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In early 2022, the EU published a guideline on interpreting the 25% threshold in the light of Hybrid Work (Telework) and advised member states to provide more flexibility to avoid triggering social security obligations in the country of residence of the employee. Some member states followed this guideline and applied a relaxation measure. Other member states didn't, which made it very difficult for employers to navigate the social security landscape of their cross-border Hybrid Workers.
This relaxation was set to end on 30 June 2023. However, now that Hybrid Work has become a lasting item on many employees' wishlists, member states are adopting a framework agreement that provides for a simplified system of the Article 16 exemption whereby the social security scheme of the country where the employer is located will apply if certain conditions are cumulatively met.
So, now the question is, what will cross-border Hybrid Work in the EU look like beyond 30 June 2023? And will there be implications for other disciplines, such as labor and tax law?
The webinar starts at 4 pm CET and consists of a 30-minute presentation followed by questions and discussions.
This is a complimentary webinar for members of the Expatise Linkedin Learning Platform.
Registration via learning@expatise.academy
Meet the lecturers
International Social Security and PWD