How can I pay social insurance contributions outside the Netherlands?

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

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)

National insurance

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:

• General Old Age Pensions Act (AOW)
• Surviving Dependants Act (Anw)
• Chronic Care Act (Wlz)

Read more about national insurance on the Tax Administration’s website

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.

Contact

If you have any questions, please do not hesitate to contact us.

Also useful

• How can I file a tax return outside the Netherlands?
• General old age pension outside the Netherlands