A G-account (G-rekening) in the Netherlands is usually required for companies that hire employees under Dutch payroll obligations, especially in subcontracting situations where payroll tax and social security contributions must be paid in the Netherlands.
However, in the case of posted workers with valid A1 certificates, social security contributions remain payable in the country of origin.
According to Regulation (EC) No. 883/2004 and Articles 44 and 196 of the EU VAT Directive (2006/112/EC), an employee can only be subject to the social security legislation of one Member State at a time, and during a posting, this remains the country of dispatch.
As a result:
– social security contributions are paid in Poland
– the employer remains Polish
– there is no obligation to pay social security contributions in the Netherlands
Therefore, a Dutch G-account is not usually required for companies operating under this posting model