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2010 - National trESS Seminar - Case studies

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2010 - Föräldrapenning
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2010 - National trESS Seminar - Case studies

  1. 1. organising training and setting up networks on the European Coordination of Social Security Schemes in the 27 Member States National trESS Seminar Case studies Lund 14.10.2010 Bernhard Spiegel
  2. 2. Applicable legislation - 1 Case •Mr Lund resides in SE •Member of the management board of 3 companies in the USA, SE and FI; •In USA and SE he is regarded as self-employed •In FI as employed Questions •Which MS is competent? •Which procedure? •Assumption: Under the SE-USA bilateral Agreement the Contracting Country of residence is competent for both activities Bernhard Spiegel
  3. 3. Applicable legislation – 2 Case • The transport company “across the EU” is established in NL • Mr. Vorre (driver) lives in DK, he usually picks up goods in DE and drives to PL; sometimes – when going to DE he also picks up goods in DK (approx. once a week) Questions • Which MS is competent? • Which procedure? • What happens if this is the situation as from 1.10.2010 and before (from 1.1.2009 to 30.9.2010) Mr. Vorre returned to DK 4 times a week? • Which MS was competent before – which is competent afterwards? Bernhard Spiegel
  4. 4. Applicable legislation - 3 Case • Mr Svensson is a self-employed architect resident in SE where he also performs his activity • Now and then he works under an employment contract with the company “Building better homes in Denmark” on building sites in DK Questions • Which MS is competent? • Which procedure? Bernhard Spiegel
  5. 5. Family benefits - 1 National legislation • MS A: Family allowance: 100 € • MS A: Parental allowance: 100 € or if gainfully active during last 12 m - 80 % of average income during these last 12 m • MS B: Family allowance: 80 € • MS B: Parental allowance: 140 € or if gainfully active during last 12 m - 80 % of average income during these last 12 m Bernhard Spiegel
  6. 6. Family benefits - 2 Case • Family resides in MS A • Father always works in MS A (income: 24.000 € a year) – His parental benefit in MS A would amount to 1.600 € a month • Mother works in MS B for already 24 months, takes parental leave (income before: 12.000 € a year) – Her parental benefit in MS B would amount to 800 € a month Bernhard Spiegel
  7. 7. Family benefits - 3 Questions • What family benefits have to be paid? • By the MS competent by priority • By the MS which has to pay a differential amount? • Guiding questions • How do family allowances and parental benefits interact? • Should there be a different co-ordination for parental benefits? Which? • SE experiences? Bernhard Spiegel

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