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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Employer obligations in respect of social security contributions and the withholding thereof, can be onerous in France (see 2.2). However, these obligations may be avoided where an employee is subject to EC regulations or a reciprocal agreement.

6.1.1ÌýÌýÌýÌý EU social security agreement

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems sets out the rules for social security coverage for employees and self-employed workers living and working within these states. In the commentary below we focus on employees. Regulation 987/2009/EC are the implementing rules.

The EU-UK Trade and Cooperation Agreement and the Convention on Social Security Coordination between Iceland, Liechtenstein, Norway and the UK mean that the EU rules remain broadly in place for the UK.

General