Cross-border teleworking
Starting from 1 July 2023, teleworking across the border could affect your social insurance position. As from that date, the transition rules will cease to apply, and the EU will go back to using the normal European rules to determine the applicable legislation .
Are you an employer? And would you like to request an exception to the European rules on applicable legislation for your employees?
Which country’s social insurance system are you insured under?
Which country you are insured in depends on several factors, including whether or not your telework is temporary and how much you telework from the country where you live.
You work in the Netherlands and are going to telework temporarily from another Member State
If you are employed in the Netherlands but you telework temporarily from another EU /EEA Member State or Switzerland, in most cases you will remain covered by the Dutch social insurance system as long as you telework full-time from the other Member State, and you do this for a period of less than 24 months.
You can apply for an A1 certificate on the page ‘International posting’.
You are employed in the Netherlands but you do part of your work by teleworking from the country where you live
If you work in the Netherlands, but you live in another EU /EEA Member State or in Switzerland, and you work or telework for at least 25% of your working hours from the country where you live, you will probably be insured in that country according to the European rules determining the applicable legislation.
Exception: the Framework Agreement
A large number of EU and EEA Member States and Switzerland have agreed on special arrangements for people who telework for less than 50% of their total working hours in the country where they live. These arrangements are laid down in the Framework Agreement, which allows for exceptions to the normal rules determining the applicable legislation, providing certain conditions are met.