Important Updates
Important Updates
October 22, 2025 | United KingdomFinancial Times: Scientists Charged Too Much to Come to Work in UK, Says Royal Society
October 23, 2025 | Costa RicaCosta Rica: Processing Delays for Residence Card Issuance
October 23, 2025 | 🌐Fragomen Wins 2025 FEM EMEA “Best Partnership” EMMA for Collaboration with TBB
October 23, 2025 | United StatesGlobal Mobility Lawyer: DOL Flags Immigration Crackdown as Risk to Food Supply
October 22, 2025 | ChinaChina: Updated Online Visa Application System for U.S. Applicants Launched
October 22, 2025 | United KingdomFinancial Times: Scientists Charged Too Much to Come to Work in UK, Says Royal Society
October 23, 2025 | Costa RicaCosta Rica: Processing Delays for Residence Card Issuance
October 23, 2025 | 🌐Fragomen Wins 2025 FEM EMEA “Best Partnership” EMMA for Collaboration with TBB
October 23, 2025 | United StatesGlobal Mobility Lawyer: DOL Flags Immigration Crackdown as Risk to Food Supply
October 22, 2025 | ChinaChina: Updated Online Visa Application System for U.S. Applicants Launched
October 22, 2025 | United KingdomFinancial Times: Scientists Charged Too Much to Come to Work in UK, Says Royal Society
Subscribe
Fragomen.com home
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMediaClient Portal
Search Fragomen.com
  • Our Services
    For EmployersFor IndividualsBy IndustryCase Studies
  • Our Tech & Innovation
  • Our People
  • Our Insights
    Worldwide Immigration Trends ReportsMagellan SeriesImmigration AlertsEventsMedia MentionsFragomen NewsBlogsPodcasts & Videos
  • Spotlights
    Navigating Immigration Under the Second Trump AdministrationFragomen Consulting EuropeImmigration Matters: Your U.S. Compliance RoadmapCenter for Strategy and Applied InsightsVietnamese ImmigrationView More
  • About Us
    About FragomenOfficesResponsible Business PracticesFirm GovernanceRecognition

Our Services

  • For Employers
  • For Individuals
  • By Industry
  • Case Studies

Our Tech & Innovation

  • Our Approach

Our People

  • Overview / Directory

Our Insights

  • Worldwide Immigration Trends Reports
  • Magellan Series
  • Immigration Alerts
  • Events
  • Media Mentions
  • Fragomen News
  • Blogs
  • Podcasts & Videos

Spotlights

  • Navigating Immigration Under the Second Trump Administration
  • Fragomen Consulting Europe
  • Immigration Matters: Your U.S. Compliance Roadmap
  • Center for Strategy and Applied Insights
  • Vietnamese Immigration
  • View More

About Us

  • About Fragomen
  • Offices
  • Responsible Business Practices
  • Firm Governance
  • Recognition
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMediaClient Portal
  • Insights

Cross-Border Remote Working: New Social Security Rules Forthcoming

May 3, 2023

Countries / Territories

  • BelgiumBelgium
  • European UnionEuropean Union

Related contacts

Wim Cocquyt

Wim Cocquyt

Client Engagement Director Europe

Brussels (Benelux), Belgium

Email

[email protected]

T:+32 (0)2 250 4875

Related offices

  • Brussels (Benelux)

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Wim Cocquyt

Wim Cocquyt

Client Engagement Director Europe

Brussels (Benelux), Belgium

Email

[email protected]

T:+32 (0)2 250 4875

Related offices

  • Brussels (Benelux)

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Wim Cocquyt

Wim Cocquyt

Client Engagement Director Europe

Brussels (Benelux), Belgium

Email

[email protected]

T:+32 (0)2 250 4875

Related offices

  • Brussels (Benelux)

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

By: Wim Cocquyt

As at local country level, the work patterns of international mobile personnel have changed significantly since the COVID-19 pandemic, with many people going back to their "home" countries to continue working remotely for their foreign employers, in a presumed safer environment and more closely connected to their families.

And although re-mobilisation "back to the office" has now begun, it is generally agreed that tele-working at local levels (from home vs. from the office) is here to stay, and it is even more true for those workers that live in a different country than the country of their employer, such as cross-border and/or frontier workers.

As the country in which one works in determines where social security contributions are paid, working remotely from a different country may have an important impact on companies and workers, both from a social security cost and benefit perspective.

Current social security rules

During the pandemic, the Administrative Commission for the coordination of social security systems adopted guidance to neutralise the impact of the current social security rules (“you pay where you work” and the so-called 25%-rule), on where social contributions should be paid for cross-border tele-workers, due to the exceptional health circumstances.

Although the situation of force majeure was recognized to have ceased as of 1 July 2022, further guidance has been offered how to apply the current rules from then onwards until 30 June 2023. An Ad Hoc group of Member State representatives has been working on a new response for the increased number of cross-border teleworkers, without amending – for the time being – the current legal provisions for multi-State workers of the EU coordination regulations, that therefore would remain applicable in those Member States that do not sign the new proposed agreement.

