Proposal for a Regulation of the European Parliament and of the Council amending Council Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community
Date: 2007-03-30
Institutions: European Commission
Subjects: family benefit, free movement of workers, social legislation, social-security benefit, social-security harmonisation, worker (EU)

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 30.3.2007 
COM(2007) 159 final 

2007/0054 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Council Regulation (EEC) No 1408/71 on the application of social security 
schemes to employed persons, to self-employed persons and to members of their families 
moving within the Community 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

1)  CONTEXT OF THE PROPOSAL 

•  Grounds for and objectives of the proposal 

This  proposal  is intended to update Community Regulation (EEC) No 1408/71 to reflect 
changes in Member States' national social security legislation. 

•  General context 

This proposal is one of the regular updates of Regulation (EEC) No 1408/71 or, to be more 
exact, an update of its annexes. The objective is to give a clear picture of developments in 
the  national  legal  situation  and  hence  to  guarantee  proper  coordination  of  the  national 
social security systems at Community level.  

Regulation (EEC) No 1408/71 was simplified and updated by Regulation (EC) 883/2004, 
which  will  apply  once  its  implementing  Regulation  has  come  into  force.  This  regular 
update  is  intended  to  be  the  last  one  for  Regulation  (EEC)  No  1408/71  before  the 
application of the two new Regulations. 

•  Existing provisions in the area of the proposal 

Regulation (EEC) No 1408/71, updated by Regulation (EC) No 118/97 and last amended 
by Regulation (EC) No 629/2006 of the European Parliament and of the Council.  

This  proposal will update and amend the references in certain  annexes to  the  Regulation 
because the national legislation to which they refer has been amended. 

•  Consistency with the other policies and objectives of the Union 

Not applicable. 

2)  CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENTS 

•  Consultation of interested parties 

Consultation methods, main sectors targeted and general profile of respondents 

Member  States  were  invited  to  submit  requests  for  amendments  updating  Regulations 
(EEC)  No  1408/71  and  574/72  to  reflect  the  changes  in  their  national  legislation.  The 
them  with  Member  States' 
the  requests,  discussed 
Commission  staff  evaluated 
representatives  at  a  meeting  of  the  Administrative  Commission  on  Social  Security  for 
Migrant Workers and, where necessary, clarified further details with representatives from 
the individual Member States concerned. 

Summary of responses and how they have been taken into account 

Requests  considered  to  be  compatible  with  EU  law  and  to  which  the  Administrative 
Commission agreed were accepted and incorporated. 

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•  Collection and use of expertise 

Scientific/expertise domains concerned 

Social security coordination. 

Methodology used 

Discussions in meetings of the Administrative Commission on Social Security for Migrant 
Workers and, where needed, further discussions to obtain clarification, particularly on the 
details  of  national  legislation,  with  representatives  on  the  Administrative  Commission 
from the Member States concerned. 

Main organisations/experts consulted 

Administrative  Commission  on  Social  Security  for  Migrant  Workers,  as  well  as  some  of 
the representatives on the Administrative Commission. 

Summary of opinions received and used 

The  existence  of  potentially  serious  risks  with  irreversible  consequences  was  not 
mentioned. 

Agreement  to  update  certain  entries  for  Member  States  in  the  Annexes  to  Regulation 
1408/71. 

Methods used to make the results of these expert opinions available to the public 

Not applicable. 

•  Impact assessment 

Member  States  frequently  amend  their  national  social  security  legislation.  As  a 
consequence,  the  references  made  to  national  law  in  EU  legislation  coordinating  social 
security schemes become outdated and create legal uncertainty. This has an adverse impact 
on EU citizens moving within the EU because they are not correctly informed about their 
rights. It also makes the work of the national social security institutions more complicated, 
as they have to correctly apply the EU coordinating provisions in this area. 

The  references  in  EU  coordinating  legislation,  in  particular  in  Regulations  1408/71  and 
574/72,  therefore  need  to  be  updated  to  reflect  national  legislation  correctly.  EU 
Regulations can be updated only by another Regulation. 

