Denne brochure fungerer som en kort oversigt over EU-regler og -forpligtelser i forbindelse med udstationering af arbejdstagere. I sit direktiv om udstationering af arbejdstagere opstiller EU en række regler for udstationering, der henviser til den proces, hvor arbejdsgivere udstationerer deres ...
Hensigten med dette dokument er at hjælpe arbejdstagere, arbejdsgivere og nationale myndigheder med at forstå reglerne om udstationering af arbejdstagere, da de er blevet revideret med vedtagelsen af direktiv 2014/67/EU og direktiv (EU) 2018/957. Denne forståelse er afgørende for at sikre, at ar...
Family benefits are the third most important kind of benefits in the EU/EFTA, after old age benefits and sickness and healthcare benefits. In 2016, € 373 billion was spent on family benefits, or 8.7% of the total amount of social protection benefits. In a cross-border context, it is possible tha...
In the European Union, almost 30% of total spending on social security concerns sickness and healthcare benefits. Given that the free movement of persons is one of the most important pillars of the EU and that its use has increased significantly in recent decades, it can be expected that healthc...
In order to prove that a person is subject to a social security system a so-called ‘Portable Document A1 (PD A1)’ is issued by the Member State whose legislation remains applicable. This certificate concerns the social security legislation which applies to a person and confirms that this person ...
Free movement of persons would not be possible without the guarantee that citizens do not lose their social security protection when moving to another Member State. In order to protect the social security rights of persons moving within the EU/EFTA, common rules are established at EU level. Deta...
Parents residing in a Member State other than the Member State where they are insured (i.e. competent Member State) are entitled to maternity and equivalent paternity benefits in cash provided by the competent Member State (i.e. export of maternity and equivalent paternity allowances). As a rule...
In 2019, Lithuania overhauled the country’s labour taxation. Social insurance contributions paid by employers and employees were consolidated, and were accompanied by adjustments in gross wages and personal income tax rates, and increases in the minimum gross wage and the tax-free allowance. Sim...
Of all the branches compromising social security, old-age pensions are by far one of the most important. Approximately 40% of social protection expenditure in the EU/EFTA can be related to old-age pensions. This report provides an overview of the payment of old-age, survivor’s, and invalidity pe...
