there for more than 25% of their total working hours.
what about working at home abroad?
Since 1 July 2023, an important exception to the above-mentioned main rule has applied. Within the EU, a framework agreement was published that was signed by many countries (the Netherlands, Belgium and Germany, among others). Thanks to this agreement, a cross-border worker who works from home can – under certain conditions – still be covered by social insurance in the country in which their employer is based.
One of the conditions is that during a period of 12 months, the cross-border worker spends less than 50% of their total working hours working from home in their country of residence.
What about temporary secondment abroad?
In the case of temporary secondment abroad, an employee can sometimes also continue to be insured in their country of residence. In such cases, contact an advisor or check out the conditions on the official website of the Social Insurance Bank: https://www.svb.nl/en/id/rights-and-obligations/general-conditions-for-twinternet
Want to avoid problems?
In all cases of cross-border work, or work in multiple countries, apply in advance for an A1 declaration (certificate of coverage, also known as a statement regarding the applicable legislation), in the country of residence so that you have clarity.
The competent authority for this in the Netherlands is the Social Insurance Bank. More information on this subject can be found at www.svb.nl/nl/id
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