It is in the interests of the citizens concerned that the Community Regulations be updated 
soon  after  the  national  legislation  has  been  amended,  even  if  Regulation  No  883/2004 
replacing  Regulation  No  1408/71  came  into  force  on  20  May  2004:  this  Regulation  will 
not  apply  until  the  proposal  for  the  implementing  Regulation  currently  being  negotiated 
has been adopted. 

In terms of workload or costs, the proposed amending Regulation will make no particular 
difference  to  the  present  situation  of  social  security  institutions  and  administrations, 

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workers  or  employers.  On  the  contrary,  the  objective  of  this  update  is  to  improve  the 
coordination  of  social  security  schemes,  thus  offering  better  protection  for  EU  citizens 
moving within the EU. 

3)  LEGAL ELEMENTS OF THE PROPOSAL 

•  Summary of the proposed action 

The proposal is intended to update some of the annexes to Regulation 1408/71 to reflect 
changes  in  Member  States'  national  social  security  legislation.  It  will  therefore  facilitate 
application of the Community legislation coordinating social security schemes by ensuring 
that it correctly reflects the national legislation in force.  

•  Legal basis 

Articles 42 and 308 of the EC Treaty. 

•  Subsidiarity principle 

The  principle  of  subsidiarity  applies  insofar  as  the  proposal  does  not  concern  an  area  in 
which the Community has exclusive competence. 

The  objectives  of  the  proposal  cannot  be  achieved  to  a  sufficient  extent  by  the  action  of 
Member States for the following reasons: 

Community  action  in  the  form  of  coordination  measures  in  the  field  of  social  security  is 
required  by  Article  42  of  the  Treaty  and  is  necessary  to  guarantee  that  the  right  to  free 
movement  for  workers  laid  down  in  the  Treaty  can  be  fully  exercised.  Without  such 
coordination, there would be a risk that freedom of movement would be inoperable, since 
people would be less likely to make use of this right if it meant, in essence, losing social 
security rights already acquired in another Member State. Existing Community legislation 
on  social  security  does  not  aim  to  replace  the  different  national  schemes.  It  should  be 
stressed that the proposal is not a harmonisation measure and does not go beyond what is 
necessary  for  effective  coordination.  The  aim  of  the  proposal  is  merely  to  update  the 
existing  coordinating  rules  to  reflect  the  changes  that  have  been  made  to  the  national 
legislation. 

Even though the proposal is, therefore, mainly based on contributions by Member States, 
Member  States  could  not  adopt  such  provisions  at  national  level  since  this  could 
potentially  conflict  with  the  Regulation.  Therefore  it  is  necessary  to  ensure  that  the 
annexes to the Regulation are properly adapted so that the Regulation can apply effectively 
in the Member States concerned.  

Social security coordination concerns cross-border situations where no Member State can 
act  alone.  The  Community  coordinating  Regulation  replaces  the  numerous  existing 
bilateral  agreements.  This  not  only  simplifies  social  security  coordination  for  Member 
States  but  also  ensures  equal  treatment  of  persons  who  are  insured  in  accordance  with 
national social security legislation.  

The  aims  of  the  proposal  can  be  better  achieved  through  Community  action  for  the 
following reasons: 

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Coordination of social security schemes makes sense only at Community level. The aim is 
to  ensure  that  coordination  of  social  security  schemes  operates  effectively  in  all  the 
Member States. This is based on, and justified by, the free movement of persons within the 
EU. 

There are no qualitative indicators, but the Regulation concerns each EU citizen moving, 
for whatever reason, within the EU. 

The  proposal  is  purely  a  coordinating  measure  which  can  be  taken  only  at  Community 
level.  Member  States  remain  responsible  for  organising  and  financing  their  own  social 
security schemes. 

The proposal therefore complies with the subsidiarity principle. 

•  Proportionality principle 

The proposal complies with the proportionality principle for the following reasons. 

