The relevant European regulation does not allow the situation to you as a trader subject to parallel two legislations. That is to serve requests and forms PDA1 which determine the membership of legislation, ie Member State and the legislation under which they have a duty to perform registry and tax payments by the employer and self-employed.
Making it much easier this time relatively complicated process is that of jurisdiction to the law, you can apply retroactively and form PDA1 will have given retroactive effect. To determine the legislation and jurisdiction of the legislation, but they have an obligation to Slovak employer as well as the Austrian entrepreneur to fulfill transfer obligations under the relevant legislation, ie. according to their place of work, it is the slovak employer in Slovakia and Austrian entrepreneur in Austria.
Once the designated jurisdiction to the law and issued Slovak form PDA1 , insured requests Austrian social security institution for the annulment of periods of insurance as a self-employed in Austria, possibly with retroactive effect if it has been so issued Form PDA1 SK. Austrian insurance office revoked the status of the insured person in respect of self-employed in Austria and undo paid contributions as paid but not due directly to that person. Consequently, a given insured obligation to retroactively pay compulsory social security contributions in the Slovak Republic as self-employed health insurance company, or a social insurance, if his duty arises under law.
Settlement registration and transfer charges between social security institutions in the EU unfortunately is not currently possible and not implement the obligation to take all the above registry duties and tax payments has itself insured. Many traders who have no contact with the authorities, or do not like handling and administration, they use the services of employment agencies, such as the recruitment agency ATENA – PERSONAL – CONSULTING Ltd. which this process for their clients does free of charge.
