Framework Agreement for cross-border teleworkers as from 1 July 2023
Exception to the European rules determining the applicable legislation
The transition period will end as from 1 July 2023. As from that date, the normal European rules determining the applicable legislation will be in force again. If you are a teleworker in another Member State, the country where you are covered by social insurance may change. According to the normal European rules, persons who work in 2 or more Member States are covered by social insurance in the country where they live if they work at least 25% of their total working hours in that country.
A special Framework Agreement was made for people who perform cross-border telework. The Agreement contained arrangements to allow for an exception to the normal rules determining the applicable legislation. A letter about this was sent to the Dutch House of Representatives on 6 June.
- Read the letter ‘Nieuwe ontwikkelingen voor thuiswerkende grensarbeiders’ (Dutch language only) on the website of the Dutch House of Representatives You will be directed to an external website. This will open in a new screen.
- Find out which Member States have signed the Framework Agreement on the website of the Federal Public Service - Social Security You will be directed to an external website. This will open in a new screen.
- Read our earlier news item about teleworking
Conditions
Employees who telework in their country of residence for a Netherlands-based employer can request an exception to the rules determining the applicable legislation from the SVB. They will then be covered by Dutch social insurance as long as they meet the necessary conditions.
If you would like to request an exception under the Framework Agreement for the period from 1 July 2023, you must meet the following conditions:
- You are an employee
- You live outside the Netherlands
- You only work for an employer or employers who are based in the Netherlands
- You telework in your country of residence for between 25% and 50% of your total working hours.
Requesting an exception
Starting from 1 July 2023, you can request an exception via our website. First, you will need to answer a few questions to check whether you meet the conditions under the Framework Agreement. Then you can fill in the request form, print it out and send it to us.
If you meet all the conditions under the Framework Agreement, you can also send your request later. By ‘later’, we mean:
- In the period from 1 July 2023 to 30 June 2024, your request can be backdated by a maximum of 1 year, on condition that you paid social security contributions exclusively in the Netherlands during that period.
- As from 1 July 2024, your request can be backdated by a maximum of 3 months, but again only on condition that you paid social security contributions exclusively in the Netherlands during that period.
We are also designing new rules to cover certain persons who do not meet the conditions under the Framework Agreement. We will be posting more information about this soon on our website.