Regulation (EEC) No 1408/71 requires this form of action because a Regulation may be 
amended only by another Regulation. However, Member States remain solely responsible 
for organising and financing their own social security schemes. 

The proposal makes it easier for the Member States to coordinate social security schemes 
and  is  therefore  beneficial  for  citizens  as  well  as  for  national  social  security  authorities. 
These special provisions are based on proposals by the Member States which means that 
any  potential  financial  and  administrative  burden  is  minimized  and  proportionate  to  the 
above-mentioned  objective.  Conversely,  without  such  an  update  of  Regulation  1408/71, 
the financial and administrative burdens would be likely to be greater. 

•  Choice of instruments 

Proposed instrument(s): Regulation. 

Other instruments would not have been appropriate for the following reasons: 

There is no alternative because a text like Regulation (EEC) No 1408/71 can be amended 
only by another Regulation.  

4)  BUDGETARY IMPLICATIONS 

The proposal has no implications for the Community budget. 

5)  ADDITIONAL INFORMATION 

•  Repeal of existing legislation 

The adoption of this proposal will mean that some legislative provisions must be repealed. 

•  European Economic Area 

This  draft  instrument  concerns  a  matter  covered  by  the  EEA  Agreement  and  should 

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therefore be extended to the European Economic Area. 

•  Detailed explanation of the proposal by chapter or by article 

I. Amendments to Annex I  

1. Amendment of Part I 

Annex  I  Part  I  defines  the  terms  "employed  persons"  or  "self-employed  persons"  where 
these cannot be determined from the national legislation. 

The wording under the heading " I. Ireland" should be amended so that the reference to the 
legislation  takes  into  account  the  changes  to  the  Irish  reference  texts  as  a  result  of  the 
consolidation  of  Irish  social  legislation,  currently  contained  in  the  Social  Welfare 
Consolidation Act 2005. 

2. Amendment of Part II 

Annex  I  Part  II  defines  the  term  "family  members"  where  national  legislation  does  not 
enable a distinction to be drawn between family members and other persons. 

The wording under the heading "I. Ireland" should be amended so that the reference to the 
legislation  takes  into  account  the  new  Irish  law  creating  the  Health  Service  Executive,  to 
replace the former Health Boards/Authority. 

II. Amendments to Annex II 

1. Amendment of Part I 

Annex  II  Part  I  defines  the  special  schemes  for  self-employed  persons  excluded  from  the 
scope of the Regulation pursuant to the fourth subparagraph of Article 1 (j).  

The  wording  under  the  heading  "H.  France"  should  be  simplified  to  take  into  account  the 
fact that the complementary insurance referred to in paragraph 2 has not been implemented. 
This reduction of an annex to exclude certain schemes from the scope of the Regulation is a 
way of simplifying the Regulation. 

2. Amendment of Part II 

Annex II Part II defines special childbirth or adoption allowances excluded from the scope 
of the Regulation pursuant to Article 1 u) i).  

The wording under the heading "S. Poland" should be amended so that the benefit currently 
mentioned (supplement to the childbirth allowance) is no longer excluded but is also subject 
to  coordination.  The  new  reference  arising  from  the  adoption  of  the  act  of  29  December 
2005 is possible pursuant to Article 1 u) i).  

III. Amendments to Annex IIa 

Annex  IIa  lists  special  non-contributory  benefits  granted  to  the  persons  concerned 
exclusively in the territory of the Member State in which they reside, under Article 10a of 
Regulation (EEC) No 1408/71. 

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The wording under the heading " I. Ireland" should be amended so that the reference to the 
legislation  takes  into  account  the  changes  to  the  Irish  reference  texts  as  a  result  of  the 
consolidation of social legislation, currently contained in the Consolidated Act of 2005 on 
social protection. There are no substantive amendments. 

IV. Amendments to Annex III, Part A 

Annex  III  lists  the  provisions  of  the  bilateral  agreements  which  were  in  force  prior  to  the 
application of the Regulation in the Member States concerned. Part A lists the provisions of 
bilateral  agreements  which  continue  to  apply,  even  though  they  are  generally  replaced  by 
Regulation (EEC) No 1408/71. 

