EU Sources - Framework agreement on social security coverage of cross-border teleworkers - June 30, 2023

The framework agreement on the social security arrangements applicable to cross-border telework within the EU and the European Economic Area (EEA) will come into force on 1 July 2023 for an initial period of five years. The EU intends to implement new, and more definitive rules to regulate the social security coverage for cross-border employees who work from home in their country of residence (i.e., teleworkers). In brief, the framework agreement prevents the employees’ social security coverage from shifting to their country of residence, if they work from home in their country of residence for less than 50% of their contractual working time. If the working time in their country of residence exceeds this threshold, the social security coverage will still shift to the country of residence..

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