A1 certificate, WASP and Payroll Tax Statement

What is an A1 certificate?

With an A1 certificate, you show that the payment of social contributions is regulated in another country.

A1 certificates are for people working in:

• EU and EEA countries (including Switzerland)
• All countries with which the Netherlands has a social security agreement

More information about the countries included:

A1 certificate of coverage for social security

Turkey

For secondment to the Netherlands from Turkey (up to 12 months), a N/TUR 107 form should be submitted. You can request this form from the Turkish Tax Administration.

Read here for more information on the A1 certificate of coverage for social security

What is a WASP?

💡WASP is the abbreviation in Dutch for Employer's Statement Remittance of Social Security Contributions (Werkgeversverklaring Afdracht Sociale Premies). 

💡 A WASP is also called a Payroll Tax Statement.

The main contractor may want more certainty from you about how you have arranged the payment of social contributions. Even if an A1 does not apply.

In that case, the main contractor may ask (during the assessment) for a WASP. This is a document that you, the employer, draw up yourself. In it, you report how you remit contributions for the person concerned.