Social security - NL Host Nation
9. Social security
9.1 General information
Diplomatic and consular staff
Under article 33 of the Vienna Convention on Diplomatic Relations (VCDR), article 48 of the Vienna Convention on Consular Relations (VCCR) and Dutch legislation, diplomatic agents and consular officials are exempted from the social insurance provisions of Dutch law as far as their work for the sending State is concerned. However, if they perform activities in the Netherlands other than their diplomatic or consular tasks or if they receive Dutch social security benefits, they are subject to the Dutch social security system with respect to those activities.
Administrative, technical and service staff
As a general rule, administrative, technical and service staff posted to the Netherlands are not covered by the Dutch social security system, unless they have worked in the Netherlands for more than 10 years.
Locally engaged staff members of diplomatic missions and consular posts are automatically covered by the Dutch social security system if:
Private servants employed by the head of mission or members of administrative, technical or service staff of the diplomatic mission or consular post may be exempt from social insurance contributions, as laid down in article 13, paragraph 4, of the Access to Social Insurance (Additional Categories of Persons) Decree (BUB 1999):
The insurance position of spouses, partners, children and other family members who form part of the household is linked to that of the family member who is working in the Netherlands as a diplomatic or consular official or as a member of the administrative, technical or service staff. In other words, if the family member is not covered by the Dutch social security system, neither are their spouse, partner, children or other family members who form part of the household. This does not mean, however, that a person will not be assessed on an individual basis if, for example, a partner or a child of a consular official forming part of their household takes up employment in the Netherlands. In such cases, it is possible for the official not to be covered by the Dutch system while their partner, son or daughter is. Family members forming part of the household of a sending State’s diplomatic/consular staff must be covered by the Dutch national insurance system if they engage in gainful employment in the Netherlands or if they receive Dutch social security benefits.
Staff working at the same embassy or consulate after 1 August 1987 and before 1 May 2010
Before 1 May 2010 (the date on which Regulation (EC) no. 883/2004 came into force), all members of the administrative, technical or service staff who worked without interruption at a diplomatic mission or consular post and who were nationals of an EU/EEA country which was also the sending State were entitled to opt for the application of the social security legislation of the sending State, a choice which could be renewed at the end of each calendar year. On 1 May 2010 this possibility ceased to exist. Bilateral conventions that provide for such a choice may still be in force.
For (Dutch) employees recruited locally before 1 August 1987, different legislation may apply.
9.2 Healthcare
Under the Health Insurance Act (Zorgverzekeringswet, ZVW), everyone who is compulsorily insured under the Long Term Care Act (Wet langdurige zorg, Wlz) is required to take out health insurance with an insurer of their choice. This insurer will partly implement the Wlz for the person concerned. These family members are therefore required to insure themselves under the Health Insurance Act, even when the sending State’s insurance system provides coverage. They may also be entitled to healthcare benefit (a contribution to the cost of their health insurance) if their individual or joint income is under a certain level. Healthcare benefit is paid by the Benefits Office of the Tax and Customs Administration.
In the Netherlands, the following internationally operating private insurance companies are known to offer insurance for diplomats:
9.3 Remittance of contributions by the employer
Once it has been determined that an employee is liable to pay income tax and/or social security contributions in the Netherlands, the following rules apply. Diplomatic missions and consular posts (as employers) are not obliged to deduct Dutch salaries tax and social insurance contributions from their employees’ wages, but they must pay the insurance contributions for their employees under the following legislation:
The employees in question are responsible for submitting their own tax returns each year to the Tax and Customs Administration and for paying compulsory Dutch income tax and national insurance contributions (volksverzekeringen). They can pay in advance by means of a provisional assessment.
The aforementioned employee insurance contributions are paid by the employer. The contributions and corresponding percentages can differ from year to year due to a change of name or to contributions being merged or split.
Each year the Dutch Tax and Customs Administration publishes the contributions and corresponding percentages in a newsletter after they have been approved by the Dutch parliament.
