Pazó Argibay, José Manuel2026-02-182026-02-1820252677-1586https://hdl.handle.net/10347/45967New 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.engAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/TeleworkingDigital workSocial SecurityApplicable lawNigrant workersjournal articleopen access