• Update COVID-19:
    Adjustment social security tolerances for
    international telework

Update COVID-19: Adjustment social security tolerances for  international telework

29 June 2022

On 14 June 2022, the Administrative Commission for the Coordination of National Social Security Systems introduced a transition period until 31 December 2022 to determine the applicable social security legislation for teleworkers within the EU. It concerns employees teleworking in their State of residence on behalf of their employer established in another Member State.

This transition period follows the COVID-19 ‘no impact period’ which expires on 30 June 2022. It has the same effects as the COVID-19 measures meaning that there is no change in the competent state due to teleworking of 25% or more in the state of residence. The period applies to both pre-existing and new telework activities.

No specific requirements are prescribed for the employer and employee.

It is important to note that this transitional period only applies to social security, not to the Limosa declaration obligation. This means that as of 1 July 2022, a Limosa declaration must again be made for teleworkers in Belgium who fall within the scope of the Limosa legislation.