If you live outside the Netherlands, whether or not you have to pay social insurance contributions in the Netherlands will depend on your situation. You can arrange to pay social insurance contributions in your tax return.
Dutch social insurance schemes are either employee insurance or national insurance schemes. National insurance contributions are added to your income tax in your tax return.
Employee insurance is compulsory for every employee in the Netherlands. Employees are insured against loss of income if they lose their jobs or become incapacitated or ill.
If you are not in employment, you do not have to pay employee insurance contributions.
The employee insurance schemes are governed by the:
- Unemployment Insurance Act (WW)
- Invalidity Insurance Act (WAO)
- Sickness Benefits Act (ZW)
- Work and Income (Capacity for Work) Act (WIA). This act comprises two schemes:
- income support (persons fully incapacitated for work) scheme (IVA)
- work resumption (persons partially capable of work) scheme (WGA)
If you live outside the Netherlands and have no income from the Netherlands, you will not be covered by Dutch national insurance schemes and do not need to pay contributions.
If you do have income from the Netherlands, you may be compulsorily covered by Dutch national insurance schemes. This will depend on the type of income you receive.
The national insurance schemes are governed by the:
Exemption from national insurance
If you live outside the Netherlands, you may be able to apply for exemption from certain national insurance schemes if, for instance, you work abroad. Exemption is not granted automatically. Click here to apply to the Social Insurance Bank (SVB) for an exemption.
If you have any questions, please do not hesitate to contact us.