European coordination rules for child benefit for Delft residents

European coordination rules for child benefit for Delft residents

The European coordination rules for child benefit ensure that parents in Delft and surrounding areas continue to receive child benefit, even if they, their partner, or their children live or work in different EU countries. These EU rules prevent double payments and fairly allocate the benefit based on employment and residence. They are essential for Delft residents who are cross-border workers or expats with family abroad. For a simple explanation of child benefit when living abroad, see our article Child benefit and living abroad. In Delft, you can get personal advice from the Juridisch Loket Delft.

Legal basis

The European coordination rules for child benefit are laid down in Regulation (EC) No 883/2004 on the coordination of social security systems. Key provisions include:

• Article 67: Child benefit is paid by the institution in the child's country of residence, unless other priorities apply.
• Article 68: Gives priority where parents work in different EU countries.

The Implementing Regulation (EC) No 987/2009 provides details, such as the pro-rata rule for proportionate sharing. In the Netherlands, the Sociale Verzekeringsbank (SVB) handles this. The rules apply to EU countries, EEA countries (Norway, Iceland, Liechtenstein) and Switzerland. Delft residents with international situations should report this to the SVB or the Juridisch Loket Delft.

Scope of application

The rules apply to cross-border cases within the EU/EEA. Typical situations for Delft residents:

• You live in Delft and work in Belgium, with your child in Germany.
• Your child stays with grandparents in Spain, while you work in Delft at TU Delft or a local employer.
• Both parents work in different EU countries.

Outside the EU/EEA, bilateral agreements or Dutch rules apply. See our article on social security outside the EU.

Priority rules: which country pays?

A hierarchy determines the competent 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 in one other country: Full benefit from there (art. 67(3)).
4. Parents in different countries: Pro-rata based on earnings (art. 68).

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

Comparison of priority rules

Practical examples for Delft residents

Example 1: Cross-border worker from Delft
Jan from Delft lives with his child in the city centre but commutes to Germany for work. The Netherlands has priority (child's residence), so Jan receives SVB child benefit.

Example 2: Separated Delft parents
Mother with child in Portugal (non-working), father works at a Delft company. Portugal has priority, but father claims via E411 at SVB with proof of employment.

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

Rights and obligations

Rights:

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

Obligations:

• Report changes within 8 days to SVB (address via Delft municipality, work, child).
• Provide proof: payslips, E411/E104.
• No double claims; fines or recovery possible.

Frequently asked questions