During the “Remote working” Sub-committee Meeting that took place on Thursday 30 March 2023, Luxembourg’s Finance Minister and Social Security Minister talked about a possible increase in the tolerance threshold applicable to social security contributions for cross-border workers.
Indeed, it was made clear that, as far as social security is concerned, “ Member States of the European Union will have the option to sign a multilateral framework agreement, which will come into force on 1st July 2023 ». This agreement « is designed to govern remote working at a European level and significantly increase the current tolerance threshold for social security ”.
However, this agreement will exclusively apply to remote working and not to all transnational activities carried out by non cross-border workers ”.
As far as the current situation is concerned, please refer to our newsflash of 24 November 2022 on the establishment of a 6-month transitional period which will end on 30 June 2023 regarding the impact of remote working on social security affiliation for cross-border workers.
