The numerous social security, benefits and leave calculations
required by payroll departments in some European countries are not
for the faint-hearted! Here are just some of the rules that
companies looking to expand must get their heads around.
The European Union has a set of common rules designed to protect
the social security rights and benefits of citizens moving within
the continent, but they in no way override the rules of individual
countries (some of which are not members of or affiliated with the
EU anyway). Nations are very much free to establish and enforce
their own employment-related legislation.
Employees in Europe who work across borders (living in for
example Switzerland, but working in France) are only subject to the
legislation of one country at a time, and will generally pay social
security and receive benefits in the country where they work. These
employees hold the same rights and obligations as nationals of the
country.
