31 May 2023

The UK has been invited to sign up to a new framework that would allow employees and employers to maintain paying social security in the country of the employer if an employee works for less than 50% of the time in their home country.

The agreement is due to come into force on 1 July 2023 for the countries that choose to sign the agreement by that date. The 27 EU member states, Norway, Iceland and Liechtenstein have been invited to sign in addition to the UK.

This would increase the threshold from the current 25%, which could potentially make assessing employees easier and less burdensome, improve predictability and allow more flexibility. With remote work becoming more prevalent it is easy to see why such agreements are being sought.

We do not know yet who will agree to the framework. There is no indication currently as to if the UK will be signing up to the framework, keep a close watch for any updates. 

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