The agreement allows the teleworker (remote worker) to be covered by the social security system of the country in which the employer is established.
The agreement makes it possible to determine, as applicable for social security purposes, the legislation of the employer's country of residence, despite carrying out a substantial part of the work in the country of the employee's residence.
The agreement also applies to employees who have an employer or employers in one Member State (other than their country of residence) and who perform part of their work in their country of residence in the form of customary cross-border teleworking (remote working) of at least 25% but less than 50% of their total working time.
Not all EU Member States have signed up to this Agreement.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.