SOCIAL INSURANCE RULES IN THE CASE OF POSTING
SOCIAL INSURANCE RULES IN THE CASE OF POSTING

Summary/Abstract: Significant changes to EC Social Security Regulations New EC Regulations predicts a number of changes by which the social security contribution position of an internationally mobile worker within the EU will be determined. The social security contribution position of internationally mobile workers within the 27 countries of the European Union (EU), Iceland, Liechtenstein and Norway (together comprising the European Economic Area (EEA)), and Switzerland is currently determined by EC Regulation 1408/71. In addition, this regulation currently determines the eligibility of such individuals and their families for State benefits entitlement. EC Regulation 1408/71 (and its Implementation Regulation 574/72) is to be replaced by EC Regulation 883/2004 (and its Implementation Regulation) with respect of all internationally mobile workers within the EU who fall within the personal scope of the new Regulation. It is expected that Regulation 883/2004 should enter into force on 1st May, 2010. However, Regulation 1408/71 will initially continue to apply to the EEA countries of Iceland, Liechtenstein and Norway as well as to Switzerland until the new Regulation is adopted by these countries. The main purpose of the new Regulation is to modernize, simplify and clarify existing rules. However, Regulation 883/2004 makes a number of changes to the way an internationally mobile worker‘s social security contribution position within the EU will be determined. There are new requirements for remaining insured in the home country for social security purposes, notably when an individual works simultaneously in two or more Member States. There is also a new electronic administrative process being introduced, which will ultimately replace the existing system of E101 certificates (certificates of coverage).

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