EN    EN EN 
 
EN    EN  COMMISSION OF THE E UROPEAN COMMUNITIES 
Brussels, 26.6.2009 
SEC(2009) 813 final 
  
COMMISSION STAFF WORKING DOCUMENT 
Annex to the 
 
REPORT FROM THE COMMISSION TO  THE EUROPEAN PARLIAMENT, THE 
COUNCIL, THE EUROPEAN ECONOMIC  AND SOCIAL CO MMITTEE AND THE 
COMMITTEE OF THE REGIONS 
  
on the implementation by Bulgaria and Romania of Council Directive 98/49/EC of 29 
June 1998 on safeguarding the supplementary  pension rights of employed and self-
employed persons moving within the Community 
  
{COM(2009) 283}  
 
EN 2   EN COMMISSION STAFF WORKING DOCUMENT 
Annex to the 
 
REPORT FROM THE COMMISSION TO  THE EUROPEAN PARLIAMENT, THE 
COUNCIL, THE EUROPEAN ECONOMIC  AND SOCIAL CO MMITTEE AND THE 
COMMITTEE OF THE REGIONS 
  
on the implementation by Bulgaria and Romania of Council Directive 98/49/EC of 29 
June 1998 on safeguarding the supplementary  pension rights of employed and self-
employed persons moving within the Community 
  
Implementation of Directive 98/49/EC 
Table 1: Material Scope 
Country Non-exhaustive list of supplementary pension schemes 
covered by Directive 98/49/EC 
- Brief description -  Non-exhaustive 
list of 
supplementary 
pension scheme 
covered by 
Regulation 
1408/71/EEC 
Bulgaria The reply to the questionnaire sent by the Commission to 
Bulgaria indicates that th e compulsory supplementary 
pension's schemes in Bulgaria are covered exclusively by 
Regulation 1408/71, as they have a legislative character. 
 
The supplementary schemes established under the 
transposition of the Directive cover only voluntary pension 
schemes.  
Romania Under the transposition of the Directive are covered 
voluntary supplementary pension schemes for employed and 
self-employed persons under the 'professional' criterion. Professional 
soldiers, police 
officers, solicitors.  
Table 2: Equal preservation 
Country Adopted measures to ensure equal preservation  Reference in the 
national provision 
Bulgaria Specific legislation was adopted. 
 §§ 1, 2 of Article 
248a of the Social 
Insurance Code. 
 
EN 3   EN Persons insured under an occupational pension scheme 
whose contributions have been suspended as a result of 
moving from Bulgaria to another Member State shall preserve their rights to the same degree as insured persons no 
longer making pension contributions but remaining in 
Bulgaria. 
Romania Specific legislation was adopted. 
 
Members of voluntary pension funds have the same rights 
and obligations and shall be treated in a non-discriminatory way if they decide to move to work or live in another 
Member State. They can choos e to continue paying into a 
voluntary pension fund in Romania or into a different one. Article 51 of the 
Law No 204 of 22 
May 2006 on 
voluntary pensions. 
 
EN 4   EN Table 3: Cross-border payments 
Country Adopted measures to guarantee cross border payments  Reference in the 
national provision 
Bulgaria Specific legislation was adopted. 
 
Payments to persons insured under occupational schemes, as 
well as other persons with rights under such a scheme, may be 
made in other Member States after deducting taxes and 
transaction charges. 
Payment is made net taxes and transaction charges, and no 
other deductions are allowed. Article 248b 
with reference to, Articles 256 
and 257 of the Social Insurance 
code. 
Romania Specific legislation was adopted. 
 
In the event that they move to work or live in another Member 
State of the European Union or country within the EEA, members and beneficiaries shall retain all voluntary pension 
rights they have acquired under voluntary pension schemes in 
Romania and their pensions shall be paid out in the other state to the value that remains after all taxes and expenses related to 
the payment have been deducted. Article 77 (5) of 
Law No 2004/2006. 
Table 4: Cross-border membership of posted workers 
Country Adopted measures to permit contributions by and behalf 
of posted workers, Article 6 (1)  
Exemption from contributions, Article 6 (2) Reference in the 
national provisions 
Bulgaria Specific legislation was adopted. 
 
Contributions to occupational pension schemes operating in 
Bulgaria are made by or on behalf of the posted scheme 
members when they are posted to another Member State. 
 Specific legislation was adopted. 
 
When contributions under a occupational scheme are 
continued in another Member State, the posted worker paying 
the contributions, and where applicable the insuring company, are absolved from an y duty to pay contributions 
under the occupational scheme in Bulgaria. Article 230 (8) of 
the Social Insurance 
Code. 
 
 
 Article 230 (9) of 
the Social Insurance 
Code.  
 
EN 5   EN Romania Specific legislation was adopted. 
 
Any member of a voluntary pension fund who has been 
posted to another country shall be entitled to continue paying 
contributions for the duration of the posting. 
 Specific legislation was adopted. 
 
Workers posted from another Member State to Romania are 
not obliged to contribute to a voluntary pension scheme in 
Romania. Article 77 (2) of the 
Law No 204 of 22 
May 2006 on voluntary pensions. 
Table 5: Information provided to scheme members 
Country Adopted measures to ensure adequate information  Reference in the 
national provision 
Bulgaria Specific legislation was adopted. 
 
The statutes and rules of the supplementary pension fund of 
the particular supplementary pension provider stipulate that 
the provider should provide detailed information to the 
pension holder. Article 123h (2) of 
the Social Insurance 
Code. 
Romania Specific legislation was adopted. 
 
The administrators of private pension funds have the 
responsibility to provide the scheme members with the adequate information. Article 103 of the 
Law No 204 of 22 
May 2006 on 
voluntary pensions. 
ANNEX 2: LIST OF NATIONAL PROVISIONS  
Country National provisions communica ted by the Member States co ncerning Directive 98/49/EC 
Bulgaria Law of 11 July 2006, amending and complementing the Social Insurance Code. 
Romania Law No 204, of 22 May 2006 on voluntary pensions.