The NIS covers all persons who reside in the Netherlands, regardless of whether they work. Persons who are not residents but who are employed or self-employed in the Netherlands are also covered.

Persons covered by NIS must contribute a specified percentage of their earnings (i.e., from employment or self-employment) and other income. Persons who reside in the Netherlands but who have no income during a year are not required to pay contributions. They still receive coverage credit for that year, and the year is counted for benefit eligibility and computation purposes.

In general, the EPIS covers all employed persons working in the Netherlands. Covered employees and their employers are subject to compulsory contributions.

The SPIS covers workers in professional occupations not covered by the EPIS. Contributions are paid through tax assessments on profits or earned income.