For further information on the contributions and percentages, the Ministry refers readers to the Tax and Customs Administration’s newsletters, since these newsletters are recognised as authoritative. The 2023 newsletter can be consulted via the following link: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/brochures_en_p ublicaties/nieuwsbrief-loonheffingen-2023
More information on salaries tax and social insurance contributions can be found on the following website: government topics taxation and businesses salaries tax and social insurance.
The Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV) is responsible for assessing entitlements under the employee insurance schemes and paying out benefits (for more information (in Dutch), see: UWV.
The Social Insurance Bank (Sociale Verzekeringsbank, SVB) is responsible for implementing Dutch social security schemes for more information, see: SVB.
For health insurance, a different system applies. In addition to an income-related contribution, people must register with a health insurance company and pay a basic contribution themselves. Supplementary health insurance packages are available at additional cost. Children must also be registered with a health insurance company. However, if they are younger than 18, no separate contribution has to be paid for them.
Questions regarding the obligations a diplomatic mission or consular post has as an employer towards locally recruited (Dutch) employees under employee benefit schemes or national insurance schemes may be submitted by emailing to DPG@minbuza.nl. The Ministry will forward the questions to the most appropriate authority (UWV, SVB or the Tax and Customs Administration), which will respond to your mission or post directly.
9.4 Social security during and after pregnancy as well as partner benefits
9.4.1. Pregnant employee
In case an employee is subject to the Dutch social security system and if the employee is expecting a baby, she will get pregnancy and maternity leave. Under the Work and Care Act (Wet arbeid en zorg; WAZO), she is entitled to pregnancy and maternity benefit during this leave. She is entitled to get pregnancy leave and pregnancy benefit before the baby is born. Maternity leave and maternity benefit will start after the birth. Pregnancy and maternity leave last for a minimum period of 16 weeks in total. In the case of twins or multiple births the total leave will last for a minimum period of 20 weeks. The diplomatic mission as an employer has to apply for both pregnancy and maternity benefits for the employee. See also: https://www.uwv.nl/en/employers/pregnancy-and-maternity-benefit
9.4.2 The application for pregnancy and maternity benefit
The employer has to arrange the benefit no later than two weeks before the pregnancy leave. The diplomatic mission has to apply for the benefit (via the UWV Employers Portal (‘Werkgeversportaal’)). The diplomatic mission and the employee must decide to who the UWV pays the benefit. UWV usually pays it to the employer, who then pays the salary to the employee.
Source: UWV and pregnancy
Pregnancy and maternity benefit is equal to 100% of the income at the time the maternity leave started.
Source: Pregnancy and income
9.4.3 Partner benefits
If the employee is subject to the Dutch social security system and their partner gives birth, the employee has a right to one week fully paid partner leave after the birth of the child. The employer must pay the employee’s salary during this leave. Furthermore, partners have the right to maximum 5 weeks unpaid leave in the first 6 months after the birth. Employees who take unpaid birth leave are able to claim benefits from UWV for up to 70% of their salary.
9.4.4 Paid parental leave
Employees with children aged up to 8 are already entitled to 26 weeks of unpaid parental leave. Since 2 August 2022, UWV pays 70% of the salary for a period of maximum nine weeks, if that leave is taken within the first year after the child is born, adopted or taken in as a foster child. Source: Nieuwe regeling betaald ouderschapsverlof | UWV | Particulieren
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Diplomatic and consular staff
Under article 33 of the Vienna Convention on Diplomatic Relations (VCDR), article 48 of the Vienna Convention on Consular Relations (VCCR) and Dutch legislation, diplomatic agents and consular officials are exempted from the social insurance provisions of Dutch law as far as their work for the sending State is concerned. However, if they perform activities in the Netherlands other than their diplomatic or consular tasks or if they receive Dutch social security benefits, they are subject to the Dutch social security system with respect to those activities.
