Self-Employed and Employed Activities in Several Member States

Persons who are normally employed and self-employed in different Member States are in principle subject to the legislation of the country in which they work in an employed capacity. 

In these situations, the national law applicable to the employed work activity is therefore always applicable.

If a self-employed person works as an employee in several different Member States in addition to this activity, a differentiation must first be made in accordance with the general regulations for employed persons.

Exemption of Regulation 1408/71

Within the scope of application of Regulation 1408/71, there are some exemptions to the above principle. These are listed in Annex VII of the Regulation. Detailed information can be obtained from the relevant social insurance institution.

Due to these special regulations, dual insurance may occur in Belgium, Bulgaria, Denmark, Germany, Estonia, Finland, France, Greece, Italy, Malta, Portugal, Romania, Sweden, Slovakia, Spain, the Czech Republic and Cyprus.

This applies to the combination of one or more salaried jobs and self-employed work.


Self-employed/employed activity in different Member States

A person who normally carries out one or more activities as a self-employed person and as an employed person in two or more Member States shall be subject to the legislation of the Member State in which the employed activity is pursued. If several employed activities in several Member States are possible, prior clarification about the “employed activities in two or more Member States” procedure is required.