On 5 June 2023, we informed you about the EU Framework agreement under which, from 1 July 2023, international teleworkers can remain covered for social security in the Member State where their employer is based.
The Framework agreement can only be applied if the authorities in the Member State where the employer is based have issued an A1-certificate to that effect. From 1 July 2024, the A1-certificate must be applied for within 3 months of the start of work.
Until 30 June 2024, it is possible to apply for this A1 certificate with retroactive effect to 1 July 2023, under the condition that social insurance contributions have been paid from 1 July 2023 in the Member State where the employer is based.
