contributory insurance | participatory insurance | shared-cost insurance

contributing insurance [ contributory insurance ]

National Insurance Contribution | NIC [Abbr.]

assisted group insurance

defined contribution plan [ DCP | money purchase pension plan | money purchase plan | defined contribution pension plan ]

voluntary employee-pay-all life insurance

self-employed person voluntarily insured | self-employed person voluntarily covered

accident insurance contribution

contribution to accident insurance

Is the reference to the Court of Justice of the European Communities for a ruling on whether Article 8a of Council Directive 80/987/EEC of 20 October 1980 on the approximation of the laws of the Member States relating to the protection of employees in the event of the insolvency of their employer, (1) as amended by Directive 2002/74/EC of the European Parliament and of the Council of 23 September 2002, (2) which provides, in paragraph 1 thereof, that when an undertaking with activities in the territories of at least two Member States is in a state of insolvency, the institution responsible for meeting employees’ outstanding claims is to be that in the Member State in whose territory they work or habitually work and, in paragraph 2 thereof, ...[+++]that the extent of employees’ rights is to be determined by the law governing the competent guarantee institution, is to be interpreted as designating the competent institution to the exclusion of any other, or whether, having regard to the purpose of the Directive, which is to strengthen the rights of workers exercising their right to freedom of movement, and to the first paragraph of Article 9 of the Directive, under which the Directive is not to affect the option of Member States to apply or introduce laws, regulations or administrative provisions which are more favourable to employees, it is to be interpreted as not depriving the employee of the right to take advantage, in the place of that institution’s guarantee, of a more favourable guarantee from the institution with which his employer is insured and to which it makes contributions under national law?

Member States shall take the measures necessary to ensure that non-payment of compulsory contributions due from the employer, before the onset of his insolvency, to their insurance institutions under national statutory social security schemes does not adversely affect employees’ benefit entitlement in respect of these insurance institutions in so far as the employees’ contributions have been deducted at source from the remuneration paid.

Member States shall take the measures necessary to ensure that non-payment of compulsory contributions due from the employer, before the onset of his insolvency, to their insurance institutions under national statutory social security schemes does not adversely affect employees’ benefit entitlement in respect of these insurance institutions in so far as the employees’ contributions have been deducted at source from the remuneration paid.

3. The home Member State may exempt reinsurance undertakings from the obligation to set up equalisation reserves for reinsurance of credit insurance business where the premiums or contributions receivable in respect of reinsurance of credit insurance are less than 4 % of the total premiums or contributions receivable by them and less than EUR 2 500 000.