The wording under points "13. Germany-Hungary" and "24. Hungary-Austria" should take 
into account the fact that an amendment to Hungarian pension law has made the provision in 
each of the two bilateral agreements pertaining to the calculation of pensions obsolete if the 
period of insurance in Hungary has been shorter than the average duration laid down by the 
Hungarian scheme for the calculation of pensions. 

V. Amendments to Annex IV 

1. Amendment of Annex IV, Part A 

Annex IV, Part A lists the legislations referred to in Article 37(1) of the Regulation under 
which the amount of invalidity benefits is independent of the length of periods of insurance.  

The wording under the heading "I. Ireland" should be amended so that the reference to the 
legislation  takes  into  account  the  changes  to  the  reference  texts  as  a  result  of  the 
consolidation of social legislation, currently contained in the Social Welfare Consolidation 
Act 2005.  

The  wording  under  the  heading  "Q.  Netherlands"  should  be  amended  to  take  into  account 
the adoption of the Act of 10 November 2005 "Wet werk en inkomen naar arbeidsvermogen 
(WIA)". 

2. Amendment of Annex IV, Part C 

Annex IV, Part C lists the "cases referred to in Article 46(1)(b) of the Regulation where the 
calculation of benefit in accordance with Article 46(2) of the Regulation may be waived", as 
this will never lead to a higher result. 

The wording under the heading "O. Hungary" should be deleted, as the calculations based 
on the amended legislation suggested that the pro rata calculation could be higher than the 
calculation  of  the  national  pension.  As  the  conditions  for  waiving  the  comparative 
calculation are no longer met, the inclusion on this list should be withdrawn. 

The  wording  under  the  heading  "R.  Austria"  should  be  amended  in  order  to  take  into 
account cases where, pursuant to the new law on pensions, a comparative calculation of the 
benefit is not necessary.  

VI. Amendments to Annex VI 

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Annex VI sets out special procedures for applying the legislation of certain Member States.  

The wording under heading "C. Denmark" should be amended in points 6 and 11 so as to 
take into account a purely formal amendment to Danish national law. 

The wording under the heading "Q. Netherlands" should be amended in point 4 so as to take 
into  account  the  adoption  of  the  Act  of  10  November  2005  "Wet  werk  en  inkomen  naar 
arbeidsvermogen (WIA)". 

The  wording  under  heading  "R.  Austria"  should  be  completed  in  point  10  to  specify  how 
periods abroad are to be taken into account in the pension calculation.  

VII. Amendments to Annex VIII 

This  Annex  lists  the  schemes  under  which  orphans  are  granted  only  family  benefits  or 
supplementary or special benefits.  

The wording under the heading "I. Ireland" should be amended so that the reference to the 
legislation takes into account the new law creating the Health Service Executive, to replace 
the former Health Boards/Authority.  

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2007/0054 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Council Regulation (EEC) No 1408/71 on the application of social security 
schemes to employed persons, to self-employed persons and to members of their families 
moving within the Community 

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Articles 
42 and 308 thereof, 

Having regard to the proposal from the Commission1, 

Having regard to the opinion of the European Economic and Social Committee2, 

Having regard to the opinion of the Committee of the Regions3, 

Acting in accordance with the procedure laid down in Article 251 of the Treaty4, 

Whereas: 

(1) 

To  take  account  of  changes  in  the  legislation  of  certain  Member  States,  certain 
annexes to Regulation (EEC) No 1408/715 need to be adapted.  

(2) 

Regulation (EEC) No 1408/71 should therefore be amended accordingly. 

(3) 

The  Treaty  does  not  provide  powers  other  than  those  under  Article  308  to  take 
appropriate  measures  within  the  field  of  social  security  for  persons  other  than 
employed persons,  

HAVE ADOPTED THIS REGULATION: 

Annexes I, II IIa, III, IV, VI and VIII to Regulation (EEC) No 1408/71 shall be amended in 
accordance with the Annex to this Regulation. 

