If you live in the Netherlands, you can get additional help from the Netherlands. Talk to the Dutch social security institutions. Please see the contact details below. An agreement between the United States and the Netherlands, which entered into force on 1 November 1990, improves social protection for people who work or have worked in both countries. It helps many people who, without the agreement, would not be entitled to monthly retirement, disability or survivors` benefits under the social security system of one or both countries. It also helps people who would otherwise have to pay social security taxes to the two countries with the same incomes. The Dutch social security institutions decide who is eligible for a Dutch benefit or pension and how much is paid. Work and income in New Zealand determines who can receive a New Zealand benefit or pension and how much is paid. The Dutch social security institutions will decide how much you receive. For more information, contact them. Please see the contact details below. Despite the fact that agreements aim to allocate social protection to the country where the worker is most attached, sometimes unusual situations occur, where strict application of the rules of the agreement would lead to unusual or uneven results. That is why each agreement contains a provision allowing the authorities of both countries to grant derogations from the normal rules if both parties agree.
A waiver could be granted, for example, if a U.S. citizen`s intervention abroad has been unexpectedly extended by a few months beyond the five-year limit, in accordance with the self-employed rule. In this case, the worker could benefit from continuous U.S. coverage for the additional period. Note As shown in the table, a U.S. worker employed in the Netherlands can only be covered by U.S. Social Security if he or she works for a U.S. employer. ==Employer includes a corporation organized under the laws of the United States or another state, a partnership if at least two-thirds of its partners are established in the United States, a person established in the United States, or a trust if all directors are established in the United States.
The term also includes a foreign subsidiary of a U.S. employer where the U.S. employer has entered into an agreement with the Internal Revenue Service (IRS) pursuant to Section 3121(l) of the Internal Income Code for the payment of Social Security taxes for U.S. citizens and residents employed by the subsidiary. If you work as a worker in the United States, you are normally covered by the United States, in accordance with the agreement, and you and your employer only pay Social Security taxes in the United States. If you work as a worker in the Netherlands, you are normally insured in the Netherlands, and you and your employer only pay social security taxes in the Netherlands. . . .