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6.1ÌýÌýÌýÌý Social security for globally mobile employees

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 co-ordination 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 means that the EU rules remain broadly in place for the United Kingdom (UK).

General principle

The starting point for social security coverage in the EU is the general principal that the employee will only pay social security in one member state and that country will usually be the country in which they work (ie, the country of their employment). Employer liability for social