{
  "url": "https://openlegislation.uk/eu-regulation-2009-120/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-120/annex.json",
  "legislation": "eur/2009/120",
  "legislation_title": "Commission Regulation (EC) No 120/2009 of 9 February 2009 amending Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-120",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Annexes 2 to 5 to Regulation (EEC) No 574/72 are amended as follows:\n1.. Annex 2 is amended as follows:\n(a) In section ‘R. NETHERLANDS’, point 5 is replaced by the following:\n‘5.\nFamily benefits:\nThe General Child Benefit Act (Algemene Kinderbijslagwet) and the Regulations governing contributions towards the upkeep of physically disabled children living at home 2000 (Regeling tegemoetkoming onderhoudskosten thuiswonende gehandicapte kinderen 2000, TOG):\n(a) where the person entitled to benefits resides in the Netherlands:\nthe local office of the Social Insurance Institution (Districtskantoor van de Sociale Verzekeringsbank) in whose district he resides;\n(b) where the person entitled to benefits resides outside the Netherlands, but his employer resides or is established in the Netherlands:\nthe local office of the Social Insurance Institution (Districtskantoor van de Sociale Verzekeringsbank) in whose district the employer resides or is established;\n(c) other cases:\nthe Social Insurance Bank (Sociale Verzekeringsbank), Postbus 1100, 1180 BH Amstelveen.\nThe Childcare Act (Wet Kinderopvang) and the Child-related Budget Act (Wet op het kindgebonden budget):\nthe Tax Office/Benefits Service (Belastingdienst/Toeslagen), Utrecht.’;\n(b) in section ‘T. POLAND’, point 5 is replaced by the following:\n‘5.\nUnemployment:\n(a) benefits in kind:\nNarodowy Fundusz Zdrowia, Warszawa (National Health Fund, Warsaw),\n(b) cash benefits:\nwojewódzkie urzędy pracy (voivodeship Latour offices) with territorial jurisdiction over the place of residence or stay.’;\n2.. Annex 3 is amended as follows:\n(a) In section ‘R. NETHERLANDS’, point 5 is replaced by the following:\n‘5.\nFamily benefits:\nThe General Child Benefit Act (Algemene Kinderbijslagwet) and the Regulations governing contributions towards the upkeep of physically disabled children living at home 2000 (Regeling tegemoetkoming onderhoudskosten thuiswonende gehandicapte kinderen 2000, TOG):\nthe local office of the Social Insurance Institution (Districtskantoor van de Sociale Verzekeringsbank) in whose district the family member resides;\nThe Childcare Act (Wet Kinderopvang) and the Child-related Budget Act (Wet op het kindgebonden budget):\nthe Tax Office/Benefits Service (Belastingdienst/Toeslagen), Utrecht.’;\n(b) section ‘T. POLAND’ is amended as follows:\n(i) point 2(g) is replaced by the following:\n(g) ‘for persons who have completed exclusively foreign periods of insurance:\n1.. Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) - Branch Office in Łódź - for persons who have completed foreign periods of insurance, including periods completed lately in Spain, Portugal, Italy, Greece, Cyprus or Malta;\n2.. Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) - Branch Office in Nowy Sącz - for persons who have completed foreign periods of insurance, including periods completed lately in Austria, the Czech Republic, Hungary, Slovakia, Slovenia or Switzerland;\n3.. Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) - Branch Office in Opole - for persons who have completed foreign periods of insurance, including periods completed lately in Germany;\n4.. Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) - Branch Office in Szczecin - for persons who have completed foreign periods of insurance, including periods completed lately in Denmark, Finland, Sweden, Lithuania, Latvia or Estonia;\n5.. Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) - I Oddział w Warszawie — Centralne Biuro Obsługi Umów Międzynarodowych (I Branch In Warsaw - Central Bureau for International Agreements) - for persons who have completed foreign periods of insurance, including periods completed lately in Belgium, France, the Netherlands, Luxembourg, Ireland or the United Kingdom.’;\n(ii) point 3(b)(ii) is replaced by the following:\n(ii) ‘disability or death of main wage earner:\nfor persons who have been recently employed or self-employed (excluding self-employed farmers):\nunits of Social Insurance Institution (Zakład Ubezpieczeń Społecznych) listed in point 2(a),\nfor persons who have been recently self-employed farmers:\nunits of Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego) listed in point 2(b),\nfor professional soldiers and officers listed in point 2 sub-point (c), in the case of Polish periods of service, if the last period has been the period of military service or service in one of the formations mentioned in point 2 sub-point (c), and foreign periods of insurance:\nWojskowe Biuro Emerytalne w Warszawie (Military Pension Office in Warsaw), if it is the competent institution mentioned in Annex 2(3)(b)(ii) third indent,\nfor Prison Guard officers, in the case of Polish periods of service, if the last period has been the period of mentioned service and foreign periods of insurance:\nBiuro Emerytalne Służby Więziennej w Warszawie (Pension Office of Prison Service in Warsaw), if it is the competent institution mentioned in Annex 2(3)(b)(ii) fifth indent,\nfor judges and prosecutors:\nspecialised entities of the Ministry of Justice,\nfor persons who have completed exclusively foreign periods of insurance:\nunits of the Social Insurance Institution (Zakład Ubezpieczeń Społecznych) listed in point 2(g).’;\n3.. Annex 4 is amended as follows:\n(a) in section ‘G. GREECE’, a new point 5 is added as follows:\n‘5.\nFor farmers:\nAgricultural Insurance Organisation (OGA), Athens (Οργανισμός Γεωργικών Ασφαλίσεων, Αθήνα).’;\n(b) in section ‘R. NETHERLANDS’, a new point 3 is added as follows:\n‘3.\nCollection of national insurance and employee insurance contributions:\nTax Office/Benefits Service/FIOD-ECD International, Amsterdam (De Belastingdienst/FIOD-ECD International, Amsterdam).’;\n4.. Annex 5 is amended as follows:\n(a) Section ‘283. LUXEMBOURG – FINLAND’ is replaced by the following:\n‘283.\nLUXEMBOURG – FINLAND\nNo Convention’\n(b) Section ‘323. AUSTRIA – UNITED KINGDOM’ is replaced by the following:\n‘(a)\nArticle 18(1) and (2) of the Arrangement of 10 November 1980 for the implementation of the Convention on social security of 22 July 1980 as amended by Supplementary Arrangements No 1 of 26 March 1986 and No 2 of 4 June 1993 with regard to persons who cannot claim treatment under Chapter 1 of Title III of the Regulation.\n(b)\n…\n(c)\nAgreement of 30 November 1994 concerning the reimbursement of expenditure for social security benefits.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/120/annex",
    "retrieved_at": "2026-11-01T14:51:39.661943+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}