In the below text you will find terms and definitions which are often used when the rules on coordination of social security are described.
Basic Regulation
EC Regulation 883/2004 with amendments. The Regulation contains the basic rules regarding coordination of social security.
Civil servant
According to EC Regulation 883/2004, Article 1(d) a, civil servant may be regarded as such in accordance with national legislation in the country in which he or she is employed. Persons employed with a Danish university are regarded civil servants.
Country of Work
The country in which the person is actually and physically in practical terms performing the work.
Employee
According to EC Regulation 883/2004, Article 1(a) a, person is an employee in a country when the activities carried out in that country are considered employee activities in accordance with national legislation of that country. There may be a considerable variation in the manner in which EU/EEA Countries classify the activities carried out by university staff, here among scientific research. The term employee is complementary to activity as a self-employed person.
Employer
The rules on coordination of social security do not in general provide for who the employer is. In most cases, the employer will be the university with whom the employee has entered into an employment agreement
EU citizen
Person who is a citizen of an EU Member State.
Home country
The country from which the university employee is posted. The country needs not be the county of residence, as the university employee may be resident in one country while posted from an employment in another EU/EEA country.
Implementing Regulation
EC Regulation 987/2009 with amendments. The Regulation contains rules on how the Basic Regulation is to be managed in practical terms.
Material scope
The material scope of a social security treaty determines to which benefits the treaty is applicable. Some treaties determine which risks are covered (old age, sickness, unemployment, family, accidents at work). Other treaties describe precisely which rules or schemes are covered.
Member of the family
According to EC Regulation 883/2004, Article 1(i), a family member is a person who is defined or recognized as a member of the family or designated as a member of the household by the legislation under which the benefits are provided.
Member State / EU/EEA Country:
By this term is meant all countries who are members of the EU/EEA. By the term is also meant Switzerland, which has adopted the European rules on coordination of social security. These countries are (December 2014):
- Azores (Portugal), Balearic Islands (Mallorca, Ibiza) (Spain), Belgium, Bulgaria, Ceuta (Spain), Cyprus (south island), Denmark, Canary Islands (Spain), Estonia, Finland, France, Gibraltar (UK) , Greece, Guadeloupe (France), Guyana (France), Western Isles (Great Britain), Ireland, Isle of Wight (UK), Italy, Croatia, Latvia, Lithuania, Luxembourg, Madeira (Portugal), Malta, Martinique (France), the Netherlands , Poland, Portugal, Reunion (France), Romania, Switzerland, Slovakia, Slovenia, Spain, Great Britain and Northern Ireland, Sweden, Czech Republic, Germany, Hungary, Austria, Aland Islands (Finland).
- The EEA Countries are Norway, Iceland and Lichtenstein.
Personal scope
The personal scope of a social security treaty determines which persons the treaty covers. It is common that a treaty as a whole or in part is only applicable to citizens of the treaty countries.
Residence
According to EC Regulation 883/2004, Article 1(j), the residence of a university employee is situated where a person habitually resides. An overall case-by-case assessment must be conducted. Formal registration of a person’s residence is not decisive. The term residence is complementary to the term stay.
Self-employed
According to EC Regulation 883/2004, Article 1(a) a, person is a self-employed person in a country when the activities carried out in that country are considered activities as a self-employed person in accordance with national legislation of that country. There may be a considerable variation in the manner in which EU/EEA counties classify the activities carried out by university staff, including scientific research. The term self-employed person is complementary to the term employee.
Social security treaty
International agreement which governs the relationship between two states in regards to social security schemes on old age benefits, sickness, unemployment, family, work-related injuries, etc.
Stay
The EC Regulation 883/2004, Article 1(k) defines stay as temporary residence. The term is complementary to the term residence. A university employee is therefore staying in an EU/EEA Country when a person is present in a country which is not the country of residence.
Third Countries
In relation to EU/EEA (and Switzerland) all other countries, i.e. countries that are not Member States.
Treaty countries
Countries with which Denmark has entered into a social security treaty. Within the EU/EEA, the treaties are still relevant to third country nationals due to the fact that Regulation 883/2004 is only applicable to EU nationals when concerning Denmark.
The Countries are (December 2014):
- China, the Nordic countries (Denmark, Sweden, Finland, Norway, Iceland), South Korea, India, USA, Croatia, Australia, New Zealand, Switzerland, Chile, Israel, Quebec, Austria, Canada, Pakistan, Yugoslavia, Turkey, United Kingdom and Northern Ireland, France, Germany.
This report has been prepared by PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab (”PwC”).
Any legal or natural person who is not the intended recipient of this report, or has not signed and returned an agreement on exemption from liability to PwC (”Unauthorized Individuals”) are not authorized to access this report. Unauthorized individuals, who has gained access to and read this report, accept and acknowledge that
The work performed by PwC is made in accordance with instructions determined by our recipient (client) and it has only been performed for the exclusive use of the recipient (the client).
The report has been prepared in accordance with the instructions determined by the recipient (the client) and it does not necessarily cover all aspects which the reader may find necessary.
PwC, its partners or employees do not accept or assume any liability, responsibility or duty of care for any consequences of Unauthorized Individuals acting, or refraining to act, in reliance on the information contained in this report or for any decision based on it.
The report may not be related or quoted, neither partly or in full, and it may not be distributed without PwC’s written consent.
© 2005-2015 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.