1. Determination of the applicabe legislation

2. 1. Employed and self-employed person
Person (employed and Reg. 1408/71 Reg. 883/2004
self-employed)
Employed and self- Legislation of the No change.
employed persons MS where the
performing their professional
professional activity activity is exercised
in one Member State (whatever the
country of
residence)
Principle: Lex loci
laboris

3. 2. Temporary secondment (posting)
Person (employed and self- Reg. 1408/71 Reg. 883/2004
employed)
Employed and self- a) Legislation of the home a) Legislation of the home
employed (sending) country for 12 (sending) country for 24
persons on temporary months (renewable for a months (not renewable)
secondment second 12-month period)
b) Upon common b) No change
agreement of the MSs
concerned, they may
provide for exceptions in
the interest of certain
persons [Art. 17)]
(i.e. individuals may remain
registered to the legislation
of the home country for
generally up to five years)

4. 3. Employed, self-employed persons simultaneously
perform a professional activity in 2 or more MSs
EMPLOYED
Employed person Reg. 1408/71 Reg. 883/2004
1) Employment activity 1) Country of residence. 1) Country of residence only
partly performed in the if substantial activity there
country of residence (i.e. at least 25% of the
working time and/ or the
remuneration)
- Otherwise country where
employer has its registered
Office.
2) No employment activity 2) Country where the employer 2) No change.
performed in the country has its registered office.
of residence
3) Several employers in 3) Country of residence. 3) No change.
different Member States
4) Employment and self- 4/a) Country where the 4/a) No change
employment activities in the same employment is performed.
time
4/b) Some exceptions (double 4/b) No more exception.
registration with two MSs, notably
in the case of employment activity
in Luxembourg and self-
employment activity in Belgium)

5. 4. Employed, self-employed persons simultaneously
perform a professional activity in 2 or more MSs
SELF-EMPLOYED
SELF-EMPLOYED Reg. 1408/71 Reg. 883/2004
Self-employment activity Country of residence. Country of residence only if
partly performed in the substantial activity there (i.e.
country of residence at least 25% of the turnover,
the working time, number
of services rendered and/or
income).
Otherwise country where the
centre of interest of activity
is situated.
No self-employment Country of principal activity. Country where the centre of
activity performed in the interest of activity is situated
country of residence (notably the place where the
fixed and permanent place of
business is located, the
habitual nature or the duration
of the activities pursued, the
number of services rendered)

6. 5. Employed person in the international
transport
EMPLOYED PERSONS Reg. 1408/71 Reg. 883/2004
IN INTERNATIONAL
TRANSPORT
Employment activity Country of residence if Country of residence only
performed in the country the employment activity is if substantial activity there
of residence principally performed (i.e. at least 25% of the
there. working time and/ or the
remuneration)
- Otherwise country where
the employer has its
registered Office.
No employment activity Country where the No change.
performed in the country employer has its registered
of residence. office.