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I am an EU national and work in different EU member states. Which rules apply with regards to social security?

 

When moving within the EU, Iceland, Liechtenstein, Norway or Switzerland, you will always be subject to the legislation of only one country. The social security institutions will assess under which country's legislation you are covered according to EU rules.

You work in one country

As a basic rule, you are subject to the legislation of the country where you actually work as an employed or a self-employed person. It doesn't matter where you live or where your employer is based.

You work in one country but live in another one

If you work in a different EU country from the one where you live and you return to your country of residence daily, or at least once a week, you are a cross-border worker (so-called "frontier worker"). The country where you work is responsible for your social security benefits. Special rules apply to healthcare and unemployment.

You're posted to another country

If you are sent by your employer (or yourself, if you are self-employed) to work in another country for a maximum of 24 months, you will remain insured in your country of origin. This is the case of so-called "posted workers" to whom specific conditions apply.

You work in more than one country

  • If you pursue a substantial part of your activity, at least 25%, in your country of residence, you will be covered by the legislation of that country.
  • If you don't pursue a substantial part of your activity in your country of residence, you will be covered by the legislation of the country where the registered office or place of business of your employer is situated.
  • If you work for several employers, whose registered offices are in different countries, you will be covered by the legislation of your country of residence; even if you don't pursue a substantial part of your activity there.
  • If you are self-employed and you don't pursue a substantial part of your activity in your country of residence, you will be covered by the legislation of the country where the centre of interest of your activities is situated.
  • If you pursue an employed and a self-employed activity in different countries, you will be insured in the country where you are employed.
      
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Comments (2)
Comment by gregory lane on Thu, Feb 7th, 2013 at 2:26 PM
i am working on a full time temporary basis for the next 3 months on the hague. my employer is a dutch company and has told me they will deduct not only employee social security payments but also the amount the employer must pay for me. this seems illegal to me, can you advise?
Comment by arjan enneman on Fri, Feb 15th, 2013 at 1:47 AM
that indeed seems strange, the employer part of the social security should be paid by the employer. however, otherwise the offered salary will be lower i guess. the whole package is important.
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