What is the EU framework agreement on cross-border telework?
The Framework Agreement on the application of Article 16(1) of Regulation (EC) No 883/2004 in cases of habitual cross-border telework is a multilateral agreement between EU/EEA states and Switzerland. It allows certain telework arrangements to deviate from the standard statutory rule, keeping social security liability in the state of employment rather than the state of residence. It entered into force on 1 July 2023.
Without this agreement, the regular EU coordination rule applies: anyone who regularly works in two Member States is subject to social security in the state of residence under Art. 13(1)(a) Regulation (EC) 883/2004 combined with Art. 14(8) Regulation (EC) 987/2009, once telework there reaches 25% or more of total working time ("substantial activity"). For employers, that can mean an unplanned switch of social security systems, new contribution duties abroad, and extra administrative burden.
The 25/50 percent rule explained
The framework agreement creates an exception for a specific percentage band: if telework in the state of residence amounts to at least 25% but less than 50% of total working time, employer and employee can jointly request that the legislation of the state of employment (usually the employer's state) continues to apply — despite the 25% threshold that would otherwise trigger a switch. Both sides must explicitly consent.
Table: telework share and social security
| Telework share in the state of residence | Applicable social security law | Framework agreement usable? |
|---|---|---|
| below 25% | State of employment (default rule, lex loci laboris) | not needed |
| 25% to below 50% | State of residence — unless a joint request is filed: then state of employment | yes, on request |
| 50% or more | State of residence (mandatory) | no |
Requirements and scope
The framework agreement applies only to employees, not to self-employed people. Further requirements:
- Telework is carried out habitually (not just occasionally) across the border between exactly two states.
- There is only one state of employment and one state of residence — both must have signed the agreement.
- Only telework is performed in the state of residence, no other on-site activity.
- The person does not work in a third state.
The request follows the procedure under Art. 18 Regulation (EC) 987/2009. Approved agreements are valid for a maximum of three years and can be renewed on reapplication. Once approved, the competent institution issues a PD A1 certificate under Art. 19 Regulation (EC) 987/2009 confirming the applicable legislation. Requests can be backdated up to three months before filing; for requests filed by 30 June 2024, a transitional 12-month retroactive window applied.
Which states have signed?
The depository state of the framework agreement is Belgium (Art. 5 of the agreement): Belgium receives signed versions, publishes them, and informs all signatory states. As of this writing, signatories include Germany, Austria, Belgium, France, the Netherlands, Poland, Spain, Sweden, Switzerland, Norway and others (each from 1 July 2023), Italy (from 1 January 2024), Lithuania (from 1 May 2024), Ireland (from 1 June 2024) and Estonia (from 1 February 2026). The United Kingdom has explicitly stated it will not sign. Since further states can join at any time or withdraw with three months' notice, we deliberately link to Belgium's continuously updated list rather than hard-coding a "final" list here:
Current list of signatory states (Belgian FPS Social Security)
What this means for employers
Companies with employees working from home abroad or in cross-border commuter setups should track actual telework days precisely. Anyone crossing the 25% threshold in an employee's state of residence should check early whether a joint request under the framework agreement makes sense — before an unnoticed switch of social security systems occurs. Tools like premote help track working days by country automatically and flag thresholds such as the 25% and 50% marks early, so requests can be filed in time.
FAQ
Does the framework agreement apply to self-employed people?
No. It applies only to employees in an employment relationship.
What happens if telework reaches 50% or more?
The framework agreement no longer applies. The state of residence's social security law applies mandatorily under the regular EU coordination rule.
How long does an approved exception agreement last?
A maximum of three years; it can be renewed by filing a new request.
Must the request be filed jointly by employer and employee?
Yes, both sides must explicitly consent and file the request jointly.
Which document confirms the exception?
The competent institution issues a PD A1 certificate under Art. 19 Regulation (EC) 987/2009.