Last week the Administrative Commission for the coordination of Social Security within the EU reached an agreement regarding the social security position of frontier workers who work remotely from home (teleworking).
This agreement has the status of a recommendation to EU member states. The recommendation means that from 1 July 2023 frontier workers will be covered for social security in the country where their employer is based if they telework from home for up to 49% of their time. The condition is that they work most of their time in the employer’s country. Which member states will adopt this recommendation will have to appear soon.
To avoid misunderstanding, this recommendation does not replace the allocation rule for substantial work in the state of residence (25%) when working simultaneously in several member states.
The so-called ‘no-impact policy’ that tolerated international teleworking without changing the social security system to the country of residence will end on 30 June 2023.
