Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems (Text with relevance for the EEA and for Switzerland) Basic information Dates Date of document: Date of publication: Date of effect: May 1, 2010 Entry into force - See Art 97 Modified by Modified by: Amendment proposed by: All documents based on this document: Validity extended by: Decision No E3 of 19 October 2011 concerning the transitional period as defined in Article 95 of Regulation (EC) No 987/2009 of the European Parliament and of the Council Text of relevance to the EEA and to the EC/Switzerland Agreement Modifies Repeal: Implicit repeal: Council Regulation (EC) No 1223/98 of 4 June 1998 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 Commission Regulation (EC) No 120/2009 of 9 February 2009 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (Text with EEA relevance) Regulation (EC) No 647/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regulations (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 Regulation (EC) No 1386/2001 of the European Parliament and of the Council of 5 June 2001 amending Council Regulations (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 (Text with EEA relevance) Regulation (EC) No 629/2006 of the European Parliament and of the Council of 5 April 2006 amending Council Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 (Text with EEA relevance) Council Regulation (EC) No 1399/1999 of 29 April 1999 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self- employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 Regulation (EC) No 631/2004 of the European Parliament and of the Council of 31 March 2004 amending Council Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, and Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71, in respect of the alignment of rights and the simplification of procedures (Text with relevance for the EEA and for Switzerland) Commission Regulation (EC) No 410/2002 of 27 February 2002 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Commission Regulation (EC) No 207/2006 of 7 February 2006 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Commission Regulation (EC) No 311/2007 of 19 March 2007 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Council Regulation (EC) No 118/97 of 2 December 1996 amending and updating Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 Commission Regulation (EC) No 1851/2003 of 17 October 2003 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Commission Regulation (EC) No 101/2008 of 4 February 2008 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Council Regulation (EC) No 307/1999 of 8 February 1999 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 with a view to extending them to cover students Commission Regulation (EC) No 77/2005 of 13 January 2005 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Council Regulation (EC) No 1606/98 of 29 June 1998 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 with a view to extending them to cover special schemes for civil servants Council Regulation (EEC) No 1945/93 of 30 June 1993 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self- employed persons and to members of their families moving within the Community, Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 and Regulation (EEC) No 1247/92 amending Regulation (EEC) No 1408/71 Council Regulation (EC) No 1290/97 of 27 June 1997 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self- employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 Commission Regulation (EC) No 89/2001 of 17 January 2001 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community Council Regulation (EC) No 3095/95 of 22 December 1995 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self- employed persons and to members of their families moving within the Community, Regulation (EEC) No 574/72 fixing the procedure for implementing Regulation (EEC) No 1408/71, Regulation (EEC) No 1247/92 amending Regulation (EEC) No 1408/71 and Regulation (EEC) No 1945/93 amending Regulation (EEC) No 1247/92 Affected by case Judgment of the Court (Eighth Chamber) of 25 November 2021. QY v Finanzamt Österreich. