COORDINATION OF SOCIAL SECURITY
1.1 What is coordination of social security?
1.2 What is the basis for coordination of social security within the EU?
1.3 What is the basis for coordination of social security outside the EU?
1.4 Where do I find further information on the coordination of social security?
GENERAL REMARKS ON THE COORDINATION OF SOCIAL SECURITY WITHIN THE EU
2. What are the conditions for applying the EU rules on coordination of social security?
2.1 Which persons are covered by Regulation 883/2004?
2.2 To which geographical area does Regulation 883/2004 apply?
2.3 When does a cross-border element exists?
3. Basic distinctions and terms – Applying the EU-rules to university employees
3.1 What is a posted university employee?
3.2 Which issues require special attention when a university employee is posted?
3.3 What are the overall possibilities for a university employee to remain covered by Danish social security?
3.4 The distinction between posting and multi-state work
3.4.1 Frequent short-term travels
3.4.2 Parallel posting
3.5 When is it relevant to consider the posting provision instead of the rules on civil servants?
3.6 How is it determined whether the university employee is a civil servant, employee, self-employed or student?
3.7 When is a university employee considered a civil servant (in Denmark) – or similar?
3.7.1 How is it determined whether the university employee is an employee or a self-employed person?
3.8 What is meant by the ”location” of the work?
3.9 How is the ”work” assessed in different EU/EEA countries
3.10 Who is the employer?
3.10.1 The employer term in relation to the posting rules
3.10.2 The employer term in relation to the multi-state rules
3.11 Where is the private employer’s ”domicile” or ”place of business”?
3.12 Is it possible to still apply previous rules on coordination of social security?
3.12.1 Specific information on the new and previous rules for civil servants
3.12.2 Transitional provisions
3.13 Change of rules and separate accessions
GENERAL INFORMATION ON COORDINATION OUTSDE THE EU/EEA
4. Social security agreement or not
4.1 Does common coordination rules outside the EU/EEA apply?
4.2 How is social security coordinated in case of an agreement on social security?
4.3 How is social security coordinated in case of no agreement on social security?
UNIVERSITY EMPLOYEES POSTED TO DENMARK
5. Posting to Denmark within the Regulation
5.1 When is the university employee covered by Danish social security – because the university employee is a civil servant employed in Denmark?
5.1.1 The posting rule in the Regulation
5.1.2 When is the university employee covered by social security in Denmark – because the work is performed in Denmark?
5.1.3 When is the university employee covered by social security abroad – because the university employee is posted as a self-employed?
5.1.3.1 What are the conditions for posting of self-employed persons to Denmark?
5.1.4 What to pay particular attention to when the university employee is posted temporarily or ad hoc (the relationship between posting and multi-state work)?
5.1.5 Multi-state work – several employers
5.2 Posting to countries not governed by the EU/EEA coordination rules
UNIVERSITY EMPLOYEES POSTED ABROAD
6.1 Posting within the EU coordination rules
6.2 When can a posted university employee remain covered by Danish social security, when the university employee is a civil servant in Denmark?
6.2.1 The posting rule
6.2.2 When is a salary earner considered to be posted – what conditions apply?
6.2.2.1 How is the 24 months’ period calculated?
6.2.2.2 When is the university employee considered being covered by Danish social security prior to the posting?
6.2.2.3 When is the condition of an employment-related link between the Danish university and the university employee met?
6.2.2.4 When is the university employee not replacing another posted university employee?
6.2.2.5 How is the employer’s activity in the home country determined?
6.2.3 The rules on multi-state work
6.3 Postings not governed by the EU rules on coordination of social security
6.3.1 Postings within the EU/EEA
6.3.2 Postings within the Nordic countries
6.3.2.1 Who can apply the Nordic Convention?
6.3.2.2 What are the options in the Nordic Convention to have the university employee remain covered by Danish social security?
6.3.2.3 What are the advantages of the Nordic Convention, if the university employee cannot remain covered by Danish social security?
6.3.3 Postings outside the EU/EEA
6.3.3.1 What to consider when the university employee is posted to a country with which Denmark has entered a social security agreement
6.3.3.2 What to consider when the university employee is posted to a country with which Denmark has not entered a social security agreement
MULTI-STATE WORK WITHIN THE EU/EEA
7. Introduction to the rules on multi-state work
7.1 In which country is the university employee covered by social security when the university employee works in several countries for the Danish university?
