Which Social Security
Rules apply
Basics - Social Security
Step-by-step Roadmap
Step 1 - Inventory of relevant Information
To determine in which country (or countries) the employee is subject to social security, you must work in a structured manner and start by reassessing whether the assignment takes place within an employment framework.
Then, gather the necessary information for your assessment as outlined in this step of the roadmap.
Step 2 - Assignments within the EU/EEA/Switzerland region
After collecting all relevant information, your next step is to determine whether the assignment takes place within the EU/EEA/Switzerland region and, if so, whether the EC Regulation 883/2004 applies.
If the assignment occurs outside the EU/EEA/Switzerland region or does not fall within the scope of this EC Regulation, proceed to step 3.
Step 3 - Assignments between Treaty Countries
If you have determined that EC Regulation 883/2004 does not apply, verify whether the employee's country of origin and country of work have signed a bilateral Treaty on the coordination of social security (a Totalization Agreement). Check the websites of the countries involved and follow the checklist in this section to see if it applies to the assignment.
If the assignment is not covered by a Totalization Agreement, proceed to step 4.
Step 4 - Assignments between Third Countries
When neither the EC Regulation nor a Totalization Agreement applies, the employment situation falls under the classification of "third country assignment".
In these scenarios, it becomes essential to thoroughly examine the national legislation of both countries, as it may result in either double social security coverage (and double contributions) or dangerous gaps in coverage.
Step 5 - Setting up the Social Security Compliance File
When establishing which social security regime governs a specific case, a thorough investigation is essential. These key elements must be carefully documented and filed in the Social Security Compliance File, creating a clear record of all relevant factors.
Remember that this documentation is not static - the file should be regularly updated to reflect any changes in circumstances that could affect the applicable regime.
Step 6 - Consulting the Country Guides
The "Basics" section outlines general principles of HR Global Mobility disciplines that are applicable in all relevant countries.
While these general principles apply broadly, you will also need to apply country-specific compliance requirements. For detailed, country-specific information, please consult the Country Guides.