Telework regime from 1 July 2023

In order to best respond to the changing legal framework for teleworking, the member states of the European Union have drawn up a new framework agreement in the field of social security. This framework agreement follows the expiry of the transitional period that had been in place until June 30, 2023. The agreement facilitates cross-border teleworking by enabling the teleworker to remain subject to the social security legislation of the Member State where the employer's head office is located.

The objective of this "Payroll alert" is to summarise the tax and social security rules applicable from  1 July 2023.

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