Foreign business trip or work outside the Netherlands? A1 certificate required

You need to obtain an A1 certificate of social security coverage if you have employees who go on foreign business trips or work in an EU country other than the Netherlands, or if you have non-Dutch employees, whether they work for you permanently or temporarily. The A1 certificate serves to demonstrate in which country an employee is covered for social security purposes. Read on to find out more and avoid fines.

An A1 is a European certificate that must be obtained if:

• You have employees who have been posted outside the Netherlands.
• Your employees work in different countries for a short or more extended period of time; this includes visiting a trade show for one or a few days.

The period of validity of an A1 certificate depends on the situation. An A1 certificate is valid in all EU countries, EEA countries and Switzerland. The certificate is a measure to counteract fronts and to ensure that employees are paid minimum wage and are covered for social security purposes.

You will also need to obtain an A1 certificate if you take frequent foreign business trips or visit trade shows in your capacity as a business owner.

Where to apply?

If the employee in question works outside the Netherlands and enjoys social security coverage in the Netherlands, you need to apply for an A1 certificate for this employee with SVB (Sociale Verzekeringsbank), the body implementing national insurance schemes in the Netherlands.

If the employee in question works in the Netherlands and enjoys social security coverage in another country, you are expected to apply for an A1 certificate in the country where the employee is covered.

No A1?

If you do not have an A1 certificate, you risk having to pay a sizeable fine. The fine in France was increased to € 3,269 on 1 April 2019. Checks are tightening in the Netherlands as well and fines will probably be handed out later this year. That is why SVB and accon■avm recommend that you apply for an A1 certificate just to be safe. accon■avm’s Employer Service Officers/Payroll Specialists would be happy to apply for an A1 certificate for you and make all the necessary other arrangements.

What else can we do for you?

Please do not hesitate to send an email to Accon International if you have any questions or need our advice. Our email address is international@acconavm.nl. We can also tell you what else to think about in the context of international postings or business trips.