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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 means that the EU rules remain broadly in place for the UK. Articles 488–491 and the annexed Protocol on Social Security Co-ordination retain the same principles as the EC Coordination Regulation. Article SSC.10 of the EU-UK Trade and Cooperation Agreement continues to recognise the principle that an individual should only be subject to social security contributions in a single state.

For assignments between the UK and Iceland, Liechtenstein or Norway, the EEA-EFTA Separation Agreement broadly retains the same principles