1 / 17

Social security & Taxation Key aspects relevant for researchers‘ mobility

Social security & Taxation Key aspects relevant for researchers‘ mobility. Massimo Serpieri EU Commission – DG Research Human Factor & Marie Curie Actions – Strategy & Policy Aspects. Summary. General principles of social security regimes: 1st pillar Complementary pensions

ahava
Download Presentation

Social security & Taxation Key aspects relevant for researchers‘ mobility

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Social security & Taxation Key aspects relevant for researchers‘ mobility Massimo Serpieri EU Commission – DG Research Human Factor & Marie Curie Actions – Strategy & Policy Aspects

  2. Summary • General principles of social security regimes: • 1st pillar • Complementary pensions • Main taxation rules • Approach by the EU Commission-DG Research & Role ERA-MORE : perspectives

  3. General principles social security Legal Basis Article 42 of the Treaty Regulation 1408/71 Regulation 574/72 • Aim of Community provisions to ensure that migrant workers and their family members do not lose their social security protection when moving within the Community

  4. Coordination vs Harmonisation Coordination means that Member States are free to determine • who is insured • which benefits shall be provided • value of benefits • conditions of eligibility

  5. The 4 basic principles • Only one legislation applicable • Equality of treatment • Exportation of benefits • Aggregation of insurance periods

  6. Matters covered • Sickness and maternity benefits • Invalidity benefits • Old-age benefits • Accidents at work and occupational diseases • Death grants • Unemployment benefits • Family benefits

  7. European Health Insurance Card (EHIC)

  8. Old-age pensions • Insurance records are preserved • Each country pays separate pension (at least one year of insurance) • Aggregation of periods • Pro rata temporis rule • Export of pensions

  9. “Posting” rules • Art. 14 Reg. 1408/71): « Posted workers » shall continue to be subject to the legislation of the Member State of origin for up to 1 year (max 2 y.) • Art. 17: possibility of agreements between MS to derogate: Recommendation No. 16 of 1984, the Administrative Commission on Social Security for Migrant Workers for agreements for employed persons with "special knowledge and skills" posted abroad "for the full duration of their assignment“.

  10. New Developments • Extension of Regulation 1408/71 to third country nationals • European Health Insurance Card • Simplification & Modernisation: New Regulation 883/2004 which entered into force on 20 May 2004 (but applicable only from the date of the entry into force of the new implementing Regulation)

  11. New Regulation 883/2004- Main Changes • Extension of the personal scope • Strengthening of the equal treatment principle • Cross border recognition of facts • New chapter on pre-retirement benefits • New rules regarding frontier workers • Principle of good administration

  12. Pensions: 2nd pillar • Concept • Problems: portability pension rights (acquisition, preservation, transfer) • Directive 98/49/EC on “safeguarding the supplementary pension rights of employed and self-employed persons moving within the EU: ok preservation of acquired rights, but KOconditions of acquisition of the rights or their transferability

  13. Pensions: 2nd pillar • Proposal for a directivecontaining minimum requirements with a view to the improvement of the portability of supplementary pension rights • Importance for countries with long « vesting periods »

  14. Taxation • Key principle: residence • Bilateral tax agreements • Specific rules on personal income tax rebates of researchers • Main problem: lack of a unique (or comparable) clear definition of “R&D” and “researcher”:

  15. Approach by DG Research - Roles ERA-MORE – Perspectives • Gathering information on the frequently mentioned problems concerning social security & taxation problems to decide on their real nature

  16. Approach by DG Research - Roles ERA-MORE – Perspectives • Proposing possible actions at short, medium and long-term : - by the Commission : “Background note & template, training - By the MS: Internal dialogue with other authorities (e.g. for directive portability pension rights) - Contacts with relevant network (e.g. Tress) - Raising awareness & training

  17. More information Coordination of social security website on the Europa server http://europa.eu.int/comm/employment_social/social_security_schemes/index_en.htm Tress: http://www.tress-network.org

More Related