Article 1 

1 
2 
3 
4 
5 

OJ C […] of […], p. […]. 
OJ C […] of […], p. […]. 
OJ C […] of […], p. […]. 
OJ C […] of […], p. […]. 
OJ L 149 of 5.7.1971, p. 2; regulation lastly amended by regulation (EC) n° 1992/2006 (OJ L 392 of 
30.12.2006, p. 1). 

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This Regulation shall enter into force on the third day following its publication in the Official 
Journal of the European Union. 

Article 2 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, […] 

For the European Parliament 
The President 
[…] 

For the Council 
The President 
[…] 

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ANNEX 

The Annexes to Regulation (EEC) No 1408/71 are hereby amended as follows: 

1. 

In  Annex  I,  Part  I,  under  the  heading  "I.  IRELAND",  the  text  is  replaced  by  the 
following:  

"I. IRELAND 

1. 
Any  person  who  is  compulsorily  or  voluntarily  insured  pursuant  to  the 
provisions of Articles  12, 24 and  70 of the  Social Welfare Consolidation Act 2005 
shall be considered an employed person within the meaning of Article 1 (a) (ii) of the 
Regulation. 

2. 
Any  person  who  is  compulsorily  or  voluntarily  insured  pursuant  to  the 
provisions of Articles 20 and 24 of the Social Welfare Consolidation Act 2005 shall 
be considered a self-employed person within the meaning of Article 1 (a) (ii) of the 
Regulation. 

2. 

In Annex I, Part II, the heading "I. IRELAND" is replaced by the following:  

"I. IRELAND 

In  order  to  determine  the  right  to  benefits  in  kind  for  sickness  and  maternity  in 
application  of  the  Regulation,  the  term  'family  member'  shall  mean  any  person 
considered as being a dependent of an employed person or of a self-employed person 
for the application of the Health Acts 1947-2004. 

3. 

In Annex II, Part I, heading "H. FRANCE", the text is replaced by the following:  

"H. FRANCE 

for  self-employed  persons 

Supplementary benefit schemes for self-employed persons in craft trades, industrial 
or  commercial  occupations  or  the  liberal  professions,  supplementary  old-age 
liberal  professions, 
insurance  schemes 
supplementary 
liberal 
the 
insurance  schemes  for  self-employed  persons 
professions covering invalidity or death, and supplementary old-age benefit schemes 
for  contracted  medical  practitioners  and  auxiliaries,  as  referred  to  respectively  in 
Articles  L.615-20,  L.644-1,  L.644-2,  L.645-1  and  L.723-14  of  the  Social  Security 
Code". 

the 

in 

in 

4. 

In  Annex  II,  Part  II,  under  the  heading  "S.  POLAND",  the  text  is  replaced  by  the 
following:  

"S. POLAND 

Single-payment birth grant (Family Benefits Act)". 

5. 

In Annex IIa, under the heading "I. IRELAND", the text is replaced by the following:  

"I. IRELAND 

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a)  Unemployment  benefit  (Social  Welfare  Consolidation  Act  2005,  Part  3, 

Chapter 2); 

b)  Old-age  pension  (non-contributory)  (Social  Welfare  Consolidation  Act  2005, 

Part 3, Chapter 4); 

(c)  Widows'/widowers' pensions (non-contributory) (Social Welfare Consolidation 

Act 2005, Part 3, Chapter 6); 

(d) 

Invalidity allowance (Social Welfare Consolidation Act 2005, Part 3, Chapter 
10); 

(e)  Mobility allowance (Health Act 1970, Article 61); 

(f) 

Pension for the blind (Social Welfare Consolidation Act 2005, Part 3, Chapter 
5)". 

6. 

