argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: INPS

INPS, with the Circular n. 102 of 2018, provided important clarifications on how to determine the correct social security legislation applicable to workers who carry out activities for which there is an obligation in Italy to register for the Separate Account, thus filling the “gap” of the Community legislation that, while establishing precise rules on the discipline to be applied to the worker who moves within the EU, or who simultaneously performs his activity in several Member States. To determine the social security legislation applicable to employees or self-employed, the Community rules establish two fundamental criteria: the principle of uniqueness for which the recipients of Community legislation are subject to the legislation of a single Member State even if they carry out an activity in two or more Member States; and the principle of territoriality (so-called lex loci laboris) for which the worker is subject to the legislation of the Member State in whose territory he carries out his work. Exception to this principle is the regulation of the posting of workers (Article 11-16, EC Reg. No. 883/2004, Article 14-21, EC Reg. No. 987/2009.