Deadline 30 June 2024 approaches for home-based teleworkers

Do you employ employees who work from home abroad? And who have been doing so since July 2023? Then please check whether, for the period from 1 July 2023 to date, you paid social insurance contributions for them in the right country. This is because a temporary relaxation due to Corona expired on 1 July 2023, as a result of which employees who worked from home abroad were in some cases socially insured in their country of residence and no longer, as was allowed under certain conditions during the Corona crisis, in their country of work. 

If you do nothing, since 1 July 2023 the normal rules apply again: an employee is socially insured in his country of residence as soon as he works there more than 25%. 

However, under the Telework Framework Agreement, you can rely on an exception to these main rules if your employees ‘telework’ between 25 and 50% of their working time at home. 

Therefore, if you pay social insurance contributions for your employees working partly at home (abroad) in the country where you are established as an employer, while they worked more than 25% in their country of residence since 1 July 2023, you may face problems with this (such as regularisations, if the social insurance authorities find, upon inspection, that contributions have not been paid in the right country). Indeed, these people are socially insured in their country of residence in accordance with the main rules, unless you apply for them under the Telework Framework Agreement to the social insurance authority in the country where you are based as an employer.