26 January 2016

Denmark/Philippines Social Security Totalization Agreement discussed

The Social Security Totalization Agreement (the "Agreement") between Philippines and Denmark was signed on September 11, 2012 and is now into force with effect from December 1, 2015. The Agreement ensures that both employee and employer fall either under Danish or Philippine social security legislation when an employee is assigned between the countries. Under the Agreement, such individuals may remain within their home country social security scheme, provided the posting conditions of the Agreement are met.

A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details.

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ATTACHMENT

Document ID: 2016-0176