Social Security Law Applicable to Cross-Border Teleworking. An approach to the framework agreement on cross-border teleworking in the EU, EEA and Switzerland

Abstract

New forms of work developed by information and communication technologies have revealed the insufficiency of the provisions of EU Regulation nº 883/2004 to determine the applicable Social Security legislation facing new work realities such as cross-border teleworking. Agreement on habitual cross-border teleworking increases “substantiality” of article 13.1 of the EU Regulation nº 883/2004, so that people who carry out habitual cross-border teleworking will be subject to the legislation of the State where the employer has its headquarters, provided that the cross-border teleworking carried out in the State of residence is less to 50% of the total working time.