Telework for cross-border workers: new social security rules from 1 July 2023
June 2023 – As a result of the corona crisis, many companies have introduced structural home working. This form of work offers you and your employees numerous opportunities. But what if 'home' for your employee is a different country from where you are located as an employer? From 1 July 2023, there will be a framework agreement with new social security rules, which will preserve the social security system of the state of work in the context of teleworking.
According to European Regulation 883/2004, an employee can only be subject to the social security system of one country. If he is employed by a foreign employer, and simultaneously - e.g. through teleworking - works abroad and in his home country, he is subject to the social security system of his home country from the moment he performs substantial activity there. By substantial activity, the legislator means an activity of at least 25% of working time.
As a result of changed working conditions due to the corona crisis and associated restrictions, a transitional arrangement was worked out and extended until 30 June 2023. The intention of this arrangement was that there would be no change in the competent member state if an employee worked more than 25% from the state of residence due to telework.
As telework has become the norm anno 2023, a group of experts drew up a model framework agreement for EU member states to sign. They agree to leave the employee subject to the social security of the member state where the employer's registered office is located, as long as the employee works less than 50% of his total working time in his state of residence.
The NSSO confirmed that Belgium would sign this framework agreement and that it would apply from 1 July 2023. Today, it is still unclear which other member states will sign this agreement.
