Keywords
Summary

Keywords

Social security for migrant workers - Equal treatment - General social contribution levied by a Member State on its residents working in another Member State - Not permissible

(EC Treaty, Arts 48 and 52 (now, after amendment, Arts 39 EC and 43 EC); Council Regulation No 1408/71, Art. 13)

Summary

$$A Member State fails to fulfil its obligations under Article 13 of Regulation No 1408/71 and under Articles 48 and 52 of the Treaty (now, after amendment, Articles 39 EC and 43 EC) if it applies a general social contribution - the proceeds of which are allocated to the bodies responsible for paying old-age benefits, survivor's benefits, sickness benefits and family allowances - on the employment income and substitute income of employed and self-employed persons resident in that State but working in another Member State who, by virtue of that Regulation, are not subject to the social security legislation of the State of residence.

Where such a contribution is allocated specifically and directly to financing the social security scheme of that State, it falls within the scope of Regulation No 1408/71 and constitutes a levy covered by the prohibition against double contributions laid down in Article 13 of that Regulation and the provisions of the Treaty that Article 13 is designed to implement.

That conclusion is not undermined by the fact that payment of the contribution does not give entitlement to any direct and identifiable benefit in return, by the limited number of the workers concerned, or by the fact that the rate of the levy is minimal.

( see paras 31, 34-35, 37-38, 45-46, 48 and operative part )