Requests from businesses for exceptions to the European rules determining the applicable legislation
Starting from 1 July 2023, it could affect the social insurance position of your employees if they telework across the border . You can request an exception to the European rules determining the applicable legislation , but only if your employees meet certain conditions.
You can arrange this at 1 time for all your employees together.
- You put your employees’ details into a spreadsheet (for example an Excel file)
- Then you fill in the form
Under the terms of the Framework Agreement, exceptions to Article 13(1)(a) of the Basic Regulation (883/2004) are possible providing the following conditions are met:
- the employer is based in the Netherlands
- the employee teleworks in their country of residence for between 25% and 50% of their total working hours.
- the telework only takes place in the employee’s country of residence
- the employee works only in paid employment (not as freelancer, self-employed etc)
- the employee’s country of residence is signatory to the Framework Agreement
- no structural work activities are performed outside the Netherlands and the employee’s country of residence
- requests can be submitted as from 1 July 2023
- 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.
The first row contains the column headings.
The spreadsheet consists of the following columns:
- Surname
- First name
- Other first-name initials
- % telework in country of residence
- % work in the Netherlands
- Burgerservicenummer
- Date of birth (dd/mm/yyyy)
- Nationality
- Gender
- Employee’s address: street name
- Employee’s address: number
- Employee’s address: postcode
- Town/city
- Country
- Work situation temporary or for an indefinite period (fill in: temporary or permanent)
- Start date work situation
- End date work situation (for indefinite period: 01-01-2099)
- What benefit does the employee receive in his/her country of residence? (not mandatory: normally empty)
- From what date does the employee receive this benefit? (only fill in if there is a benefit)
Make sure that all columns are filled in and in the correct order.
Make the request
After you have filled in the spreadsheet, you can start making the request.
Please wait while information is being loaded