EU Guide to Legislation for Workers in the EU
Source – European Commission
The European Commission has recently published a guide which provides useful information for posted workers and those who work in two or more members states e.g. working on both sides of the Irish Border.
The rules at a glance
The guiding principle is that persons to whom the Regulations apply are subject to the legislation of a single Member State only. In the case of employed and self-employed persons the legislation of the Member State where the activity is carried out usually applies. This principle is referred to as lex loci laboris.
Persons receiving certain short-term cash benefits based on their employment or self-employment are also subject to the legislation of the Member State of activity. Any other person is subject to the legislation of the Member State of residence.
However, in some very specific situations, criteria other than the actual place of employment are justified. Such situations include the posting of workers to another Member State for a temporary period and where a person is working in two or more Member States and certain categories of workers such as civil servants.
Information contained within the guide includes:
Part I: Posting of workers
- Which social security system is applicable for employees temporarily posted to another Member State?
- How is the posting of workers defined in the specific community legislation?
- What criteria apply to determine if an employer normally carries out its activities in the ‘posting’ state?
- What about workers recruited in one Member State for posting in another?
- What if a worker is posted to work in several undertakings?
- Are there situations in which it is absolutely impossible to apply the provisions on posting?
- What criteria apply to determine if a person is normally self-employed in the posting state?
Part II: Pursuit of activity in two or more Member States
- Which social security system is applicable to persons normally working in two or more member states?
- When can a person be regarded as normally pursuing an activity in two or more member states?
- How is substantial activity defined?
- How to determine the registered office or place of business?
- What procedures must be followed by a person in the event that s/he is working in two or more Member States?
- What about self-employed persons who are normally self-employed in two or more Member States?
- What is the situation in relation to a person who is both employed and self-employed in different member states?