A1 certificate: temporarily working abroad
Are you temporarily working in the Netherlands or the other way around? Or are you self-employed on a foreign assignment? There are plenty of things you have to arrange during your relocation. One of these is your social security position. If you want to remain insured for social securities (like unemployment and invalidity), you need an A1 certificate (Certificate of Coverage – CoC).
What is the A1 certificate?
An A1 certificate is a document that states in which country a worker’s social insurance premiums are paid. The A1 certificate was created to prevent self-employed persons or employees who temporarily work abroad from losing social security rights in their home country. With the help of the A1 certificate, they can continue to pay the premiums in their home country. The form includes:
- the country where you are insured for social security
- the country where you or the employer will work
- the period for which the A1 certificate was issued
- why the social security legislation of the home country applies
M-form in the Netherlands
The A1 certificate has nothing to do with the income tax return. If you are going to temporary work in the Netherlands and register with a Dutch municipality, you have to file a migration tax return: the M-form. When you are moving out of the Netherlands, you also have to file the M-form.
For who is the A1 certificate?
The A1 certificate only applies to people who want to work in another country of the European Union (EU), European Economic Area (EEA), or a country with which the Netherlands has concluded a treaty on social security. In some countries, you are not allowed to work without an A1 certificate, so make sure that this is arranged in advance.
EU, EEA or Switzerland
In most cases, you are insured in the country of employment for unemployment, illness, and incapacity for work. However, there are several situations in which you do remain insured in your home country:
- temporary secondment by your employer
- you work at sea or on an oil rig
- you work at the embassy or consulate
Treaty countries are countries with which the Netherlands has made agreements about social security. Generally, you will remain secured for social security in your home country in the following situations:
- it concerns temporary work (max. period differs per country)
- you work in your home country (treaty country) and the Netherlands
- you work at an embassy or consulate
What is the A1 certificate?
As a self-employed professional, you can apply for an A1 certificate if you meet the following conditions:
- you worked at least 2 months as a self-employed professional in your home country before you started working in the work country
- the work abroad is comparable to working in the home country
- you perform at least 25% of the work in your home country
- you pay social securities in the home country
We help with your M-form
Speak directly with one of our tax advisors
Could you use some help with your migration tax return? We are happy to help with the M-form! You can contact us using the details below.