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6.1ÌýÌýÌýÌý Social security for globally mobile employees

Employees who are not covered by a social security agreement (see 6.1.2 and 6.1.3) must be compulsorily insured in Austria. The employer is responsible for making the payments to the insurance funds (2.2) and for registering the employee for social insurance (5.2).

Where a foreign employer does not have a presence in Austria, it is possible for the employee to accept the employer's responsibilities for social insurance (6.1.3).

6.1.1ÌýÌýÌýÌý EU social security agreement

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems sets out the rules for social security coverage for employees and self-employed workers living and working within these states. In the commentary below we focus on employees. Regulation 987/2009/EC are the implementing rules.

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