When you hire an employee from abroad who comes to live and work in the Netherlands, this employee will from that moment on be socially insured in the Netherlands under the employee insurances and the national social insurances. This means that you as an employer will have to contribute social security contributions to the Dutch Tax Administration.
This is no different from any other Dutch employee. However, there are situations in which this is not the case. It could be determined that someone's place of residency from the point of social security is determined to be outside the Netherlands. In that case, you might be obliged to contribute to the social security system of a foreign country. There are also cases in which you second employees abroad. In this section, you will be informed about your obligations to withhold and contribute social security premiums for your employees and on cases in which you have other obligations.