The Social Security Determination Rules

Within the EU/EEA/Switzerland region, a clear regulatory framework exists to ensure employees maintain social security coverage in only one country during temporary assignments.

These protective measures are established through multilateral treaties between European Union member states, EEA countries (Iceland, Norway, Liechtenstein), and Switzerland. The cornerstone of these regulations is EC Regulation 883/2004, which provides comprehensive guidelines for determining social security coverage in cross-border employment situations.

For assignments within this area, consult the Roadmap EC Regulation to find out in which member state the employee is subject to social security.