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Can I use an E101?

If you work in another EEA country for an EEA employer, you are usually insured under the social security laws of the country you work in. 

However, within the EEA it is in some cases possible to get an exemption from local social security via an E101 form if you are being seconded by an overseas (EEA) employer.  This enables you to continue payments to the social security in the country of your employer rather than paying locally.

An E101 is valid for one year and in some countries can be extended annually (with the permission of the working country) for up to 5 years.

Paying social security is a legal obligation in your country of work and the E101 provides this legal coverage.  It is also the case in most EEA countries that you will also be required to hold a valid EHIC card.
 

 
 

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The information presented on this website gives a superficial overview of a very complex topic. You should seek professional advice about what to do before leaving one country, what to do when arriving in a new country of work, and most importantly, what your tax and social security liabilities will be in both, before, during and after an assignment. Please contact us for more detailed advice at info@capitaltaxconsulting.com
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