9.1     General information

Diplomatic and consular staff
Under Article 33 of the Vienna Convention on Diplomatic Relations (VCDR), Article 48 of the Vienna Convention on Consular Relations (VCCR) and Dutch legislation, diplomatic agents and consular officials are exempted from the social insurance provisions of Dutch law as far as their work for the sending state is concerned. However, if they perform activities in the Netherlands other than their diplomatic or consular tasks or if they receive Dutch social security benefits, they are subject to the Dutch social security system with respect to those activities.

Administrative, technical and service staff
As a general rule, administrative, technical and service staff posted to the Netherlands are not covered by the Dutch social security system, unless they have worked in the Netherlands for more than 10 years. 

Locally engaged staff members of diplomatic missions and consular posts are automatically covered by the Dutch social security system if:
A.    they have Dutch nationality;
B.    they were residents of the Netherlands at the time of recruitment;

C.    they have taken up gainful employment in the Netherlands, other than for their diplomatic mission or consular post; or
D.    they receive any Dutch social security benefits.

Some of the bilateral social security agreements concluded by the Netherlands allow diplomatic staff to opt for the application of the sending state’s social security legislation. This choice must be made when the staff member is first posted to the Netherlands or within a specified period of time specified in the bilateral agreement. Before taking up a posting in the Netherlands, it is important for a staff member to ascertain whether a bilateral social security agreement is in force between the sending state and the Netherlands and whether that agreement provides for the option of applying the sending state’s social security legislation. Staff members who are covered by Dutch social security legislation must pay social insurance contributions in the Netherlands.

Private servants employed by the head of mission or members of administrative, technical or service staff of the diplomatic mission or consular post may be exempt from national insurance contributions, as laid down in article 13, paragraph 4 of the Access to National Insurance (Expanding and Restricting Categories of Persons) Decree (BUB 1999):
•    Private servants employed by the head of mission or a member of staff are exempted from national insurance contributions (volksverzekeringen) if they have been working in the Netherlands for under 10 years and if they are covered by the social security legislation of their own country or of a third country, unless:
A.    they have Dutch nationality;
B.    they were residents of the Netherlands at the time of recruitment;
C.    they have taken up gainful employment in the Netherlands, other than for their diplomatic mission or consular post; or
D.    they receive any Dutch social security benefits.

Spouses, partners, children and other family members forming part of the household
The insurance status of spouses, partners, children and other family members who form part of the household is linked to that of the family member who is working in the Netherlands as a diplomatic or consular official or as a member of the administrative, technical or service staff. In other words, if the family member is not covered by the Dutch social security system, neither are their spouse, partner, children or other family members who form part of their household. This does not mean, however, that a person will not be assessed on an individual basis if, for example, a partner or a child of a consular official forming part of their household takes up employment in the Netherlands. In such cases, it is possible for the official not to be covered by the Dutch system while their partner, son or daughter is. Family members forming part of the household of a sending state’s diplomatic/consular staff must be covered by the Dutch national insurance system if they engage in gainful employment in the Netherlands or if they receive Dutch social security benefits.

Staff working at the same embassy or consulate after 1 August 1987 and before 1 May 2010
Before 1 May 2010 (the date on which Regulation (EC) no. 883/2004 came into force), all members of the administrative, technical or service staff who worked without interruption at a diplomatic mission or consular post and who were nationals of an EU/EEA country which was also the sending state were entitled to opt for the application of the social security legislation of the sending state, a choice which could be renewed at the end of each calendar year. On 1 May 2010 this possibility ceased to exist. Bilateral conventions that provide for such a choice may still be in force.

Different legislation may apply to employees recruited before 1 August 1987. 

9.2    Healthcare

Under the Health Insurance Act (Zorgverzekeringswet, ZVW), everyone who is compulsorily insured under the Long-term Care Act (Wet langdurige zorg, WLZ) is required to take out Dutch health insurance with an insurer of their choice. This insurer will partly implement the WLZ for the person concerned. These family members are therefore required to insure themselves under the Health Insurance Act, even if the sending state’s insurance system provides coverage. They may also be entitled to healthcare benefit (a contribution to the cost of their health insurance) if their individual or joint income is under a certain level. Healthcare benefit is paid by the Benefits Office of the Tax Administration.

In the Netherlands, the following internationally operating private insurance companies are known to offer insurance for diplomats: 
-    Allianz Care International Health Insurance
-    Bupa
-    Cigna
-    Axa.

