海员社会保障保护的执行挑战:以欧洲联盟为例

IF 1.2 Q3 PUBLIC ADMINISTRATION
Laura Carballo Piñeiro
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引用次数: 1

摘要

在船旗国相互竞争和短期就业的世界中,对许多海员来说,享受社会保障制度提供的福利即使不是不可能,也是一项困难的任务。因此,《2006年海事劳工公约》放弃了船旗国原则,转而采用居住国原则。本文通过审查欧盟的案例来解决这一方法的实施挑战,并强调居住原则在行政效率和有效性、加强跨境情况下社会保障缴款和个人所得税之间的协调以及更好地利用国家援助措施方面的优势。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Implementation challenges for seafarers’ social security protection: The case of the European Union

In a world of competing flag States and short-term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason. This article addresses the implementation challenges of this approach by examining the European Union case, and highlights the advantages of the residence principle in terms of administrative efficiency and effectiveness, enhanced coordination between social security contributions and personal income tax in cross-border situations, and better use of State aid measures.

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来源期刊
International Social Security Review
International Social Security Review PUBLIC ADMINISTRATION-
CiteScore
2.00
自引率
8.30%
发文量
29
期刊介绍: The International Social Security Review, the world"s major international quarterly publication in the field of social security. First published in 1948, the journal appears in four language editions (English, French, German and Spanish). Articles by leading social security experts around the world present international comparisons and in-depth discussions of topical questions as well as studies of social security systems in different countries, and there is a regular, comprehensive round-up of the latest publications in its field.
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