Annex III, Part A, is amended as follows:  

a) 

Point 13 "GERMANY-HUNGARY" is replaced by the following: 

"13. GERMANY-HUNGARY 

a)  Article 40(1)(b) of the Agreement of 2 May 1998 on Social Security. 

b) 

Point 16 of the Closing Protocol to the said Convention". 

b) 

Point 24 "HUNGARY-AUSTRIA" is replaced by the following: 

"24. HUNGARY-AUSTRIA 

Article 36(3) of the Convention on Social Security of 31 March 1999". 

7. 

Annex IV, Part A, is amended as follows:  

a)  Heading "I. IRELAND" is replaced by the following: 

"I. IRELAND 

Part II, chapter 17, of the Social Welfare Consolidation Act 2005". 

b)  Under the heading "Q. NETHERLANDS", the following is added: 

"c) 

the  Act  of  10  November  2005  "Wet  werk  en 
arbeidsvermogen (WIA)"." 

inkomen  naar 

8. 

Annex IV, Part C, is amended as follows:  

a)  Heading "O. HUNGARY" is deleted. 

b)  Heading "R. AUSTRIA" is replaced by the following:  

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"1.  All  applications  for  benefit  under the  Federal  Act  of  9  September  1955 
on General Social Security (ASVG), the Federal Act of 11 October 1978 
on  the  Social  Security of  Self-Employed  Workers  in  Industry  and  Craft 
Trades  (GSVG)  and  the  Federal  Act  of  11 October  1978  on  the  Social 
Security of Self-Employed Workers in Agriculture and Forestry (BSVG), 
in  as  much  as  Articles  46b  and  46c  of  the  Regulation  do  not  apply  or, 
pursuant  to  Article  45  of  the  Regulation,  another  type  of  pension  with 
more favourable calculation rules can be opted for. 

2.  All  applications  for  the  following  benefits  on  the  basis  of  a  pension 
account under the General Pensions Act (APG) of 18 November 2004, in 
as  much  as  Articles  46b  and  46c  of  the  Regulation  do  not  apply  or, 
pursuant  to  Article  45  of  the  Regulation,  another  type  of  pension  with 
more favourable calculation rules or the same type of pension with more 
favourable calculation rules can be opted for 

a) 

old age pensions; 

b) 

invalidity pensions; 

c) 

survivors'  pensions,  in  as  much  as  no  increase  of  benefit  is  to  be 
calculated  on  the  basis  of  additional  insurance  months  under 
Article 7(2) of the APG." 

9. 

Annex VI is amended as follows:  

(a)  Heading "C. DENMARK": 

(i) In point 6, the words "of 20 December 1989" are deleted. 

(ii) Point 11 is replaced by the following: 

"11.  The  intermediate  benefit  paid  to  unemployed  persons  who  have 
benefited  from  the  "flexjob"  scheme  (ledighedsydelse)  (pursuant  to  the 
III,  Chapter  6 
Active  Social  Policy  Act)  comes  under  Title 
(unemployment benefits). As far as unemployed persons going to another 
Member State are concerned, the provisions of Articles 69 and 71 of this 
Regulation apply when the Member State concerned has similar schemes 
for the same category of persons". 

(b) 

In heading "Q. NETHERLANDS", point 4 is replaced by the following: 

"4. Application of the Netherlands laws relating to incapacity for work  

a)  Any employed or  self-employed person who is no longer insured under 
the Act of 11 December 1975 on Invalidity (AAW), the Act of 24 April 
1997  on  Invalidity  Insurance  (Self-Employed  Persons)  (WAZ),  the  Act 
of 18 February 1966 on Invalidity Insurance (WAO) and/or the Act of 10 
November  2005  on  Work  and  Income  according  to  Labour  Capacity 
(WIA) is considered to be so when the risk materialises, for the purposes 
of  the  application  of  the  provisions  of  Chapter  3  of  Title  III  of  the 
Regulation,  if  that  person  is  insured  under  the  legislation  of  another 