9.3     Remittance of contributions by the employer

Once it has been determined that an employee is liable to pay income tax and/or social insurance contributions in the Netherlands, the following rules apply. Diplomatic missions and consular posts (as employers) are not obliged to deduct Dutch salaries tax and social insurance contributions from their employees’ wages, but they must pay insurance contributions for their employees under the following legislation:
•    Work and Income (Capacity for Work) Act (WIA)
-    Income support scheme for individuals registered as fully and permanently incapacitated (IVA) 
-    Work resumption (persons partially capable of work) scheme (WGA)
•    Invalidity Insurance Act (WAO)
•    Unemployment Insurance Act (WW)
•    Sickness Benefits Act (ZW)

Employees do not have to pay these employee insurance contributions themselves and the employer is not allowed to deduct these amounts from their salaries.

The employees in question are responsible for submitting their own tax returns each year to the Tax Administration and for paying compulsory Dutch income tax and national insurance contributions (volksverzekeringen). They can pay in advance by means of a provisional assessment.

Employee insurance contributions are paid by the employer. The contributions and corresponding percentages can differ from year to year due to contributions being renamed, merged or split.

Each year the Dutch Tax Administration publishes the contributions and corresponding percentages in a newsletter after they have been approved by the Dutch parliament. 

For further information on the contributions and percentages, please see the Tax Administration’s newsletters. These newsletters are recognised as authoritative. The 2025 newsletter can be consulted via the following link: 
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/brochures_en_publicaties/nieuwsbrief-loonheffingen-2025 

For more information on salaries tax and social insurance contributions, see: salaries tax and social insurance. 

The Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV) is responsible for assessing entitlements under employee insurance schemes and paying out benefits. For more information (in Dutch), see: UWV.

The Social Insurance Bank (Sociale Verzekeringsbank, SVB) is responsible for implementing Dutch social security schemes for more information, see: SVB.  

For health insurance, a different system applies. In addition to paying an income-related contribution, people must register with a health insurance company and pay a basic premium themselves. Supplementary health insurance packages are available at additional cost. Children must also be registered with a health insurance company. However, if they are younger than 18, no separate premium has to be paid for them. 

Questions regarding a diplomatic mission or consular post’s obligations as an employer towards locally recruited Dutch or non-Dutch employees under employee insurance schemes or national insurance schemes may be submitted by email to DPG@minbuza.nl. The Ministry will forward the questions to the most appropriate authority (UWV, SVB or the Tax Administration), which will respond to your mission or post directly.

9.4    Social security entitlements during and after pregnancy and partner benefits

9.4.1. Pregnant employees

If a pregnant employee is covered by the Dutch social security system she is entitled to pregnancy and maternity leave. Under the Work and Care Act (Wet arbeid en zorg, WAZO), she is entitled to pregnancy and maternity benefit during this leave. She is entitled to pregnancy leave and pregnancy benefit before the baby is born. Maternity leave and maternity benefit will start after the birth. Pregnancy and maternity leave last for a minimum period of 16 weeks in total. In the case of twins or multiple births the total leave will last for a minimum period of 20 weeks. The diplomatic mission as an employer must apply for both pregnancy and maternity benefits for the employee. See also: https://www.uwv.nl/en/individuals/maternity-and-parental-leave 
https://www.government.nl/topics/themes/work. 

9.4.2 Applying for pregnancy and maternity benefit

The employer must arrange the benefit no later than two weeks before pregnancy leave begins. The diplomatic mission has to apply for the benefit (via the UWV Employers Portal (Werkgeversportaal)). The diplomatic mission and the employee must decide to whom the UWV will pay the benefit. The UWV usually pays it to the employer, who then pays the employee their salary. 
Source: UWV and pregnancy
Pregnancy and maternity benefit is equal to 100% of the employee’s pay at the time the maternity leave started. 
Source: Pregnancy and income 

9.4.3 Partner benefits

If an employee is covered by the Dutch social security system and their partner gives birth, the employee is entitled to one week’s partner leave on full pay after the birth of the child. The employer must pay the employee’s salary during this leave. Furthermore, partners are entitled to a maximum of five weeks’ unpaid leave in the first six months after the birth. Employees who take unpaid birth leave can claim benefits from UWV totalling up to 70% of their salary. 

9.4.4 Paid parental leave

Employees with children under the age of 8 are already entitled to 26 weeks of unpaid parental leave. Since 2 August 2022, UWV has paid 70% of the employee’s salary for a maximum of nine weeks, if that leave is taken within the first year after the child is born, adopted or taken in as a foster child.
Source: Nieuwe regeling betaald ouderschapsverlof | UWV | Particulieren (new rules on paid parental leave)