Social security agreement with India

作成日 2011年10月27日（木曜）12:00

As per 1 December 2011 the social security agreement between The Netherlands and India will enter into force. The agreement applies to employees and self-employed people who during their career fall under the Dutch or Indian social security schemes.

The social security agreement brings some important exceptions that apply to secondment and to a few particular groups of employees: Indian employees seconded to the Netherlands may remain subject to Indian social security legislation for up to 5 years. A condition is that they remain legally under the authority of the seconding employer. The limit of 5 years can be extended in special cases with the agreement of the competent authorities of both countries. It is expected that also transitional measures will become applicable for employees who are already seconded. Flying personnel of airlines, civil servants and diplomatic personnel remain under all circumstances subject to the legislation of the country in which their employer is established. For seafarers no specific allocation rules apply: cases of double insurance or no insurance will be solved in a mutual agreement procedure.

Under the new agreement, the partner and children of the Indian employee, who are temporarily living in the Netherlands, also remain subject to the Indian social security system, in principle. The only exception to this is if they become employed or self-employed in the Netherlands.

The agreement will present a substantial simplification and prevent double contributions for Indian employees who temporarily come to work in the Netherlands in the future. In case you would like to know if the above also applies to your employees or you require assistance with obtaining a certificate of coverage in India, please do not hesitate to contact us.