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.