Health Care Insurance Act
On 1 January 2006, the Zorgverzekeringswet (Health Care Insurance Act) put an end to the difference in premiums paid under the Zorgverzekeringswet (Compulsory Health Insurance Act) and private insurance schemes. Anyone who is insured under the Algemene Wet Bijzondere Ziektekosten, AWBZ (Exceptional Medical Expenses Act) will be obliged to take out basic insurance with a care insurer.
For the basic insurance, the employee will have to pay a premium to the insurer. This is known as the nominal premium. In addition to the nominal premium, every person obliged to take out insurance has to pay an income-related contribution. The Tax and Customs Administration has been designated as the administration agency imposing and collecting the income-related contribution. The collection of the income-related contribution takes place mainly by the employer who withholds the contributions and pays them to the Tax Administration.
If Dutch social security does not apply to your employee, the health insurance should also be arranged in his/her country of residence. This would be the case when someone is permanently seconded or is working in two or more countries, and lives outside the Netherland. It could also be possible that a social security treaty applies to the country of residence. Please check with the Sociale Verzekeringsbank.