No L 241/28 Official Journal of the European Communities 21. 9. 96 (Acts whose publication is not obligatory) COMMISSION ADMINISTRATIVE COMMISSION OF THE EUROPEAN COMMUNITIES ON SOCIAL SECURITY FOR MIGRANT WORKERS DECISION No 162 of 31 May 1996 concerning the interpretation of Articles 14 (1) and 14b (1) of Council Regulation (EEC) No 1408/71 on the legislation applicable to posted workers (96/554/EC) THE ADMINISTRATIVE COMMISSION OF THE EURO- PEAN COMMUNITIES ON SOCIAL SECURITY FOR MIGRANT WORKERS, Having regard to Article 81 (a) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self- employed persons and to the members of their families moving within the Community, under which it is made responsible for dealing with ali administrative questions or questions of interpretation arising from the provisions of Regulation (EEC) No 1408/71 and subsequent Regula- tions, Whereas Decision No 128 of 17 October 1985 should be brought up to date; Whereas, on the one hand, the provisions of Articles 14 (1) and 14b (1) of Regulation (EEC) No 1408/71 provide for an exception to the general rule laid down in Article 13 (2) (a) or (c) of the said Regulation so as to facilitate in practice the exercise by the worker of his right to free movement; Whereas the purpose of these provisions is thus to avoid, for workers, employers and social security institutions, the administrative complications which would result from the application of the general rule laid down in Article 13 (2) (a) or (c) of the said Regulation where the period of employment is of short duration in a Member State or on a vessel flying the flag of a Member State other than the State in which the undertaking has its registered office or a place of business; Whereas Articles 14 (1) and 14b (1) of Regulation (EEC) No 1408/71 should, as exceptions, be interpreted strictly; Whereas their scope should be delimited more precisely and, to this end, several specific cases that are likely to arise should be listed; Whereas, notwithstanding the fact that the exceptions to the general rules provided for in Article 13 of the said Regulation should be interpreted strictly, the scope of Article 14 (1) or 14b (1) of the said Regulation should for the sake of simplicity be extended to cover the case of a worker who is engaged in a Member State in which the undertaking has its registered office or place of business with a view to being posted to another Member State or to a vessel flying the flag of another Member State, in order to take account of the case law of the Court of Justice; Whereas, to this end, one of the decisive criteria for the application of Article 14 (1) or 14b (1) of the said Regula- tion is the existence of a direct relationship between the undertaking and the worker it engages; Whereas the protection of the worker and the legal security to which he and the institution with which he is insured are entitled, require full guarantees that the direct