INTEGRATED SERVICES
Source: SVB (Sociale Verzekeringsbank)- https://www.svb.nl/nl/algemeen/nieuws/kaderovereenkomst-uitzonderingen-op-de-europese-aanwijsregels /
From 5 July, you can apply for an exception according to the Framework Agreement via the Dutch Social Security Agency.
Currently: 17 countries have signed this agreement
Conditions
Employees who telework in their country of residence for a Netherlands-based employer can request an exception to the rules determining the applicable legislation from the SVB. They will then be covered by Dutch social insurance as long as they meet the necessary conditions.
If you would like to request an exception under the Framework Agreement for the period from 1 July 2023, you must meet the following conditions:
a)You are an employee
b)You live outside the Netherlands
c) You only work for an employer or employers who are based in the Netherlands
d) You telework in your country of residence for between 25% and 50% of your total working hours.
Requesting an exception
Starting from 1 July 2023, you can request an exception via our website. First, you will need to answer a few questions to check whether you meet the conditions under the Framework Agreement. Then you can fill in the request form, print it out and send it to us.
If you meet all the conditions under the Framework Agreement, you can also send your request later. By ‘later’, we mean:
A. In the period from 1
B. As from 1 July 2024, your request can be backdated by a maximum of 3 months, but again only on condition that you paid social security contributions exclusively in the Netherlands during that period.
The SVB are also preparing new rules to cover certain persons who do not meet the strict conditions under the Framework Agreement.
https://lnkd.in/eMzbC8Je
Tax
Please note the fiscal rules are not covered by this Framework Agreement.
