On 7 July 2026, the European Parliament accepted the proposed revision of EC regulation 883/04 for social security. The most noticeable changes in the allocation rules are the following. The period that an employee must be covered by the legislation of the Member State in which his employer is [...]
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 [...]
As part of changes to the UK State Pension, HMRC extended the normal six-year time limit for making backdated voluntary NI contributions to as far back as 2006/07. This extended deadline for making backdated payments of Class 2 and Class 3 voluntary NI is now approaching on 5 April [...]
Employers with international teleworkers will need to take action before 1 July 2024 to avoid potentially being covered by the social security system of the teleworkers’ country of residence and triggering social security non-compliance during the period 1 July 2023 through 1 June 2024. In most cases this will [...]
A permanent establishment is a permanent location of a business in a jurisdiction other than where the company's headquarters is located. This means that the company operates in another country through a permanent structure, such as an office, factory or workshop. An employee who is active for the company [...]
After months of hard work the word is finally out: in the coming weeks LIMES international launches a unique 30% ruling application tool. With this new system, the application will soon be arranged via a portal, meaning that the administrative processing of the application will in fact be automated. [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
We would like to keep you informed of the latest developments in our playing field.
