margin of discretion in assessing whether and to what extent differences in otherwise similar situations justify different treatment, they must explain how such different treatment, based exclusively on nationality or migration status, is compatible with articles 7 and 27.39 68. Article 27, paragraph 1, provides that migrant workers’ right to social security is subject to the applicable bilateral and multilateral treaties and that the competent authorities of the State of origin and the State of employment can atA any time establish the necessary arrangements to determine the modalities of the application of this benefit. As recommended in the ILO Multilateral Framework on Labour Migration, States parties should consider entering into bilateral, regional or multilateral agreements to provide social security coverage and benefits, as well as portability of social security entitlements, to migrant workers, including, as appropriate, to those in an irregular situation.40 However, article 27, paragraph 1, cannot be interpreted as depriving migrant workers of benefits to which they would otherwise be entitled under the applicable legislation of the State of employment, merely because that State has not signed a reciprocity agreement with their State of origin.41 69. Article 27, paragraph 2, states that where the applicable legislation does not allow migrant workers and members of their families a benefit, the State party concerned shall examine the possibility of reimbursing them the amount of contributions made by them with respect to that benefit on the basis of equality of treatment with nationals. In this respect, States parties shall provide objective reasons in each case in which the reimbursement of the said contributions is deemed impossible. A decision not to reimburse contributions made by a migrant worker or family member must not discriminate on the basis of his or her nationality or migration status. Furthermore, the Committee considers that a migrant worker’s entitlement to social security benefits should not be affected by a change in workplace. 70. The reference to “contributions” in article 27, paragraph 2, does not imply that “social security,” under article 27, paragraph 1, refers only to contributory social security schemes. Such a narrow reading would be contrary to article 9 of the International Covenant on Economic, Social and Cultural Rights, which recognizes “social security” as “including social insurance.” Recalling that article 9 of the Covenant applies to all migrant workers, regardless of their legal status and documentation, the Committee considers that “social security” in article 27 of the Convention also covers existing non-contributory social benefits, and that migrant workers in an irregular situation shall have access to such benefits on a non-discriminatory basis, to the extent that the applicable legislation of the State party concerned provides for such an entitlement. 71. The Committee considers that in cases of extreme poverty and vulnerability, States parties should provide emergency social assistance to migrant workers in an irregular situation and members of their families, including emergency services for persons with disabilities, for as long as they might require it. It recalls that even if many migrant workers in an irregular situation do not participate in contributory schemes, they contribute to financing social protection schemes and programmes by paying indirect taxes.42 3. Right to urgent medical care 72. Article 28 of the Convention provides for migrant workers and members of their families to have the right to receive any medical care that is urgently required for the preservation of their life or the avoidance of irreparable harm to their health on the basis of equality of treatment with nationals. Article 28, however, read together with other international human rights instruments, may create broader obligations for States parties to both instruments. Article 12 of the International Covenant on Economic, Social and 39 Ibid., Gaygusuz v. Austria, Application No. 17371/90 (16 September 1996), para. 42. 40 ILO, “ILO Multilateral Framework on Labour Migration, Non-binding principles and guidelines for a rights-based approach to labour migration”, (Geneva, 2006), guideline 9.9. 41 See note 19 above, Koua Poirrez v. France, para. 39. 42 See report of the United Nations High Commissioner for Human Rights to the Economic and Social Council (E/2010/89), para. 46. 72