FAQ on social security in general
In which country are mobile researchers liable for social security deductions?
In May, a German university intends to employ a researcher of Russian nationality, who is currently resident in Italy, for a period of 3-4 years. However, as she will be sent, or rather, delegated to a research centre in Switzerland for the duration of her contract she will not actually need to come to the German university. She will be resident in Switzerland. This raises some legal issues for us in respect of social security, tax and residence. In which state is she registered for tax and social security purposes? In which country does she acquire pension rights? How and where should she contribute towards her healthcare insurance? Does she actually need a German residence permit?
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