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FAQ on social security
Leaving Europe, Living in Europe, Working in Europe | Departure conditions/formalities, Health insurance, Medical care, Pension rights, Unemployment | Germany
I'm French and work for a German employer in the USA. In which country do I have to pay tax and social security contributions?
According to the relevant double taxation and social security agreements, on principle, taxes and contributions are payable in the country in which you are employed, i.e. in the USA. However, there are exceptions in matters such as pension schemes for those posted abroad by German employers and taxes on periods of less than 6 months.
We are a Polish research institute and want to employ a German researcher, currently living in Germany, who will bring an A 1 form with him. The A 1 form means we are exempt from paying Polish social security contributions for the German researcher. Do we have to pay social security contributions for him in Germany?
On principle, employers based abroad are also obliged to pay social security contributions in Germany. However, by agreement, the obligation to pay may be transferred to the employee. It is also possible for an employer in Germany who has sent someone abroad to pay the contributions.
I am American but have been living in Germany for 6 years with a settlement permit working as a researcher at a university. In a few months I am going to take up a position at an Irish research institute but for personal reasons intend to continue living in Germany and also to spend most of my time working there. Where will I pay social security contributions?
According to the old Regulation (EEC) 1408/71 which still is applicable to US citizens partly working in Ireland, a person who is habitually employed in the territory of two EU Member States is subject to the social security regulations in the country in which he or she is living if he or she carries out part of their work in this country. In the case described, this would mean social security contributions would be paid in Germany. If the person concerned were a citizen of an EU Member State, the new Regulation (EC) 883/04 would apply. Even according to the new provisions of Regulation (EC) 883/04, a person who is habitually employed in the territory of two EU Member States is subject to the social security regulations of the country in which he or she is living if he or she carries out part of their work in this country. In contrast to the old regulations, at least 25% of a person's work must be conducted in the country in which he or she is living. If the proportion of work conducted in the country of residence is less than 25%, according to the new regulations statutory social security automatically passes to the other country.
Questions and answers on health insurance
Questions and answers on the pension scheme
Disclaimer: All the FAQs and the information on which the answers are based are carefully monitored. However, we cannot assume any responsibility for contents. All the contents are of a general nature and cannot deal conclusively with every individual case. They are not necessarily complete, comprehensive or completely up to date. They neither constitute legal advice nor legally-binding information and cannot be a substitute for expert advice.
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