Guide for Mobile European Workers
Total Page:16
File Type:pdf, Size:1020Kb
GUIDE FOR MOBILE EUROPEAN WORKERS GUIDE FOR MOBILE EUROPEAN WORKERS Dr. Katrin Distler, DGB Ger Essers, FNV European Trade Union Confederation (ETUC) 2011 With the financial support of the European Commission About the authors: Ger Essers was born and grew up on the Dutch-German Border (Kerkrade, 1946). He now lives on the Dutch-Belgian border (Maastricht). After a career in education, he has worked for the Dutch trade Union FNV as an adviser on cross-border working since 1993. He was a EURES adviser in the Euregio Rhine- Meuse-Waal, and advised Dutch, Belgian and German cross-border workers. He is co-author of all three editions of the “Guide for Mobile European Workers.” Katrin Distler (born in 1963) grew up on the German-Swiss border. After studying and earning a doctor- ate in Economics, various activities at the University of Freiburg (Germany) and as head of a model project in the State of Baden-Württemberg (Germany) on the promotion of women in industry, she has been active in the German Trade Union Federation (DGB) since 2000. As of 2004, she has been the DGB EURES adviser at the Franco-German-Swiss EURES border partnership and cooperated in the third edition of the “Guide for European Mobile Workers.” Thanks to Bart Vanpoucke of the socialist trade union federation in Belgium (ABVV/FGTB), who was active there until 2009 as EURES adviser for Belgian, French and British cross-border workers and who cooperated in the first two editions of the Guide for European Mobile Workers.” Thanks are also in order to Waldemar Lisowski, representative for foreign contacts and EURES adviser in the Jeleniogórski Region of the Polish trade union „Solidarność”, who contributed several additions to the third edition. Publisher: European Trade Union Confederation (ETUC) 5, Boulevard Roi Albert II B-1210 Brussels Belgium Telephone: 00 32 2 2240 411 E-Mail: [email protected] www.etuc.org The “Guide for European Mobile Workers” was published for the first time in 2004, and then in a sec- ond, revised edition in 2007. This third edition represents a thoroughly revised version of the first two edi- tions, particularly pursuant to Regulation (EC) no. 987/2009 of the European Parliament and of the Coun- cil of 16 December 2009, laying down the procedure for implementing Regulation (EC) no. 883/2004 on the coordination of social security systems (amended by Regulation (EC) 988/2009), which came into force on 1 May 2010. The manuscript of the third edition was completed in May 2011. Although the greatest care has been taken in the preparation of this publication, the authors and pub- lisher cannot be answerable for, nor accept any responsibility for the presence of any misprints, errors or omissions. All rights, including the rights of reprinting and photomechanical reproduction, are reserved. If you quote from this publication, please provide the precise indication of the publisher, the title and the version of the publication, and please send a specimen copy to the publisher. 2 GUIDE FOR MOBILE EUROPEAN WORKERS TABLE OF CONTENTS Introduction ..........................................................................................5 Part I: Legal bases of the right of free movement for workers in Europe. 7 Chapter 1: The EU Treaty .............................................................................8 Chapter 2: Regulation (EEC) 1612/68 on the free movement for workers ........................ 10 2.1 The right of EEA citizens to take up employment ........................................10 2.2 The right of non-EEA citizens (third country nationals) to take up employment ...........12 2.3 The right of residents of the new Member States to take up employment ................13 Chapter 3: Regulation (EC) 883/2004 for the coordination of social security. 15 3.1 General .................................................................................15 3.2 Rules for determining the applicable social security legislation .............................16 3.3 Aggregation of periods of insurance .....................................................18 3.4 The right to export benefits .............................................................19 3.5 Special provisions on the different types of social security benefits .......................20 Chapter 4 : European labour law .................................................................. 33 4.1 General ..........................................................................................33 4.2 Competent labour Court: Regulation (EC) 44/2001 ..........................................33 4.3 Applicable labour law: Regulation (EC) 593/2008 ............................................35 Chapter 5 : Tax coordination: double taxation treaties ........................................... 37 5.1 General ..........................................................................................37 5.2 Principle of the country of employment ......................................................39 5.3 Maintenance of the principle of the country of residence subject to certain conditions ..40 5.4 Specific rules ....................................................................................40 5.5 Methods for avoiding double taxation ........................................................42 5.6 Different competencies for social security and taxes .........................................44 Chapter 6 : Supplementary pensions .............................................................. 46 Chapter 7 : Right of residence ..................................................................... 47 7.1 General ..........................................................................................47 7.2 Right of residence for up to three months ....................................................47 7.3 Right of residence for more than three months ..............................................47 7.4 Right of permanent residence .................................................................48 7.5 Right of residence after the end of employment .............................................48 7.6 Social advantages and social assistance .......................................................48 > GUIDE FOR MOBILE EUROPEAN WORKERS 3 > PART II : Different forms of mobility for workers in Europe . 51 Chapter 8 : Posted workers ........................................................................ 52 8.1 General ..........................................................................................52 8.2 Social security ...................................................................................52 8.3 Taxation .........................................................................................57 8.4 Labour law in case of posting ............................................................58 Chapter 9 : Migrant workers ....................................................................... 63 9.1 Who has migrant worker status? .........................................................63 9.2 Working regulations and right to stay ....................................................63 9.3 Social security ...........................................................................64 Chapter 10 : Cross-border workers ................................................................ 65 10.1 Who has cross-border worker status? ....................................................65 10.2 Access to the labour market .............................................................67 10.3 Social security ...........................................................................67 10.4 Unemployment .........................................................................70 10.5 Taxation .................................................................................73 Chapter 11 : Multinational workers ................................................................ 76 11.1 General .................................................................................76 11.2 Social security ...........................................................................77 11.3 Taxation .................................................................................80 11.4 Employment legislation .................................................................81 11.5 Typical examples ........................................................................82 Chapter 12 : Jobseekers ............................................................................ 86 12.1 General .................................................................................86 12.2 SFinding employment across borders: EURES ............................................86 12.3 Job-seeking while retaining national unemployment benefit ............................87 12.4 Right of residence while seeking work ...................................................88 12.5 Right of residence during periods of work ...............................................88 12.6 Guarantees of unemployment benefit after a period of work .............................88 12.7 Medical insurance .......................................................................91 Chapter 13 : The pensioner abroad ................................................................ 92 13.1 Who is a pensioner? .....................................................................92 13.2 Social security ...........................................................................93 13.3 Taxation .................................................................................94 PART III : Sources