Presentation is loading. Please wait.

Presentation is loading. Please wait.

Massimo Serpieri EU Commission – DG Research

Similar presentations


Presentation on theme: "Massimo Serpieri EU Commission – DG Research"— Presentation transcript:

1 Social security & Taxation Key aspects relevant for researchers‘ mobility
Massimo Serpieri EU Commission – DG Research Human Factor & Marie Curie Actions – Strategy & Policy Aspects

2 Summary General principles of social security regimes: 1st pillar
Complementary pensions Main taxation rules Approach by the EU Commission-DG Research & Role ERA-MORE : perspectives

3 General principles social security
Legal Basis Article 42 of the Treaty Regulation 1408/71 Regulation 574/72 Aim of Community provisions to ensure that migrant workers and their family members do not lose their social security protection when moving within the Community

4 Coordination vs Harmonisation
Coordination means that Member States are free to determine who is insured which benefits shall be provided value of benefits conditions of eligibility

5 The 4 basic principles Only one legislation applicable Equality of treatment Exportation of benefits Aggregation of insurance periods

6 Matters covered Sickness and maternity benefits Invalidity benefits
Old-age benefits Accidents at work and occupational diseases Death grants Unemployment benefits Family benefits

7 European Health Insurance Card (EHIC)

8 Old-age pensions Insurance records are preserved
Each country pays separate pension (at least one year of insurance) Aggregation of periods Pro rata temporis rule Export of pensions

9 “Posting” rules Art. 14 Reg. 1408/71): « Posted workers » shall continue to be subject to the legislation of the Member State of origin for up to 1 year (max 2 y.) Art. 17: possibility of agreements between MS to derogate: Recommendation No. 16 of 1984, the Administrative Commission on Social Security for Migrant Workers for agreements for employed persons with "special knowledge and skills" posted abroad "for the full duration of their assignment“.

10 New Developments Extension of Regulation 1408/71 to third country nationals European Health Insurance Card Simplification & Modernisation: New Regulation 883/2004 which entered into force on 20 May 2004 (but applicable only from the date of the entry into force of the new implementing Regulation)

11 New Regulation 883/2004 - Main Changes
Extension of the personal scope Strengthening of the equal treatment principle Cross border recognition of facts New chapter on pre-retirement benefits New rules regarding frontier workers Principle of good administration

12 Pensions: 2nd pillar Concept
Problems: portability pension rights (acquisition, preservation, transfer) Directive 98/49/EC on “safeguarding the supplementary pension rights of employed and self-employed persons moving within the EU: ok preservation of acquired rights, but KO conditions of acquisition of the rights or their transferability

13 Pensions: 2nd pillar Proposal for a directive containing minimum requirements with a view to the improvement of the portability of supplementary pension rights Importance for countries with long « vesting periods »

14 Taxation Key principle: residence Bilateral tax agreements
Specific rules on personal income tax rebates of researchers Main problem: lack of a unique (or comparable) clear definition of “R&D” and “researcher”:

15 Approach by DG Research - Roles ERA-MORE – Perspectives
Gathering information on the frequently mentioned problems concerning social security & taxation problems to decide on their real nature

16 Approach by DG Research - Roles ERA-MORE – Perspectives
Proposing possible actions at short, medium and long-term : - by the Commission : “Background note & template, training - By the MS: Internal dialogue with other authorities (e.g. for directive portability pension rights) - Contacts with relevant network (e.g. Tress) - Raising awareness & training

17 Coordination of social security website on the Europa server
More information Coordination of social security website on the Europa server Tress:


Download ppt "Massimo Serpieri EU Commission – DG Research"

Similar presentations


Ads by Google