Table of Contents
Definition and Application of Regular Cross-Border Telework
The European Framework Agreement on the determination of social security legislation applicable to cross-border teleworkers, published in the Spanish Official Gazette (BOE) on 04 August 2023, and effective since 01 July 2023, establishes the applicable social security rules for regular cross-border teleworkers. According to this agreement, upon submission of an application to the competent authority of the Member State where the employer or company is domiciled, workers who engage in regular cross-border telework will 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:
- Carried out in a Member State different from the one where the employer’s premises or domicile are located.
- Performed using information technology to stay connected to the employer’s working environment, the business, or customers.
In addition, cross-border telework must constitute less than 50% of the total working time of the employee.
Signatories to the Agreement and Duration
As of 30 June 2023, the following countries have signed the Agreement:
- 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 an initial period of five years and will be automatically extended for further five-year periods unless otherwise decided.
