European Regulations / cross-border workers
If you are living in your country of origin, work in the Netherlands and travel home on a regular basis, you are a so-called "cross-border worker".
The (EU) regulation on social security No. 883/2004 regulates the social security systems between the member countries of the EU. According to this social security agreement, you are liable to social security contributions in the Netherlands. This includes health and long term care insurance, unemployment insurance, occupational disability insurance as well as pension insurance. But no worries, you will be asserting your claims for health insurance or unemployment insurance directly in your country of origin.
Guaranteed full coverage in social security !
(Social security-) BSN Number
Up until 2007, it was called Sofi (Social security) number. Today, it is called the BSN (Bürger [citizen] Service Number). Similar to the German social security number, it is used to clearly identify you in all your social security but also tax related issues.
If you are working in the Netherlands for the very first time, your BSN must be applied for in a municipal community in the Netherlands. This requires your personal appearance at a preset appointment Naturally, we will make this appointment for you and we will accompany you to this appointment. Very important is a valid ID card or passport. The drivers license will not suffice.
(Family-) Health insurance
You and your co-insured family members receive full insurance coverage in your country of origin.
As a cross-border worker you will be compulsorily insured with a dutch health insurance company. We will make sure, that your dutch employer will file your registration and make the contributions for you. However, it is important that you submit the S1 form (formerly E106) to your own health insurance company.
As an employee, you will remain insured with your own health insurance company. In that way, you will have two parallel health insurances. Your family members remain insured with your own health insurance, with all usual services and benefits.
The dutch and your own health insurance company will allocate contributions and services accordingly among themselves. There will not be any additional costs for you.
Child allowances
Generally, you are entitled to the highest child allowance.
If you yourself are entitled to child allowance , you will receive dutch child allowance. A possible difference in the amount will be covered by the family benefit fund in your country of origin. Children over the age of 18 are not entitled to dutch child allowance. - in this case the family benefit fund in your country of origin will cover a valid entitlement.
Pension insurance
Just as in Germany, you are compulsorily insured in the - comparatively higher - statutory pension insurance in the Netherlands.
After six months of employment, your employer will provide you with a private pension insurance and pays the contributions for you. All incurred entitlements are not dependent on the company you are working for and remain exclusively in your possession.
Unemployment insurance
Your employment agency at home is responsible for any eligible claims and services.
You will be compulsorily insured in the Netherlands; insurance contributions will be paid in the Netherlands. After the termination of your employment in the Netherlands, you have to register as unemployed at the employment agency at home and according to their regulations. According to the country of residence principle, applicable residential jurisdiction will be implemented. Creditable insurance periods are fully ARGE recognized.
In the event of temporary or partial unemployment, you are directly entitled to dutch unemployment benefits, if the work contract has not been terminated. If you have become fully unemployed but can prove with another work contract that you subsequently will be working the the Netherlands again, you can also apply for dutch unemployment benefits.
Accident insurance
IThere is no separate accident insurance for work accidents or occupational illnesses in the Netherlands. A work accident in the Netherlands will be treated like an inability to work. As a social secured cross-border worker in the Netherlands , you are entitled to assistance in the form of benefits in kind in your country of origin (i.e. free of charge treatment of accident injuries). The settlement will be carried out through the liaison department for accident insurance of your trade association.
Taxes
The Netherlands have a very simplified income tax law. Tax categories as implemented in Germany do not exist here - everyone is taxed equally (low).
You will pay the income tax for your work in the Netherlands straight in the Netherlands. You will file your personal tax declaration for your "world income" at your local revenue office. A double tax treaty is applicable so that you don't have to pay taxes in both countries at the same time.
We in Europe — our experience for employers and employees
