Preshranicni prace na dalku EU predpis o socialnim zabezpeceni

Cross-border work activities (teleworking) and other developments in EU social security rules

In our previous posts, we have already reported that social security is coordinated legislatively within the EU and that European regulations lay down specific rules for determining the country of jurisdiction of the compulsory social security system (each citizen of an EU Member State is at any given time subject to a mandatory insurance scheme in one country). This affiliation is then confirmed in some cases by means of an A1 certificate issued by the competent institution in the country concerned - in the Czech Republic this is the Czech Social Security Administration (CSSA).

In the context of the coronavirus restrictions on the cross-border movement of persons, recommendations were adopted within the EU for Member States, on the basis of which the CSSA issued a declaration in March 2020 that temporary work activities performed in a Member State other than the usual country of employment does not affect the designated social security affiliation of the person concerned and the validity of the A1 certificate issued (see our previous post HERE). This temporary procedure will apply in the Czech Republic (subject to the respective conditions) until 31 December 2022.

Due to the continued increased use of working from a foreign country even after the pandemic measures have subsided, a follow-up recommendation has been adopted at EU level (via telework note AC 125/22 REV2) on the procedures for determining the country of affiliation in the case of cross-border telework. The focus of the note is on employees, but similar procedures apply to the self-employed.

The note contains a definition of cross-border telework for the purposes of applying social security regulations and outlines the options for obtaining an A1 certificate in relation to the specific telework scheme agreed between the employee and the employer (for more information, see the post published on the CSSA website HERE). In particular, the possibility to apply for an A1 form under Article 16 (i.e. an exemption) where the employee regularly carries out work from his/her country of residence in excess of 25% of working time and/or remuneration and wishes to remain covered by the insurance scheme in another Member State. Depending on whether the activity in the country of residence is at the same time carried out up to 40% (max. 2 days per week) or above this limit, the applicant is then able to invoke the flexible approach of the competent institutions on the basis of a note. However, even this request for exemption is subject to the approval of the institutions of both countries.

Neither the rules for determining the State of affiliation as such nor the procedure for requesting an A1 certificate are changed by the note. The real impact is therefore unlikely to be significant and, given the overall complexity of the rules for determining the social security affiliation, the use of the options set out in the note will always need to be considered on a case-by-case basis.

If you have any questions, please contact the authors of this article or the EY team you are working with.

Authors:

Radka Růžičková

Lucia Němečková