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6.1ÌýÌýÌýÌý Social security for globally mobile employees

An obligation to withhold social insurances generally follows if there is an obligation to withhold income tax. There are some exceptions to this rule (see 2.2.1).

An obligation to withhold social security for an inbound assignee posted to Germany may be avoided if the employee is covered by the terms of:

1. Ìý

   •ÌýÌýÌýÌý the EU social security agreement (see 6.1.1)

2. Ìý

   •ÌýÌýÌýÌý a bilateral agreement, if it covers all separate insurances (see 6.1.2)

Where there is no agreement, the employee must pay social insurance in the country in which they work. This may mean that the employee is paying social insurance in their home country and in the country in which they work.

Voluntary contributions are possible for health and pension insurance see 2.2.4 and 2.2.6.

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

   •