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EU provisionally agrees updated social security coordination rules for mobile workers

Global Employer Services | Reward & Mobility Alert

On 29 April 2026, the Council of the European Union announced that after nearly a decade of negotiations, representatives of EU member states had reached a provisional agreement on amendments to social security coordination rules, representing an important step towards fair labour mobility in the EU. The agreement must be endorsed by the European Parliament, with most provisions taking effect 24 months after the amending regulation is published. Once adopted, the changes will affect millions of mobile workers, cross-border families, and employers across the EU.

Family benefits

The amendments would introduce a clearer two-category system for family benefits:

  • Income-replacement benefits received during child-raising periods (such as parental leave allowances) would be treated as individual rights rather than derived rights; and
  • Other family benefits would continue under existing coordination rules.

This would represent a significant shift from the current uniform approach to the coordination of social security systems within the EU, European Economic Area (EEA), and Switzerland under Regulation (EC) 883/2004 (“the regulation”).

Key flexibility: Member states (used throughout this alert as a collective term for EU member states, EEA member states, and Switzerland) would be able to choose to award income-replacement benefits in full, regardless of amounts received from other member states—provided they apply the rule consistently and register the choice in annex XIII of the regulation.

Smooth transition: Family benefits for children born before the new rules take effect would continue under the current system for 24 months, ensuring a gradual implementation.

Unemployment benefits

The amendments would establish a comprehensive framework for coordinating unemployment benefits across member states:

What’s included:

  • Clear rules for determining which member state must provide benefits (using a three-tier system);
  • Guidelines on how insurance and employment periods are combined across member states;
  • Provisions allowing unemployed workers to export benefits when moving to another member state to seek work; and
  • Standardised control procedures and information-sharing between member states.

Special focus: The framework includes tailored provisions for cross-border workers (particularly those in Luxembourg) and emphasises cooperation through the job-matching services available via the European Job Mobility Portal (EURES).

Overall goal: To ensure fair treatment for unemployed persons while distributing the financial burden of unemployment systems equitably among member states.

Long-term care benefits

For the first time, long-term care benefits are explicitly included in the scope of the regulation. Previously, these benefits existed in a legal “grey” area, being only implicitly coordinated as sickness benefits. The new framework provides clarity and certainty.

What changes:

  • Clear rules would be established for coordinating benefits provided in kind (services) versus in cash (payments); and
  • The EU Administrative Commission would create a detailed list specifying which benefits fall into each category and who receives them—member states would gain flexibility to coordinate certain long-term care benefits under alternative chapters of the regulation, provided beneficiaries are not disadvantaged.
Applicable legislation

The amendments would introduce stricter safeguards and clearer procedures.

Posted worker requirements:

  • Workers would need to have been subject to their home member state’s legislation for at least three months before posting;
  • The maximum posting period would be 24 months; and
  • There would be a mandatory two-month “cooling-off” period between consecutive postings.

A secondment for a period of longer than 24 months (without a cooling-off period) could continue to be requested via the procedure specified in article 16 of the regulation.

Determining the applicable legislation: 

  • Workers active in multiple member states would be required to notify the authorities in advance;
  • A provisional, followed by a final, determination would need to be made within two months; and
  • Member states would have 35 working days to respond to enquiries.

Exemptions: Business trips and short-term activities (up to three consecutive days within a 30-day period) would be exempt—except in the construction sector.

Purpose: These rules are intended to prevent abuse while preserving worker mobility and ensuring fair distribution of social security contributions.

Deloitte Belgium’s observations

The amendments are valuable in that they address genuine omissions from the current regulations, particularly the explicit inclusion of long-term care benefits and clearer cross-border job-seeking rules. The enhanced flexibility for unemployed persons to receive benefits in their home member state (rather than only in the competent member state) reflects a welcome shift toward residence-based considerations.

However, the scope of the changes is somewhat limited, with many of the provisions merely formalising practices that have already been applied informally. For example, Belgium’s social security authorities have applied the two-month cooling-off period for several years. Other amendments represent clarification of much of the existing regulation, rather than a fundamental transformation.