Social security developments for cross-border teleworkers

Definition and application of regular cross-border telework

The European Framework Agreement on the determination of the social security legislation applicable to cross-border teleworkers, published in the BOE of 04 August 2023, and in force since 01 July 2023, establishes that upon submission of an application to the competent authority of the Member State in which the employer or the company is domiciled, workers who carry out regular cross-border telework shall be subject to the social security legislation of the State in which the employer has its registered office.

Characteristics of regular cross-border telework

The Agreement defines CUSTOMARY CROSS-BORDER TELEWORKING as any activity:

  • that is carried out in a Member State other than that in which the employer’s premises or domicile are located;
  • that relies on information technology to remain connected to the working environment of the employer, the business or the customers.

Cross-border telework performed must be less than 50% of the total working time.

Signatories to the agreement and duration

As of 30 June 2023, the Agreement has been signed by the following countries:

  • Spain
  • Germany
  • Switzerland
  • Liechtenstein
  • Czech Republic
  • Austria
  • Netherlands
  • Slovakia
  • Belgium
  • Luxembourg
  • Finland
  • Norway
  • Portugal
  • Sweden
  • Poland
  • Croatia
  • Malta
  • France

The Agreement has been signed for a period of 5 years and will be automatically extended for further periods of 5 years.

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