Due to the current coronavirus epidemic and the domestic provisons implemented by each European countries, many European mobile workers are forced by the authorities of their country of residence to work from home. This raises the question of the possible unintended effects of such a directive for frontier workers or workers in a situation of multiple countries activity, regarding their registration to social security, which could switch from the social security regime of the residence country of their employer, to the one of their individual country of residence.
Indeed, for most cross-border employees or those in a multi-activity situation, this means working from home in their country of residence for the duration of the epidemic.
Normally when an employee works less than 25% in his country of residence while having an employer established in another European country than his/her country of residence, he/she is compulsorily subject to the legislation of the country where the employer has his headquarters. As a result of working remotely from their home country which may lead to working in the country of residence more than 25%, he/she should be switched to the social security regime of that country.
Deloitte France’s point of view
In our opinion homework due to the Coronavirus epidemic should not change the social security affiliation applicable in the EU/EFTA. Homework due to the Coronavirus epidemic should be considered as a “normal” work schedule organized by employers: consequently, homework imposed by employers and the resulting increased activity (higher than 25%) in individuals’ residence countries due to the epidemic, should not lead to a change in the European applicable social security regime.