Work in two or more EU Member States

If an employed/self-employed person pursues an activity in two or more Member States of the European Union, special rules apply when determining the applicable legislation (Article 13 of Regulation No 883/2004).

The decisive factor for determining the applicable legislation is where a substantial part of the employed/self-employed person’s work is carried out. At least 25% of the total working time and/or at least 25% of the total remuneration is considered to be a substantial part of the performance of the activity. If they carry out a substantial part of their activities in the Member State of residence (residence is defined as the place where the person is habitually resident and where the usual centre of their interests is located, in particular where they have family ties, property, etc.), the legislation of the Member State of residence shall apply. If not, other special rules apply. You can find more detailed information on the Social Insurance Agency’s website in the section on parallel activity.