New proposal

The Ad Hoc workgroup has drafted a model framework agreement as an exception to the current rules on the applicable social security legislation, which is now open for signature to all countries applying the EU coordination regulations (in the period April-June 2023).

The Member States that sign the agreement and will apply the new proposal commit to systematically (i.e., automatically) agree to a request to consider the Member state of the normal workplace where the employer's registered office is located as competent, provided the employee works less than 50% of total working time in his/her home country (country of residence).

From a practical perspective, the approval of such an exceptional request will be granted, when conditions are met, without delay by the home country, with consequent issuance of the A1 certificate, without having to go through a lengthy authorisation process of back and forth with the host country authorities.

On the other hand, it is important to keep in mind that this framework agreement is applicable when only two Member States are involved, i.e., for cross-border and/or frontier workers that are living and working in one country (country of residence), while they have their employer and normal workplace in another country.

The framework agreement, which currently has a validity of five years, is assumed to enter into force amongst the signatory Member States starting 1 July 2023. For the Member States that will not opt into the framework agreement, the current rules of the EU coordination regulations for multi-State workers (such as the 25%-rule) will continue to apply to cross-border teleworkers.

How can Fragomen help?

As one of the major players in the market when it comes to "Day One Compliance," specialising in corporate immigration matters and the procedures for cross-border mobile workers, as well as in posted worker and social security compliance and advisory services, Fragomen is closely following up with the competent government authorities on the approval and implementation of the mentioned framework agreement, navigating the complexity of these additional rules introduced for cross-border remote workers.

We will be pleased to advise on terms and conditions of the agreement, as well as to provide support with drafting and submitting the exceptional requests to avoid disruptions in the social security coverage of your workforce operating remotely, as soon as the agreement enters into force amongst those Member States that are signing the agreement.

Need to know more?

For any questions related to current and evolving social security requirements, please reach out to Director Wim Cocquyt at [email protected].

This blog was published on 3 May 2023, and due to the circumstances, there are frequent changes. To keep up to date with all the latest updates on global immigration, please visit our dedicated COVID-19 site, subscribe to our alerts and follow us on LinkedIn, Twitter, Facebook and Instagram.

Countries / Territories

  • BelgiumBelgium
  • European UnionEuropean Union

Related contacts

Wim Cocquyt

Wim Cocquyt

Client Engagement Director Europe

Brussels (Benelux), Belgium

Email

[email protected]

T:+32 (0)2 250 4875

Related offices

  • Brussels (Benelux)

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Wim Cocquyt

Wim Cocquyt

Client Engagement Director Europe

Brussels (Benelux), Belgium

Email

[email protected]

T:+32 (0)2 250 4875

Related offices

  • Brussels (Benelux)

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

Wim Cocquyt

Wim Cocquyt

Client Engagement Director Europe

Brussels (Benelux), Belgium

Email

[email protected]

T:+32 (0)2 250 4875

Related offices

  • Brussels (Benelux)

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Explore more at Fragomen

Awards

Fragomen Wins 2025 FEM EMEA “Best Partnership” EMMA for Collaboration with TBB

Fragomen was honoured with the “Best Partnership Between a Corporate Organization and a Service Provider” EMMA at FEM's 2025 EMEA Summit.

Learn more

Media mentions

Global Mobility Lawyer: DOL Flags Immigration Crackdown as Risk to Food Supply

Partner Rachel Beardsley highlights how H-2A visa strategies can help sustain a skilled US agricultural workforce.

Learn more

Blog post

Intra-African Mobility: Unlocking the Continent’s Promise Through Free Movement

Director Willys Mac’Olale discusses how intra-African mobility can unlock the continent’s economic and social potential by promoting free movement, fostering integration and development.

Learn more

Blog post

Costa Rica Family Relocation: Understanding Residency for Dependents

Immigration Director Adriana Martínez Garro explains the residency process in Costa Rica for families relocating with dependents, outlining key legal considerations and steps for securing status.

Learn more

Media mentions

Financial Times: Scientists Charged Too Much to Come to Work in UK, Says Royal Society

Fragomen contributed data showing how UK visa and health surcharge costs compare with other leading research nations.

Learn more

Fragomen news

Fragomen Contributes to Migration Observatory Report on Gender and Migration in the UK

Fragomen supported this report, which explores how gender shapes migration patterns, visa routes, employment and settlement in the UK.

Learn more

Blog post

Polish Citizenship Rules Under Review: What the Proposed Amendments Mean

Senior Associate Tomasz Rdzanek or Poland Immigration Strategy Director Tomasz Rogala discuss proposed changes to Poland’s citizenship law aimed at simplifying eligibility and clarifying naturalisation procedures for foreign nationals.

Learn more

Video

Oman Introduces a Golden Visa Program | #MobilityMinute

Manager David Makau discusses Oman's recent introduction of a Golden Visa program.