7.2 In which country is the university employee covered by social security when the university employee is also a salary earner (not a civil servant) at a foreign university?
7.3 In which country is the university employee covered by social security when the university employee is also a student at a foreign university?
7.4 Which rules apply when the university employee is also a civil servant at a foreign university?
7.5 In which country is the university employee covered by social security when the university employee is also a civil servant at a foreign university?
7.6 When is the university employee covered by social security in the country of residence – Article 13(1)(a)
7.7 When is the university employee considered to work ”normally” as a multi-state worker?
7.7.1 Which reference period applies?
7.7.2 What is understood by multi-state work?
7.7.3 What is understood by continuous multi-state work?
7.8 What is understood by “residence”?
7.9 How is an activity defined as significant?
7.10 When can a university employee be considered performing work in an EU/EEA country (absolute evaluation)?
7.11 When can a university employee be considered performing a proportionate ”marginal” activity in an EU/EEA country (relative evaluation)?
WORKING IN SEVERAL COUNTRIES OUTSIDE THE EU
8.1 Is there an issue of international law with regard to the distribution of jurisdiction?
8.2 Does the relevant social security agreement provide a single overall solution to the choice of law question?
8.3 Does the social security agreement govern the situation partially? – Public employment (civil servant)
8.4 Does the social security agreement govern the situation partially? – The work country’s rules
8.4.1 Does the posting rule apply?
8.5 The university employee has a secondary job in a country which Denmark has not entered a social security agreement with
COMPLIANCE
9.1 Which authority should receive the application for an A1 certificate if the university employee is a civil servant?
9.2 Which authority should receive the application for an A1 certificate if the university employee is covered by the rules on multi-state work?
9.2.1 Must an application always be filed when the university employee works in two or more countries?
9.3 Which authority should receive the application for an A1 certificate if the university employee is covered by the special posting rules?
9.4 When not to apply for a certificate of social security coverage
ADMINISTRATIVE PROCEDURE
10. Am I entitled to file the application with a foreign authority in Danish or English?
10.1 What will I do if my application falls between two competent authorities?
10.2 What will happen if the application is filed with the authorities in the wrong country?
10.3 The case involves a deadline – how to interrupt the deadline?
HOW TO HANDLE AND COMPLY WITH DANISH SOCIAL SECURITY LEGISLATION
11. To which university employees does this apply?
12.1 Contributions to ATP (Danish Labour Market Supplementary Pension Scheme)
12.2 Contributions to other funds
12.3 Handling of workers’ compensation insurance
13.1 Contributions to ATP
13.2 Sickness benefits in the country of residence outside Denmark
13.3 Sickness benefits outside the country of residence and outside Denmark
13.4 The university employee becomes entitled to Danish child and youth benefits
13.5 Unemployment benefits
13.6 What should the university do if the university employee is covered by foreign social security?
13.6.1 Danish social security aspects
13.6.2 Handling obligations abroad
13.6.2.1 Possibility of entering into payment agreements
HOW TO COMPLY WITH THE RULES ON AND HANDLE PAYMENT OF FOREIGN SOCIAL CONTRIBUTIONS
14.1 What does it mean to the university that the university employee is covered by social security abroad?
14.2 Should the university register in the country where the university employee is covered by social security?
14.3 May the university employee pay on behalf of the university?
DESCRIPTION OF SOCIAL SECURITY ABROAD
SUMMARY OF THE APPROXIMATE OBLIGATIONS ABROAD
CHINA
15. Coordination rules between Denmark and China
15.1 The substantial scope of the agreement on social security
15.1.1 Civil servants
15.1.2 Posting from Denmark
15.1.3 Family members
15.1.4 The agreement on social security is relevant throughout China
15.2 The Chinese social security system – what’s the cost?
15.2.1 Contribution cap
15.2.2 Expenses for social contributions
15.2.3 Application for reimbursement of social contributions
15.2.4 Coverage obtained by the university employee in China
USA
16. Coordination rules between Denmark and the US
16.1 The substantial scope of the agreement on social security
16.1.1 Civil servants
16.1.2 Posting from Denmark
16.1.3 Family members
16.2 The US social security system – what’s the cost?
16.2.1 Short-term postings
16.2.2 The university employee resides and works in the US as a non-resident on one of the following visas: F, J, M or Q
16.2.3 Other situations
16.2.4 Expenses for social contributions
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