Tag Archive
UK: EU Guidance on EU Social Security
The European Union’s new EC social security regulation 883/2004 and its Implementing Regulation 987/2009 became effective 1 May 2010. Going forward, consideration should be given as to which regulations apply when making A1 applications (under the new regulations) or E101 applications (under the existing regulations, namely 1408/71). »
Czech Republic Court and Outstanding Social Security
The Supreme Administrative Court (NSS) of the Czech Republic has issued its ruling in respect of employer´s social security contributions for the first half of 2007, which has been the subject of much media interest »
India Court and Taxing Home Country Social Security
Indian Court Decides Foreign National’s Home Country Social Security Not Taxable. This case involved a Japanese national who was working as a general manager with an Indian company. »
EU Social Security Regulations Update
On 1 March 2010, initial guidance1 was released by the U.K.’s HM Revenue & Customs (HMRC) on the practical implementation of the new European Union (EU) social security rules, effective 1 May 2010, as contained in Regulations (EC) 883/2004, 987/2009, and 988/2009.2 It is expected that in the coming weeks HMRC will issue further... »
Montenegro: Changes Personal Income Tax, Social Security Rules
On 17 December 2009, the Parliament of Montenegro adopted amendments to the Personal Income Tax Law and the Law on Mandatory Social Security Insurance Contributions, which are applicable as of 1 January 2010. Amendments to the Personal Income Tax Law have reduced the range of non-taxable income items and tax rates have been harmonized at... »
Czech Court Ruling and Employers’ Social Security
In the Czech Republic, the Regional Court in Ústí nad Labem issued a ruling1 recently regarding the refund of over-payments of social security for the first half of 2007. This development has been extensively discussed in the Czech media. In this newsletter, we highlight a number of points concerning the possibility of claiming a refund... »
EU: New Social Security Regulations’ Working Date Is Delayed
The new Implementing Regulation and the amending Regulation are expected to be signed by the European Council and Parliament on 16 September 2009. The internal working date which is now being used by the respective social security authorities is 1 May 2010. »
Iceland’s Parliament Approves New Tax, Social Security Measures Affecting Individuals
Iceland’s parliament (Althingi) approved the Minister of Finance’s tax proposals on 29 June 2009, with Act No. 70/2009. »
Belgium: Social Security treaties with South Korea, Uruguay, India enter into force
This summer, three bilateral social security treaties concluded by Belgium enter into force with South Korea, Uruguay, India. »
USA, DHS Announces Rescission of Social Security No-Match Regulation
The Department of Homeland Security (DHS) announced that it intends to rescind its social security no-match regulation as well as its plan to proceed with implementation of the amendment to the Federal Acquisition Regulation requiring many federal contractors to enroll in the E-Verify program. »