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling – Articles 45 and 48 TFEU – Free movement of workers – Equal treatment – Family benefits provided to development aid workers who take their family members to the third country to which they have been posted – Withdrawal – Second paragraph of Article 288 TFEU – Legal acts of the Union – Application of regulations – National legislation the scope ratione personae of which is broader than that of a regulation – Conditions – Regulation (EC) No 883/2004 – Article 11(3)(a) and (e) – Scope – Employed person who is a national of one Member State, employed as development aid worker by an employer established in another Member State and posted to a third country – Article 68(3) – Right of an applicant for family benefits to lodge a single application with the institution of the Member State having primary competence or with the institution of the Member State having secondary competence. Case C-372/20. Judgment of the Court (Grand Chamber) of 3 June 2021. „TEAM POWER EUROPE“ EOOD v Direktor na Teritorialna direktsia na Natsionalna agentsia za prihodite - Varna. Request for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 883/2004 – Article 12(1) – Posting of workers – Temporary agency workers – Regulation (EC) No 987/2009 – Article 14(2) – A1 certificate – Determination of the Member State in which the employer normally carries out its activities – Concept of ‘substantial activities, other than purely internal management activities’ – No assignment of temporary agency workers in the territory of the Member State in which the employer is established. Case C-784/19. Judgment of the Court (First Chamber) of 6 September 2018. Salzburger Gebietskrankenkasse and Bundesminister für Arbeit, Soziales und Konsumentenschutz v Alpenrind GmbH and Others. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling — Social security — Regulation (EC) No 987/2009 — Articles 5 and 19(2) — Workers posted in a Member State other than that in which the employer usually carries out its activities — Issue of the A1 attestations by the Member State of origin after recognition by the host Member State that the workers are subject to its social security scheme — Opinion of the Administrative Board — Incorrect issue of A1 certificates — Finding — Binding nature and retroactive effect of those certificates — Regulation (EC) No 883/2004 — Legislation applicable — Article 12(1) — Concept of a person ‘sent to replace another person’. Case C-527/16. Judgment of the Court (First Chamber) of 22 October 2015. Bundesagentur für Arbeit - Familienkasse Sachsen v Tomislaw Trapkowski. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Social security — Regulation (EC) No 883/2004 — Article 67 — Regulation (EC) No 987/2009 — Article 60(1) — Payment of family benefits where parents are divorced — Definition of the ‘person concerned’ — Law of a Member State providing for the payment of family benefits to the parent who has taken the child into his household — Residence of that parent in another Member State — Failure of that parent to claim family benefits — Possibility of entitlement of the other parent to claim those family benefits. Case C-378/14. Judgment of the Court (Fifth Chamber) of 14 May 2020. Criminal proceedings against Bouygues travaux publics and Others. Request for a preliminary ruling from the Cour de cassation (France). Reference for a preliminary ruling — Migrant workers — Social security — Regulation (EEC) No 1408/71 — Legislation applicable — Article 14(1)(a) and (2)(b) — Regulation (EC) No 883/2004 — Article 12(1) — Article 13(1)(a) — Posted workers — Workers employed in two or more Member States — Regulation (EEC) No 574/72 — Article 11(1)(a) — Article 12a(2)(a) and(4)(a) — Regulation (EC) No 987/2009 — Article 19(2) — E 101 and A 1 Certificates — Binding effect — Consequences — Social security — Employment law. Case C-17/19. Judgment of the Court (Second Chamber) of 22 February 2024. VA v Deutsche Rentenversicherung Bund. Request for a preliminary ruling from the Landessozialgericht Nordrhein-Westfalen. Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 987/2009 – Article 44(2) – Scope – Pension for total incapacity for work – Calculation – Taking into account of child-raising periods completed in another Member State – Applicability – Article 21 TFEU – Free movement of citizens – Sufficient link between those child-raising periods and the periods of insurance completed in the Member State responsible for payment of the pension. Case C-283/21. Judgment of the Court (Third Chamber) of 13 July 2017. Radosław Szoja v Sociálna poisťovňa and WEBUNG, s.r.o. Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Reference for a preliminary ruling — Application of social security schemes — Migrant workers — Person pursuing an activity as an employed person and an activity as a self-employed person in two different Member States — Determination of the applicable legislation — Regulation (EC) No 883/2004 — Article 13(3) — Regulation (EC) No 987/2009 — Article 14(5b) — Article 16 — Effects of the decisions of the Administrative Commission for the coordination of social security systems — Inadmissibility. Case C-89/16. Judgment of the Court (Seventh Chamber) of 13 October 2022. DN v Finanzamt Österreich. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Articles 67 and 68 – Family benefits – Right to benefits under a pension – Pensioner in receipt of pensions from two Member States – Member State(s) in which that pensioner is entitled to family benefits – Regulation (EC) No 987/2009 – Third sentence of Article 60(1) – Legislation of a Member State providing for the award of family benefits to the parent who has taken the child into his or her household – Failure by that parent to claim the award of those benefits – Obligation to take into account the application submitted by the other parent – Request for the recovery of family benefits paid to the other parent – Whether permissible. Case C-199/21. Judgment of the Court (Fourth Chamber) of 23 September 2020. WO v Vas Megyei Kormányhivatal. Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling – Social security – Sickness insurance – Regulation (EC) No 883/2004 – Article 20 – Scheduled treatment – Prior authorisation – Mandatory grant – Conditions – Insured person prevented from applying for prior authorisation – Regulation (EC) No 987/2009 – Article 26 – Assumption of costs of scheduled treatment incurred by the insured person – Procedure for reimbursement – Directive 2011/24/EU – Cross-border healthcare – Article 8(1) – Healthcare that may be subject to prior authorisation – Principle of proportionality – Article 9(3) – Processing of applications for cross-border healthcare – Factors to be taken into account – Reasonable time – Freedom to provide services – Article 56 TFEU. Case C-777/18. Order of the Court (Sixth Chamber) of 24 October 2017. Criminal proceedings against Belu Dienstleistung GmbH & Co KG and Stefan Nikless. Request for a preliminary ruling from the Cour d'appel de Colmar. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Identical questions referred for a preliminary ruling — Coordination of social security systems — Regulation (EC) No 883/2004 — Applicable legislation — A1 certificate — Probative value. Case C-474/16. Judgment of the Court (Second Chamber) of 16 November 2023. Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE. Request for a preliminary ruling from the Sąd Najwyższy. Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None. Case C-422/22. Judgment of the Court (Second Chamber) of 2 March 2023. Criminal proceedings against FU and Others. Requests for a preliminary ruling from the Hof van Cassatie. References for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Article 5 – A1 certificate – Provisional withdrawal – Binding effect – Certificate fraudulently obtained or relied on – Regulation (EC) No 883/2004 – Article 13(1)(b)(i) – Persons normally pursuing an activity as an employed person in two or more Member States – Applicability of the legislation of the Member State in which the registered office is situated – Concept of ‘registered office’ – Undertaking which has obtained a Community licence for transport under Regulation (EC) No 1071/2009 and Regulation (EC) No 1072/2009 – Effect – Licence fraudulently obtained or relied on. Joined Cases C-410/21 and C-661/21. Judgment of the Court (Sixth Chamber) of 25 October 2018. „Walltopia“ AD v Direktor na Teritorialna direktsia na Natsionalnata agentsia za prihodite – Veliko Tarnovo. Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo. Reference for a preliminary ruling — Social security — Regulation (EC) No 883/2004 — Article 12(1) — Regulation (EC) No 987/2009 — Article 14(1) — Posted workers — Legislation applicable — A1 certificate — Whether the employee is subject to the legislation of the Member State in which his employer is established — Conditions. Case C-451/17. Judgment of the Court (Eighth Chamber) of 18 September 2019. Tiroler Gebietskrankenkasse v Michael Moser. Request for a preliminary ruling from the Oberster Gerichtshof. Reference for a preliminary ruling — Social security — Migrant workers — Regulation (EC) No 987/2009 — Article 60 — Family benefits — Right to payment of the difference between the parental allowance paid in the Member State having primary competence and the childcare allowance provided by the Member State having secondary competence. Case C-32/18. Judgment of the Court (Eighth Chamber) of 4 September 2019. GP v Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West. Request for a preliminary ruling from the Finanzgericht