A worker from another EU member-state, under existing EU law, cannot be treated differently from an Irish worker because of his or her nationality.
As a result, EU workers, including workers who have become involuntarily unemployed, are entitled to receive the same treatment as Irish nationals under the employment, social welfare and taxation laws.
According to the Department of Social and Family Affairs, from the date of EU enlargement, May 1st, 2004, European Economic Area (EEA) citizens, including those from the 10 accession states, will enjoy the right to live and, subject to any transitional arrangements, work in any other member-state.
The EEA includes people from the EU member-states, plus citizens from Norway, Iceland and Liechtenstein, which are covered by EU regulations.
This right applies not only to workers and those seeking work and members of their families but also to students, pensioners and EEA citizens generally.
Under Council Regulation (EC) 1408/71 on co-ordination of social security systems within the Union, an EEA citizen can transfer his or her entitlement to unemployment benefit for a period of three months from their country of origin to another EU country to which they are moving in order to seek work. In Ireland, there are two types of unemployment payments: unemployment benefit, which is based on social insurance contributions, and unemployment assistance, which is a means-tested social assistance scheme.
Social insurance contributions from other EU member-states can be used to satisfy the contribution conditions once the claimant becomes employed in Ireland.
A question has arisen as to whether in all circumstances an EU national seeking work for the first time in another member-state is entitled to the same social and tax advantages as a national of that state. This issue is currently being contested before the European Court of Justice.