Chasing social security legislation – ELMI Analysis of the draft amendments to the EU rules on social security for mobile workers


Fine tuning the notion of the “registered office” seemed to be a handy tool to reduce the abuse of the social security coordination rules by letterbox companies. According to a new ELMI study, a side effect of this solution will be to undermine the principle of the stability of a single applicable legislation for workers carrying out their work in two or more Member States. In the analysis, we present the criterion of capital and personal connections, which allows to distinguish a genuine local enterprise that has achieved success in the common services market from a letterbox company, who had never have intention to run any activity in the place of formal registration. The analysis contributes to the current work on the amendments to the Regulations on the coordination of social security systems.