A1 certificate of coverage for social security
Do you have a foreign employee temporarily working for you in the Netherlands or an employee who is going to work for you abroad? Or are you a self-employed professional on assignment? Then you will need an A1 certificate (certificate of coverage).
What is an A1 certificate?
An A1 certificate is a document that states in which country a worker's social insurance premiums are paid. Without an A1 certificate you or your employee cannot work in some countries. Do you work in another country without an A1 certificate? You can be fined by the labour inspection in that country. This also applies if you, as an entrepreneur in the Netherlands, employ someone from abroad. You must make sure employees from abroad supply you with their A1 certificate.
This means that if:
- you are an employer or intermediary based outside of the Netherlands who intends to have an employee work for you temporarily in the Netherlands
- you work on assignment in the Netherlands as a self-employed professional, while remaining based in your own country
you, or your employee, usually stay covered by your home country’s social insurance system. In that case, you will not have to pay social insurance contributions in the Netherlands, but you do need an A1 certificate.
Where is an A1 certificate valid?
This certificate is valid for persons working in:
Applying for an A1 certificate
In many countries, a labour inspectorate checks whether you or your employee has a valid A1 certificate. You apply to your own country's social insurance institution for an A1 certificate. In the Netherlands this is the Dutch Social Insurance Bank (Sociale Verzekeringsbank, SVB). You can apply online and for free for an A1 certificate to the SVB. The A1 certificate of coverage has replaced the E101 form.
Please note: Do you apply for an A1 certificate for an employee? Check to see if a special situation applies to your employee or your company.
If you are a self-employed professional and you are going to work in the Netherlands temporarily, you must apply for an A1 certificate in your home country. You must be able to prove you were already working as a self-employed person for at least 2 months prior to leaving your home country and continue as a self-employed person on your return. You must be able to present the labour inspectorate with an A1 certificate if required.
How long is an A1 certificate valid?
An A1 certificate is valid for 24 months. If you stay for longer you must either switch to your host country's social security system or apply for an extension.
Social insurance when working permanently in the Netherlands
If you or if your employee permanently takes up work in the Netherlands, you will no longer be covered by your own country's social security system. You will then pay social insurance contributions in the Netherlands and you will be covered by the Dutch social security. Different rules and regulations apply if you or your employee work/works in more than one EU Member State. For more information, please contact the SVB or the social insurance organisation in your country.