Temporarily working from abroad

If you are going abroad temporarily, it is advisable to check a few things before your departure, such as:

• Have I obtained written approval from my supervisor to work abroad?
• Have I submitted my stay abroad to the Global Mobility Advisor(s) and received their advice?
• Will I retain my expat ruling, or can I make use of this scheme while abroad?
• Where do I need to pay taxes and which social security legislation will be applicalbe during my stay abroad?
• Are my healthcare costs covered while abroad?
• Do I need to book my travel through Diversity Travel?
• How can I report my temporary address abroad?
• Do I need to take out travel insurance?
• Do I need to apply for a visa or residence permit for the country where I will temporarily stay/work? Check this at the embassy of the destination country.
• Do I need vaccinations for the country of stay, and where can I get them?

Working from abroad may impact where you need to pay income tax and which social security legislation is applicable to you. For this reason, we ask you to complete the ‘Temporary stay abroad notification’ form. Based on this form, the Global Mobility Advisor(s) will assess your tax and social security position during your stay abroad.

Tax

Whether and where you need to pay income tax depends on the country where you are considered a tax resident. This depends on various factors and may differ per individual and situation. Additionally, Radboud University needs to determine whether we must withhold payroll taxes for you in the Netherlands. A stay abroad may impact this obligation. For these reasons, the Global Mobility Advisor(s) must always assess the situation to prevent underpayment or overpayment of wage taxes or to avoid unexpected double taxation for you.

Social security

Generally, individuals working in the Netherlands are covered by Dutch social security legislation (for WW, Wet WIA, Ziektewet, AOW, and Anw). If you temporarily work abroad while maintaining your employment contract and salary with Radboud University, Dutch social security may still apply in many cases. It is essential to determine which social security legislation applies during your stay abroad, especially if exceeds three weeks. Therefore, complete the ‘Temporary stay abroad notification’ form before your departure. The Global Mobility Advisor(s) will assess whether you covered by Dutch social security or if you fall under the social security legislation of the host country. This assessment will be communicated to you and the HR officer of your faculty or institute.

A1 Certificate or Certificate of Coverage

If legislation states that you remain covered by Dutch social security, it is crucial to prove this in both the Netherlands and the host country. This can be done by applying for an A1 Certificate or Certificate of Coverage. This certificate, issued by the Sociale Verzekeringsbank (SVB), confirms that you remain covered by Dutch social security during your stay abroad. It also ensures that your social security in the Netherlands continues and that your social security contributions are based on your worldwide income.

After completing and submitting the ‘Foreign residency nofication’ form, the Global Mobility Advisor(s) will determine whether an A1 certificate or Certificate of Coverage is necessary and possible.

Family members

If your family (partner and/or children) remains in the Netherlands, they will remain covered by Dutch social security. If a family member accompanies you to an EU/EEA country and continues working for a Dutch employer, they can apply for an A1 Certificate through their employer. 

If the family member does not work or takes up employment in the host country, they may fall under that country’s social security system. They may be able to take out voluntary insurance for Dutch social security. More information on voluntary national insurance is available from the SVB, and information on voluntary employee insurance can be found at UWV. 

If a dependent (non-working) family member accompanies you to a treaty country (outside the EU/EEA), Dutch social security may still apply. When applying for a Certificate of Coverage, most treaty countries allow the inclusion of non-working family members. If the accompanying family member continues working for a Dutch employer, they can apply for a Certificate of Coverage through their employer. If they work in the host country, they will not be covered by Dutch social security.

In most cases, if you are temporarily going abroad, you will need to maintain your Dutch health insurance. When assessing your tax and social security position based on the ‘Temporary stay abroad notification' form you have completed, the Global Mobility Advisor(s) will indicate whether you are required to keep your Dutch health insurance.

If there is any doubt about the obligation to have health insurance in the Netherlands, you can always request a 'Wlz (Long-Term Care Act) assessment' from the SVB. This assessment determines whether you need to be insured in the Netherlands. If you are unsure whether this is necessary, feel free to email the Global Mobility Advisor(s) (hr.globalmobility [at] ru.nl).