Administrative, technical and service staff
As a general rule, administrative, technical and service staff posted to the Netherlands are not covered by the Dutch social security system, unless they have worked in the Netherlands for more than 10 years.
Locally engaged staff members of diplomatic missions and consular posts are automatically covered by the Dutch social security system if:
- they have Dutch nationality;
- they were residents of the Netherlands at the time of recruitment;
- they have taken up gainful employment in the Netherlands, other than for their diplomatic mission or consular post; or
- they receive any Dutch social security benefits.
Private servants employed by the head of mission or members of administrative, technical or service staff of the diplomatic mission or consular post may be exempt from social insurance contributions, as laid down in article 13, paragraph 4, of the Access to Social Insurance (Additional Categories of Persons) Decree (BUB 1999):
- Private servants employed by the head of mission or a member of staff are exempted from national insurance contributions (volksverzekeringen) if they have been working in 35 the Netherlands for under 10 years and if they are covered by the social security legislation of their own country or of a third country, unless:
- they have Dutch nationality;
- they were residents of the Netherlands at the time of recruitment;
- they have taken up gainful employment in the Netherlands, other than for their diplomatic mission or consular post; or
- they receive any Dutch social security benefits.
The insurance position of spouses, partners, children and other family members who form part of the household is linked to that of the family member who is working in the Netherlands as a diplomatic or consular official or as a member of the administrative, technical or service staff. In other words, if the family member is not covered by the Dutch social security system, neither are their spouse, partner, children or other family members who form part of the household. This does not mean, however, that a person will not be assessed on an individual basis if, for example, a partner or a child of a consular official forming part of their household takes up employment in the Netherlands. In such cases, it is possible for the official not to be covered by the Dutch system while their partner, son or daughter is. Family members forming part of the household of a sending State’s diplomatic/consular staff must be covered by the Dutch national insurance system if they engage in gainful employment in the Netherlands or if they receive Dutch social security benefits.
Staff working at the same embassy or consulate after 1 August 1987 and before 1 May 2010
Before 1 May 2010 (the date on which Regulation (EC) no. 883/2004 came into force), all members of the administrative, technical or service staff who worked without interruption at a diplomatic mission or consular post and who were nationals of an EU/EEA country which was also the sending State were entitled to opt for the application of the social security legislation of the sending State, a choice which could be renewed at the end of each calendar year. On 1 May 2010 this possibility ceased to exist. Bilateral conventions that provide for such a choice may still be in force.
For (Dutch) employees recruited locally before 1 August 1987, different legislation may apply.
9.2 Healthcare
Under the Health Insurance Act (Zorgverzekeringswet, ZVW), everyone who is compulsorily insured under the Long Term Care Act (Wet langdurige zorg, Wlz) is required to take out health insurance with an insurer of their choice. This insurer will partly implement the Wlz for the person concerned. These family members are therefore required to insure themselves under the Health Insurance Act, even when the sending State’s insurance system provides coverage. They may also be entitled to healthcare benefit (a contribution to the cost of their health insurance) if their individual or joint income is under a certain level. Healthcare benefit is paid by the Benefits Office of the Tax and Customs Administration.
In the Netherlands, the following internationally operating private insurance companies are known to offer insurance for diplomats:
- Allianz Care International Health Insurance
- Bupa
- Cigna
- Axa.
9.3 Remittance of contributions by the employer
Once it has been determined that an employee is liable to pay income tax and/or social security contributions in the Netherlands, the following rules apply. Diplomatic missions and consular posts (as employers) are not obliged to deduct Dutch salaries tax and social insurance contributions from their employees’ wages, but they must pay the insurance contributions for their employees under the following legislation:
- Work and Income (Capacity for Work) Act (WIA)
- Income support scheme for individuals registered as fully and permanently incapacitated (IVA)
- Work resumption (persons partially capable of work) scheme (WGA)
- Invalidity Insurance Act (WAO)
- Unemployment Insurance Act (WW)
- Sickness Benefits Act (ZW)
The employees in question are responsible for submitting their own tax returns each year to the Tax and Customs Administration and for paying compulsory Dutch income tax and national insurance contributions (volksverzekeringen). They can pay in advance by means of a provisional assessment.
