If an employee’s place of employment and place of residence are in different EU member states, the transition to homeoffice can lead to a change in the applicable social security system.<\/p>\n
In order to standardise these cases, a Multilateral Framework Agreement on telework was introduced at EU level. In the case of habitually recurring teleworking in the country of residence, making up less than 50% of total employment, the agreement provides the employee with the option to remain covered by social security in the country of employment.<\/p>\n
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With effect from January 1st<\/sup>, 2024, Italy has now joined this Framework Agreement.<\/strong> An employee residing in Italy can therefore spend almost half of their working hours (49%) in telework from home without the social security responsibility shifting to Italy.<\/p>\n With Italy’s accession, the Multilateral Framework Agreement has now been signed by all neighbouring countries of Austria, except Hungary.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" If an employee’s place of employment and place of residence are in different EU member states, the transition to homeoffice can lead to a change in the applicable social security system. In order to standardise these cases, a Multilateral Framework Agreement on telework was introduced at EU level. In the case of habitually recurring teleworking… <\/p>\n