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6.1ÌýÌýÌýÌý Social security for globally mobile employees

The general principle applicable to social contributions, in some ways similar to the fiscal one, is that of the 'territoriality of the contribution obligation'.

Basically, Italian social security legislation provides that a foreign worker who works in Italy must be insured according to Italian regulations (Royal Decree Law No 1827 of October 4, 1935, Art 37).

This rule is also valid in the international field, that is, if an Italian worker carries out his activity in another country, even occasionally, he must pay contributions in the same country, regardless of the fact that he has an Italian employer.

In order to avoid splitting or duplication of contributions for workers who often change country or carry out an international activity, special bilateral or multilateral agreements have been stipulated (Regulation No 883/04 is in force at EU level).

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