Covid-regulations
During the Covid-pandemic, EU Member States agreed that working from home would not lead to a shift of social security. This policy ended in late June 2022. The transition period that currently applies, will end on the 1st of July 2023. In order to facilitate teleworking beyond that date, the Netherlands has made an effort to reach a multilateral agreement.
At the end of March, a working group delivered a draft Framework Agreement. This agreement can be applied on July 1st 2023 if at least two member states decide to sign it.
Famework Agreement
The Framework Agreement will enable cross-border employees to work form home for up to 50% of their working hours without repercussions for their taxes or social security. Employers as well as employees can utilize the ‘opting-in’ arrangement by requesting an A1-statement according to Article 16 of the EC-Regulation. After an assessment of the conditions, the employer will be notified by the social security institution in their Member State whether the conditions have been met. Consent of the other Member State that has signed the Framework Agreement will not be necessary.
More information
Our advisors will follow up on these consultations and will inform you if there are more developments. If you have any questions about the changes, do not hesitate to contact us. We will be happy to advise you.