Baden-Württemberg. Reference for a preliminary ruling – Social security – Migrant workers – EU rules on currency conversion – Regulation (EC) No 987/2009 – Decision No H3 of the Administrative Commission for the Coordination of Social Security Systems – Calculation of the differential supplement to family allowances that is payable to a worker residing in a Member State and working in Switzerland – Determination of the reference date for the rate of conversion. Case C-473/18. Case C-89/16: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 15 February 2016 — Radosław Szoja v Sociálna poisťovňa Case C-574/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 3 November 2020 — XO v Finanzamt Waldviertel Case C-17/19: Request for a preliminary ruling from the Cour de cassation (France) lodged on 10 January 2019 — Bouygues travaux publics, Elco construct Bucarest, Welbond armatures Case C-576/20: Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 4 November 2020 — CC v Pensionsversicherungsanstalt Case C-283/21: Request for a preliminary ruling from the Landessozialgericht Nordrhein-Westfalen (Germany) lodged on 4 May 2021 — VA v Deutsche Rentenversicherung Bund Case C-437/18: Request for a preliminary ruling from the Sąd Okręgowy w Gliwicach (Poland) lodged on 3 July 2018 — Lebopoll Logistics Sp. z o.o. w Sośnicowicach v Zakład Ubezpieczeń Społecznych Oddział w Zabrzu Case C-474/16: Request for a preliminary ruling from the Cour d’appel de Colmar (France) lodged on 29 August 2016 — The public prosecutor, Belu Dienstleistung GmbH & Co KG, Stefan Nikless Case C-27/23, Hocinx: Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg) lodged on 23 January 2023 — FV v Caisse pour l’avenir des enfants Case C-473/18: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 July 2018 — GP v Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West Case C-477/17: Request for a preliminary ruling from the Centrale Raad van Beroep (Netherlands) lodged on 8 August 2017 — Raad van bestuur van de Sociale Verzekeringsbank v D. Balandin and Others Case C-32/18: Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 18 January 2018 — Tiroler Gebietskrankenkasse v Michael Moser article 60 paragraph 1 sentence 2 Case C-451/17: Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo (Bulgaria) lodged on 27 July 2017 — Walltopia AD v Direktor na Teritorialna direktsia na Natsionalnata agentsia za prihodite — Veliko Tarnovo Case C-527/16: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 14 October 2016 — Salzburger Gebietskrankenkasse, Bundesminister für Arbeit, Soziales und Konsumentenschutz article 5 article 19 paragraph 2 Case C-784/19: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 22 October 2019 — ‘TEAM POWER EUROPE’ EOOD v Direktor na Teritorialna direktsia na Natsionalna agentsia za prihodite — Varna Case C-777/18: Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 11 December 2018 — WO v Vas Megyei Kormányhivatal article 26 article 26 paragraph 3 article 26 paragraph 1 Case C-199/21: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 30 March 2021 — DN v Finanzamt Österreich article 60 paragraph 1 sentence 3 article 60 Case C-203/24, Hakamp: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 March 2024 – KN v Raad van bestuur van de Sociale verzekeringsbank Case C-422/22: Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 22 June 2022 — Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE article 16 article 16 paragraph 2 article 6 Case C-743/23, GKV-Spitzenverband: Request for a preliminary ruling from the Landessozialgericht für das Saarland (Germany) lodged on 4 December 2023 — A v GKV-Spitzenverband Case C-372/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 6 August 2020 — QY v Finanzamt Wien für den 8., 16. und 17. Bezirk article 60 paragraph 3 article 60 article 60 paragraph 2 Case C-163/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 16 April 2020 — AZ v Finanzamt Hollabrunn Korneuburg Tulln article 60 paragraph 1 sentence 2 Case C-329/23, Sozialversicherungsanstalt: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 25 May 2023 — Sozialversicherungsanstalt der Selbständigen Case C-410/21: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 5 July 2021 — FU, DRV Intertrans BV Legal basis EuroVoc Vocabulary Simplification of formalities Social security for migrant workers Administrative cooperation Social provisions Approximation of certain social provisions Social-security harmonisation Social legislation Social-security benefit Electronic government Application to migrant workers Free movement of workers Exchange of information