ÑÇÖÞÉ«ÇéÍø

Commentary

2.2.1 National insurance

Netherlands

Employees who are moving within the EEA but remain insured within their home country scheme need to present form A1 to the payroll processor on arrival (see 6.1.1). This will enable the payroll to be calculated using special tables (equivalent to those applied to the age 65+ group) that deduct only wage tax (see 2.1.1).

The social security system in the Netherlands requires the withholding of:

  1. Ìý

    •ÌýÌýÌýÌý National Insurance contributions (2.2.1)

  2. Ìý

    •ÌýÌýÌýÌý employee insurance premiums (2.2.2), and

  3. Ìý

    •ÌýÌýÌýÌý an income-related contribution to the Health Insurance Act (2.2.3)

In

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:33