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Member  State  for  the  same  risk  or,  failing  that,  if  a  benefit  is  due  in 
pursuance  of  the  legislation  of  another  Member  State.  The  latter 
condition shall be considered to be fulfilled, however, in the case referred 
to in Article 48 (1). 

b) 

(i) 

If,  pursuant  to  point  (a),  the  person  concerned  is  entitled  to  a  Dutch 
invalidity benefit, such benefit shall be paid in accordance with the rules 
laid down in Article 46(2) of the Regulation: 

in accordance with the provisions laid down in the WAO if, prior to the 
occurrence  of  the  incapacity  for  work,  the  person  concerned  was  last 
engaged  in  work  as  an  employed  person  within  the  meaning  of  Article 
1(a)  of  the  Regulation,  if  the  incapacity  for  work  occurred  before  1 
January 2004;  if the incapacity for work  occurred on or  after 1 January 
2004, the amount of the benefit is calculated on the basis of the Act of 10 
November  2005  on  Work  and  Income  according  to  Labour  Capacity 
(WIA); 

(ii) 

in  accordance  with  the  provisions  laid  down  in  the  Invalidity  Insurance 
(Self-Employed  Persons)  Act  (WAZ)  if,  prior  to  the  occurrence  of  the 
incapacity for work, the person concerned was last engaged in work in a 
capacity  other  than  that  of  an  employed  person  within  the  meaning  of 
Article 1(a) of the Regulation. 

(c)  For  the  calculation  of  the  benefits  paid  in  accordance  with  the 
aforementioned Act of 18 February 1966 on Invalidity Insurance (WAO), 
the Act of 10 November 2005 on Work and Income according to Labour 
Capacity  (WIA)  or  the  Act  of  24  April  1997  on  Invalidity  Insurance 
(Self-Employed Persons) (WAZ), the Dutch institutions will take account 
of: 

– 

– 

– 

– 

– 

periods of paid employment and periods treated as such completed in the 
Netherlands before 1 July 1967; 

periods  of  insurance  completed  under  the  abovementioned  Act  of  18 
February 1966 (WAO); 

periods of insurance completed by the person concerned after the age of 
15 years under the abovementioned Law of 11 December 1975 (AAW) in 
so far as these do not  coincide  with the periods of insurance completed 
under the abovementioned law of 18 February 1966 (WAO); 

periods  of  insurance  completed  in  accordance  with  the  Act  of  24  April 
1997 on Invalidity Insurance (Self-Employed Persons) (WAZ); 

periods  of  insurance  completed  in  accordance  with  the  Act  of  10 
November  2005  on  Work  and  Income  according  to  Labour  Capacity 
(WIA). 

(d) 

In the calculation of the Netherlands invalidity benefit pursuant to Article 
40(1)  of  the  Regulation,  the  Dutch  institutions  do  not  take  into  account 

EN 

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any  supplements  granted  under 
the  Law  on 
Supplements.  The  right  to  the  supplement  and  the  amount  thereof  are 
calculated only on the basis of the Law on Supplements". 

the  provisions  of 

(c)  Under heading "R. AUSTRIA", the following point is to be added: 

the  General  Pensions  Act 

"10. To calculate the theoretical amount in respect of benefits based on a 
pension  account  under 
(Allgemeines 
Pensionsgesetz – APG) of 18 November 2004 for the purposes of Article 
46(2)(a) of  the Regulation,  the  competent institution takes into account, 
for  each  insurance  month  completed  under  other  Member  States’ 
legislation, that portion of the total credit determined in accordance with 
the APG on the reference date which corresponds to the quotient of the 
total credit and the number of insurance months on which the total credit 
is based." 

10. 

In Annex VIII, the heading "I. IRELAND" is replaced by the following:  

"I. IRELAND 

Child  benefits,  orphan's  (contributory)  allowance  and  increases  of  widow's 
(contributory)  pension  and  widower's  (contributory)  pension  payable  in  respect  of 
children  eligible  under  the  Social  Welfare  Consolidation  Act  2005  and  subsequent 
amending legislation". 

EN 

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   EN