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KM Legal est une étude d’avocat au Luxembourg fondée par Maître Katarzyna Martin, Avocate à la Cour. Elle accompagne entreprises, dirigeants, salariés et particuliers en droit du travail, droit des sociétés, immigration, mobilité internationale et sécurité sociale, ainsi qu’en conseil et contentieux.

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Lexicon

Social Security & Cross-Border Rights

Applicable Social Security Legislation

The applicable legislation refers to the national social security system to which a person must be affiliated. In an international situation, this choice results from coordination rules; it does not simply depend on the employer's preference or the address of the company's headquarters.

The file must describe the countries where the activity is actually carried out, the residence, the employers, and the distribution of working time. This issue is distinct from income tax and the right of residence. An agreement on teleworking does not, by itself, constitute a decision of social affiliation.

Official Sources

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Other Associated Definitions

Explore Complementary Concepts

Immigration & International Mobility

A1 Certificate

The A1 certificate certifies the social legislation applicable to cross-border activity. Understand its scope and limits.

33.

Social Security & Cross-Border Rights

Cross-border Worker

The cross-border worker works in one country and resides in another. Affiliation, healthcare, and telework require distinct verifications.

150.

Social Security & Cross-Border Rights

Form S1

The S1 form is used to open healthcare rights in the country of residence. Understand its role and the electronic exchanges S072.

76.

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