The aforementioned employee insurance contributions are paid by the employer. The contributions and corresponding percentages can differ from year to year due to a change of name or to contributions being merged or split.
Each year the Dutch Tax and Customs Administration publishes the contributions and corresponding percentages in a newsletter after they have been approved by the Dutch parliament.
For further information on the contributions and percentages, the Ministry refers readers to the Tax and Customs Administration’s newsletters, since these newsletters are recognised as authoritative. The 2023 newsletter can be consulted via the following link: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/brochures_en_p ublicaties/nieuwsbrief-loonheffingen-2023
More information on salaries tax and social insurance contributions can be found on the following website: government topics taxation and businesses salaries tax and social insurance.
The Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV) is responsible for assessing entitlements under the employee insurance schemes and paying out benefits (for more information (in Dutch), see: UWV.
The Social Insurance Bank (Sociale Verzekeringsbank, SVB) is responsible for implementing Dutch social security schemes for more information, see: SVB.
For health insurance, a different system applies. In addition to an income-related contribution, people must register with a health insurance company and pay a basic contribution themselves. Supplementary health insurance packages are available at additional cost. Children must also be registered with a health insurance company. However, if they are younger than 18, no separate contribution has to be paid for them.
Questions regarding the obligations a diplomatic mission or consular post has as an employer towards locally recruited (Dutch) employees under employee benefit schemes or national insurance schemes may be submitted by emailing to DPG@minbuza.nl. The Ministry will forward the questions to the most appropriate authority (UWV, SVB or the Tax and Customs Administration), which will respond to your mission or post directly.
9.4 Social security during and after pregnancy as well as partner benefits
9.4.1. Pregnant employee
In case an employee is subject to the Dutch social security system and if the employee is expecting a baby, she will get pregnancy and maternity leave. Under the Work and Care Act (Wet arbeid en zorg; WAZO), she is entitled to pregnancy and maternity benefit during this leave. She is entitled to get pregnancy leave and pregnancy benefit before the baby is born. Maternity leave and maternity benefit will start after the birth. Pregnancy and maternity leave last for a minimum period of 16 weeks in total. In the case of twins or multiple births the total leave will last for a minimum period of 20 weeks. The diplomatic mission as an employer has to apply for both pregnancy and maternity benefits for the employee. See also: https://www.uwv.nl/en/employers/pregnancy-and-maternity-benefit
9.4.2 The application for pregnancy and maternity benefit
The employer has to arrange the benefit no later than two weeks before the pregnancy leave. The diplomatic mission has to apply for the benefit (via the UWV Employers Portal (‘Werkgeversportaal’)). The diplomatic mission and the employee must decide to who the UWV pays the benefit. UWV usually pays it to the employer, who then pays the salary to the employee.
Source: UWV and pregnancy
Pregnancy and maternity benefit is equal to 100% of the income at the time the maternity leave started.
Source: Pregnancy and income
9.4.3 Partner benefits
If the employee is subject to the Dutch social security system and their partner gives birth, the employee has a right to one week fully paid partner leave after the birth of the child. The employer must pay the employee’s salary during this leave. Furthermore, partners have the right to maximum 5 weeks unpaid leave in the first 6 months after the birth. Employees who take unpaid birth leave are able to claim benefits from UWV for up to 70% of their salary.
9.4.4 Paid parental leave
Employees with children aged up to 8 are already entitled to 26 weeks of unpaid parental leave. Since 2 August 2022, UWV pays 70% of the salary for a period of maximum nine weeks, if that leave is taken within the first year after the child is born, adopted or taken in as a foster child. Source: Nieuwe regeling betaald ouderschapsverlof | UWV | Particulieren
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