Commission staff working document - Annex to the Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee 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}
Date: 2009-06-26
Institutions: European Commission
Subjects: Bulgaria, Romania, accession to the European Union, application of EU law, free movement of persons, transfer of pension rights

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COMMISSION OF THE EUROPEAN 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 COMMITTEE 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} 

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   EN 

 
 
 
  
 
 
 
 
 
COMMISSION STAFF WORKING DOCUMENT 

Annex to the 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE 
COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE 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 - 

Bulgaria 

The  reply  to  the  questionnaire  sent  by  the  Commission  to 
Bulgaria 
the  compulsory  supplementary 
pension's  schemes  in  Bulgaria  are  covered  exclusively  by 
Regulation 1408/71, as they have a legislative character. 

indicates 

that 

of 

Non-exhaustive 
list 
supplementary 
pension 
covered 
Regulation 
1408/71/EEC 

scheme 
by 

supplementary 

the 
The 
transposition  of  the  Directive  cover  only  voluntary  pension 
schemes. 

established  under 

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 

Bulgaria 

Specific legislation was adopted. 

Reference 
in  the 
national provision 

§§  1,  2  of  Article 
248a  of  the  Social 
Insurance Code. 

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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  choose  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 
on 
2006 
voluntary pensions. 

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Table 3: Cross-border payments 

Country 

Adopted measures to guarantee cross border payments  

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. 

Reference 
in  the 
national provision 

248b 
Article 
with 
reference 
to,  Articles  256 
and  257  of  the 
Social  Insurance 
code. 

Romania 

Specific legislation was adopted. 

Article  77  (5)  of 
Law No 2004/2006. 

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. 

Table 4: Cross-border membership of posted workers 

Country 

Adopted measures to permit contributions by and behalf 
of posted workers, Article 6 (1)  

Reference 
the 
national provisions 

in 

Exemption from contributions, Article 6 (2) 

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 
insuring 
company,  are  absolved  from  any  duty  to  pay  contributions 
under the occupational scheme in Bulgaria. 

the 

Article  230  (8)  of 
the  Social  Insurance 
Code. 

Article  230  (9)  of 
the  Social  Insurance 
Code.  

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Romania 

Specific legislation was adopted. 

Article 77 (2) of the 
Law  No  204  of  22 
May 
on 
2006 
voluntary pensions. 

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. 

Table 5: Information provided to scheme members 

Country 

Adopted measures to ensure adequate information 

Reference 
national provision 

in 

the 

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. 

Romania 

Specific legislation was adopted. 

Article  123h  (2)  of 
the  Social  Insurance 
Code. 

Article  103  of 
the 
Law  No  204  of  22 
May 
on 
2006 
voluntary pensions. 

The  administrators  of  private  pension  funds  have 
the 
responsibility  to  provide  the  scheme  members  with  the 
adequate information. 

ANNEX 2: LIST OF NATIONAL PROVISIONS 

Country 

National provisions communicated by the Member States concerning 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. 

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