European coordination rules for child benefits for Utrecht residents

European coordination rules for child benefits for Utrecht residents

The European coordination rules for child benefits ensure that Utrecht parents continue to receive child benefits, even if they, their partner, or their children live or work in various EU countries. These EU provisions prevent double payments and fairly allocate benefits based on employment and residence. They are essential for cross-border workers from Utrecht and expats. For a simple overview, see our article on Child Benefits and Living Abroad.

Legal basis

These European coordination rules for child benefits are set out in Regulation (EC) No 883/2004 on the coordination of social security systems. Key articles:

• Article 67: Child benefits are paid by the institution in the child's country of residence, unless other priorities apply.
• Article 68: Determines priority when parents work in different EU countries.

The Implementing Regulation (EC) No 987/2009 provides further details, such as the pro-rata rule for proportionate sharing. In the Netherlands, the Social Insurance Bank (SVB) handles these matters. The rules apply to EU countries, the EEA (Norway, Iceland, Liechtenstein), and Switzerland.

Scope of application

The rules apply to cross-border situations within the EU/EEA. Examples for Utrecht residents:

• You live in Utrecht and work in Belgium, with your child in Germany.
• Your child is staying with grandparents in Spain, while you work from Utrecht.
• Parents work in separate EU countries.

Outside the EU/EEA, national or bilateral agreements apply. See social security outside the EU.

Priority rules: which institution pays?

A hierarchy determines the responsible member state:

1. Child's residence takes priority: The child's country pays in full (art. 67(1) Reg. 883/2004).
2. Working parent in child's country: That country takes precedence (art. 67(2)).
3. Both parents working elsewhere together: Full payment from that country (art. 67(3)).
4. Parents working in different countries: Pro-rata rule (art. 68): shared based on earnings.

Aggregation rules (art. 6) combine periods from multiple countries.

Comparison of priority rules

Practical examples for Utrecht

Example 1: Cross-border worker from Utrecht
Jan from Utrecht lives in the city with his child but commutes to Germany for work. The Netherlands has priority (child's residence). Jan receives SVB child benefits, regardless of his German income.

Example 2: Separated Utrecht parents
Mother with child in Portugal (non-working), father works in Utrecht. Portugal has priority, but father claims via employment using E411 with SVB.

Example 3: Pro-rata for Utrecht expats
Mother in Utrecht (€40,000 salary), father in France (€30,000), child in Belgium. Belgium as base, NL and FR pro-rata: Utrecht mother gets 40/70 of NL amount. Choose the highest.

Rights and obligations

Rights:

• Always child benefits from at least one country, no lower than local law.
• Benefits are exportable within the EU.
• Highest amount where options exist (art. 68(2)).

Obligations:

• Report changes within 8 days to SVB (residence, job, child).
• Provide proof: payslips, residence, E411/E104.
• No duplicate claims; fines or repayment may follow.

Frequently asked questions