European Union: Agreement on Exception to Existing Social Security Rules for Cross-border Teleworking
January 8, 2024
Update - January 8, 2024: Effective January 1, 2024, Italy joined the framework agreement (having signed the agreement on December 28, 2023). This news will be of particular significance to the approximately 800,000 Italian residents who work for Swiss-based employers, and who periodically work remotely in Italy.
Original - July 23, 2023: A framework agreement (FA) establishing a further exception to the “pay (social security) where you work” principle for cross-border remote workers in Europe came into force on July 1, 2023. Under the FA, employees who work for an employer in one FA signatory country but who reside and partially telework in another FA signatory country can remain affiliated with the social security system of their employer’s country provided that they spend less than 50% of their total working time in their country of residence. The agreement – which only affects signatories - has already been signed by 18 European countries, including, among others, Austria, Belgium, France, Luxembourg, Germany, the Netherlands, Spain and Switzerland. Notable exceptions include Italy and Denmark (which have yet to announce their positions) and the United Kingdom (which has formally announced that it will not sign the FA). Eligible individuals will have to formally apply for the exception as it will not be applied automatically; however, when the conditions are fulfilled (and, for example, employer and employee agree) approval of the A1 form should be granted without delay once the application management systems are ready.
This alert is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].
Explore more at Fragomen
Media mentions
Senior Associate Oliver L. Ashworth and Director David Iannella discuss recent US immigration and visa changes and what German businesses and travelers should know.
Media mentions
Senior Manager Louise Senior highlights how UK hospitality employers face heightened risk as visa sponsors and why it is important for them to understand their responsibilities to avoid penalties.
Fragomen news
Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.
Blog post
Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.
Media mentions
Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.
Fragomen news
Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.
Blog post
This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.
Awards
Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.
Awards
Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.
Media mentions
Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.
Blog post
Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.
Fragomen news
Media mentions
Senior Associate Oliver L. Ashworth and Director David Iannella discuss recent US immigration and visa changes and what German businesses and travelers should know.
Media mentions
Senior Manager Louise Senior highlights how UK hospitality employers face heightened risk as visa sponsors and why it is important for them to understand their responsibilities to avoid penalties.
Fragomen news
Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.
Blog post
Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.
Media mentions
Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.
Fragomen news
Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.
Blog post
This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.
Awards
Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.
Awards
Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.
Media mentions
Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.
Blog post
Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.
Fragomen news