Frequently asked questions:
- Our company wants to employ somebody in another Member State of the EU in order to represent our company here. Can the EIC tell us which employers’ and employees’ contributions we have to pay?
- If we do not have an establishment in that country, how can we practically fulfil the payments of these social security contributions as well as income taxes?

Action:
The European Commission publishes on its website an overview of all social security obligations in each of the Member States of the EU. The EIC assists companies in using this website (see further below). Companies can ask the EIC to verify how payments can be done when the company has no establishment in the country concerned.

Information source:
- MISSOC – Mutual Information System on Social Protection in the EU Member States and the EEA
http://europa.eu.int/comm/employment_social/missoc/index_en.html
This website gives a detailed overview of the financing of the social security schemes in all Member States as well as the benefits for the employees.
- European legislation: In a brochure “The Community provisions on social security”
http://europa.eu.int/comm/employment_social/soc-prot/schemes/guide_en.pdf
the European Commission presents briefly the scope of the existing EU legislation in the field of social security rules for EU citizens. Hereunder, a short list is given with the most important EU-directives in this field.
From the text of the brochure and the directives, companies can understand in which country in specific situations workers fall under the national social security schemes of the country where they work or the counytry where they have their residence.
Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community.
Regulation (EEC) No 574/72 of the Council of 21 March 1972 fixing the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community.