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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Employees pay social security contributions depending on their circumstances and the country in which they work. An employer's liability to pay social security contributions will generally follow the liability of the employees. European Regulations 1408/71 (old) and 883/2004 or a social security treaty determine in which country the employee is socially insured. If the European regulations do not apply and there is no social security treaty, the national legislations of the Netherlands and the employee's country of residence determine whether, and if so, where the employee is socially insured.

Individuals working under the EU social security agreement (see 6.1.1) or in a country with which the Netherlands has a bilateral agreement (see 6.1.2), will only have to pay into their home country's social security scheme generally if they do not stay more than 24 months in the Netherlands.

All inbound expatriates must take out private health insurance in the Netherlands, see 2.2.4.

6.1.1ÌýÌýÌýÌý EU social security agreement

Who are the EU member states for social security purposes?

The