The Court of Justice of the EU has clarified the rules for employees who work in two or more EU Member States.
An employee is covered by social security in his country of residence if he performs a substantial part of his work in that country. According to the Dutch language version of the Regulation, a substantial part is determined “also” on the basis of working time and/or wages. The word “also” is missing in other language versions.
The Court has now ruled that the word “also” in the Dutch language version does not mean that circumstances or criteria other than working time or wages may be taken into account. “Substantial part” means at least 25% of the working time and/or wages, without taking into account other circumstances or criteria.
