A special framework agreement has been drawn up for employees who perform cross-border telework. The agreement has been signed by several Member States, including the Netherlands. Employees who telework and meet the conditions of the agreement will be allowed to telework from their country of residence for up to 50% of their total working hours without becoming insured in their country of residence.
Please note that the definition of teleworking is restrictive and working in other third countries may also lead that the 50% threshold will not be applicable but in such case the 25% threshold will be applicable. We refer to the attachment.
In the attachment (in Dutch) the Dutch Social Security Agency provides there reply on various cases.
More information:
Here you can see which countries have signed this Special framework Agreement. Cross-border telework in the EU, the EEA and Switzerland | Federal Public Service – Social Security (belgium.be)
Requesting an exception
Starting from 1 July 2023, you can request an exception via our website. First, you will need to answer a few questions to check whether you meet the conditions under the Framework Agreement. Then you can fill in the request form, print it out and send it to us.
If you meet all the conditions under the Framework Agreement, you can also send your request later. By ‘later’, we mean:
In the period from 1
As from 1 July 2024, your request can be backdated by a maximum of 3 months, but again only on condition that you paid social security contributions exclusively in the Netherlands during that period.