Learn more

Media mentions

The Stage: Actors, Dancers and Writers Set to Escape Visa Ban

Partner Louise Haycock highlights the inclusion of performing arts occupations on the temporary shortage list and what it means for international talent in the sector.

Learn more

Media mentions

Arts Professional: Creative Sector Must ‘Come Together’ to Give Artists Easier Access to Visas

Partner Louise Haycock highlights opportunities for easier access to overseas talent for the UK creative sector while guiding businesses through evolving visa rules.

Learn more

Blog post

British Citizenship for Adopted and Surrogate Children: What Families Should Know

Associate Amelia Haynes and Paralegal Clare Macmillan Bell discuss the legal considerations surrounding British citizenship for children born through adoption or surrogacy.

Learn more

Media mentions

Financial Times: Boom Time for Immigration Lawyers as US and UK Tighten Restrictions

Partner Bo Cooper provides insight on how evolving US and UK immigration policies, including recent H-1B changes, are shaping corporate mobility and compliance strategies.

Learn more

Awards

Fragomen Wins 2025 FEM EMEA “Best Partnership” EMMA for Collaboration with TBB

Fragomen was honoured with the “Best Partnership Between a Corporate Organization and a Service Provider” EMMA at FEM's 2025 EMEA Summit.

Learn more

Media mentions

Global Mobility Lawyer: DOL Flags Immigration Crackdown as Risk to Food Supply

Partner Rachel Beardsley highlights how H-2A visa strategies can help sustain a skilled US agricultural workforce.

Learn more

Blog post

Intra-African Mobility: Unlocking the Continent’s Promise Through Free Movement

Director Willys Mac’Olale discusses how intra-African mobility can unlock the continent’s economic and social potential by promoting free movement, fostering integration and development.

Learn more

Blog post

Costa Rica Family Relocation: Understanding Residency for Dependents

Immigration Director Adriana Martínez Garro explains the residency process in Costa Rica for families relocating with dependents, outlining key legal considerations and steps for securing status.

Learn more

Media mentions

Financial Times: Scientists Charged Too Much to Come to Work in UK, Says Royal Society

Fragomen contributed data showing how UK visa and health surcharge costs compare with other leading research nations.

Learn more

Fragomen news

Fragomen Contributes to Migration Observatory Report on Gender and Migration in the UK

Fragomen supported this report, which explores how gender shapes migration patterns, visa routes, employment and settlement in the UK.

Learn more

Blog post

Polish Citizenship Rules Under Review: What the Proposed Amendments Mean

Senior Associate Tomasz Rdzanek or Poland Immigration Strategy Director Tomasz Rogala discuss proposed changes to Poland’s citizenship law aimed at simplifying eligibility and clarifying naturalisation procedures for foreign nationals.

Learn more

Video

Oman Introduces a Golden Visa Program | #MobilityMinute

Manager David Makau discusses Oman's recent introduction of a Golden Visa program.

Learn more

Media mentions

The Stage: Actors, Dancers and Writers Set to Escape Visa Ban

Partner Louise Haycock highlights the inclusion of performing arts occupations on the temporary shortage list and what it means for international talent in the sector.

Learn more

Media mentions

Arts Professional: Creative Sector Must ‘Come Together’ to Give Artists Easier Access to Visas

Partner Louise Haycock highlights opportunities for easier access to overseas talent for the UK creative sector while guiding businesses through evolving visa rules.

Learn more

Blog post

British Citizenship for Adopted and Surrogate Children: What Families Should Know

Associate Amelia Haynes and Paralegal Clare Macmillan Bell discuss the legal considerations surrounding British citizenship for children born through adoption or surrogacy.

Learn more

Media mentions

Financial Times: Boom Time for Immigration Lawyers as US and UK Tighten Restrictions

Partner Bo Cooper provides insight on how evolving US and UK immigration policies, including recent H-1B changes, are shaping corporate mobility and compliance strategies.

Learn more

Stay in touch

Subscribe to receive our latest immigration alerts

Subscribe

Our firm

  • About
  • Careers
  • Firm Governance
  • Media Inquiries
  • Recognition

Information

  • Attorney Advertising
  • Legal Notices
  • Privacy Policies
  • UK Regulatory Requirements

Our firm

  • About
  • Careers
  • Firm Governance
  • Media Inquiries
  • Recognition

Information

  • Attorney Advertising
  • Legal Notices
  • Privacy Policies
  • UK Regulatory Requirements

Have a question?

Contact Us
  • LinkedIn
  • Youtube
  • Instagram
  • Facebook
  • Twitter

© 2025 Fragomen, Del Rey, Bernsen & Loewy, LLP, Fragomen Global LLP and affiliates. All Rights Reserved.

Please note that the content made available on this site is not intended for visitors / customers located in the province of Quebec, and the information provided is not applicable to the Quebec market. To access relevant information that applies to the Quebec market, please click here.