and the A1 certificate
A1/certificate of coverage is the name of a European form. If an employee is working abroad, the employee can prove that he is insured (for i.e. incapacity benefits, child benefits and unemployment) by showing the A1 certificate.
The A1 certificate
The form “A1/certificate of coverage” states that an employee is covered under national insurance in the Netherlands. In many countries, this form is obligated to be able to work. The form states that the employee does not have to follow the legislation of the working country, but of a different country. The form states the following:
- Which legislation applies to the employee;
- Why this legislation applies to the employee (on the basis of which legal article);
- The period for which the statement is valid;
- The place where the employee will work.
Dutch workers abroad
When a Dutch employee will permanently work abroad, the employee will no longer be covered under national insurance in the Netherlands. However, if a Dutch employee works abroad temporary, he will remain covered under national insurance in the Netherlands. The SVB (Sociale Verzekeringsbank) calls this secondment.
Note: the statement is only valid in a EU country, a EER country or a country that has arrangements with the Netherlands.
Foreign workers in the Netherlands
When a foreign employee is hired through an intermediary or a (sub)contractor, the employee often pays social security contributions abroad. It is advisable to ask the employee to provide the A1 certificate. By utilizing the A1 certificate, you can prove the employee does not have to pay premiums in the Netherlands. The employee can acquire the statement in the country of origin (at the organisation for social security).
Could you use some help?
Our salary advisers frequently apply for A1 certificates on behalf of our clients. Would you like our support? Please feel free to contact our office.