Luxembourg's Ministry of Social Security has announced the extension of the transition period for social security affiliation for cross-border workers in relation to teleworking.
The Administrative Commission for the Coordination of Social Security Systems in the European Union (EU) has updated its guidance note on teleworking to allow for an extension of the transitional period for EU Member States.
Introduced in June 2022, this transition period provides for administrative tolerance, allowing cross-border workers to continue to work in the form of teleworking from their home, without fear of changing their social security affiliation in the event of going over the threshold provided for in European legislation.
Based on this guidance note, the transition period has been extended by six months and therefore runs until 30 June 2023.
The purpose of this extension is to offer the persons concerned a stable framework for carrying out cross-border teleworking while allowing the Administrative Commission to continue working on a lasting European solution. Discussions with neighbouring countries on a bilateral or multilateral agreement are also ongoing during this period.
The Ministry of Social Security recalled that this provision only applies to the field of social security. Tax provisions are governed by specific separate bilateral agreements.