Payroll Newsflash

Tax news and social formalities relating to teleworking for non-resident employees

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As already mentioned in our previous newsletters, we would like to remind you that for your non-resident employees, mandatory social security formalities must be completed with the authorities in the countries of residence concerned.

As of July 1st, 2023, telework and pluriactivity must be declared without delay for the employees listed below.

  • Employees who work less than 25% of their working time in their country of residence, by filling in the pluriactivity forms of the foreign countries to obtain the DLA (Decision of Applicable Legislation) and the A1 certificate of pluriactivity.
  • Employees meeting the prerequisites of the framework agreement, which among other things sets the limits for exclusive teleworking in the country of residence at between 25% and 49% of working time, must complete other formalities to obtain the A1 certificate. As a reminder, there is a transitional period up to June 30th, 2024, during which telework falling within the scope of the framework agreement can be declared retroactive to July 1st, 2023. The deadline is fast approaching, and it will soon no longer be possible to make retroactive declarations beyond 3 months.

We would like to take this opportunity to remind you that new forms have been available since April 2nd, 2024, to help you complete your social security formalities.



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