European Countries and EHIC

If you are staying in an EU/EEA country, you can remain insured for healthcare costs through a European Health Insurance Card (EHIC) issued by your Dutch health insurer.

An EHIC entitles you to necessary medical care during a temporary stay abroad. Its purpose is to simplify procedures for obtaining medical assistance for Dutch insured individuals abroad and to facilitate the processing of any assistance provided by foreign healthcare providers. The EHIC is personal and must be arranged separately for each family member.

For various health insurers (such as VGZ), the health insurance card also functions as an EHIC card. This is stated on the back of the health insurance card. If this is not the case for you or your family members, you can easily apply for one yourself via one of the many affiliated health insurers through EHIC.

Countries outside Europe

If you are staying in a country outside the EU/EEA or the United Kingdom, it is important to check whether your health insurance covers any medical expenses in that country.

There is a travel insurance policy for employees travelling abroad for work for a maximum of one year. This business travel insurance supplements the employee’s private insurance. A short stay does not necessarily need to be registered, but stays exceeding 180 days must be reported in advance to verzekering [at] ru.nl. The Financial Handbook contains extensive information on insurance. Any questions regarding your personal situation can be directed to verzekering [at] ru.nl.

Claims

If you incur damage during your stay abroad, read more about the business travel insurance on this page to check how compensation is arranged. Note: In some cases, prior approval is required for expenses, such as medical costs or injury compensation claims.

For foreign travel requests, expenses for travel, accommodation, and possible registration fees are directly invoiced to Radboud University. Other costs, such as local transport or meals not booked via Diversity Travel, can be reimbursed via BASS 'expense claims'. Enable your VPN connection if you are off-campus but need access to BASS. 

When entering your stay abroad details, your supervisor must officially approve them via the system to ensure all parties are informed and in agreement.

The expat scheme provides compensation for extraterritorial costs—extra expenses incurred when temporarily working from abroad in the Netherlands. This could include travel and relocation expenses or higher living costs. This tax benefit may also apply when an employee is posted abroad for an extended period.

If you already use the expat scheme

If the expat scheme has already been granted to you and is applied on your salary, it may continue during your temporary stay abroad, provided you remain a tax resident of the Netherlands. The Global Mobility Advisor(s) will assess this based on your completed 'Temporary Stay Abroad' form.

If you do not yet use the expat scheme

Under certain conditions, it is possible to receive the expat scheme benefit during a temporary stay abroad. Conditions include:

• You remain a tax resident of the Netherlands during the stay abroad, and your salary remains taxable in the Netherlands (assessed by the Global Mobility Advisor(s) via the ‘Temporary stay abroad notification' form);
• You are posted by Radboud University to conduct research or teach abroad, or you are sent to Africa, Asia, Latin America, or specific Eastern European countries (if not for research or teaching);
• You spend at least 45 days abroad within 12 months. Postings under 15 days do not count. Once you meet the 45-day requirement, all postings of at least 10 days count;
• You do not receive additional compensation from Radboud University for your stay abroad. The tax benefit only applies to the actual periods during which you are abroad. Please report these periods accurately and in a timely manner to your faculty's HR officer, so they can be correctly applied to your salary.

When working abroad, it is essential that the university has your temporary foreign address. This is for safety reasons and for tax and social security compliance reasons. Submit your temporary address to your HR officer (via your supervisor if necessary) for proper registration.

If you are travelling to the (sub)tropics for work or leisure, you can visit the travel and vaccination clinic for advice, vaccinations, health certificates, and prescriptions for malaria, altitude sickness, and antibiotics.

Make sure to check the travel advice of the Dutch government for your destination before traveling via NederlandWereldwijd. If the travel advice is ‘orange’ or ‘red’ there are significant risks and you should consult your HR officer. 

Also see: Safety guidelines for international travel