From 1 July 2023, a new European framework agreement will come into force to allow cross-border teleworkers to continue to work regularly from their country of residence without their social security being transferred to their country of residence.
As a result, cross-border workers will be able to request that their social security continue to be subject to the legislation of the Member State where their employer’s registered office or place of business is located, even if they work more from home, provided that:
- the worker’s country of residence and the country in which the employer is established have both signed the framework agreement;
- the working time in the country of residence is less than 50% of the worker’s actual working time;
- the work is carried out via a direct network connection with the employer.
This framework agreement was drawn up pursuant to Article 16(1) of European Regulation 883/2004 on the coordination of social security systems and concluded for an initial period of 5 years. The agreement is voluntary and EU Member States are therefore free to sign and implement it. Some countries, such as Germany, Switzerland, the Czech Republic and Luxembourg, have already signed it.