In message no. 1072 of 13 March 2024, the Italian Social Security Institute (INPS) published the procedures for submitting applications for the issuing of a certificate of the legislation applicable (A1 form) to habitual cross-border teleworking following the entry into force of the European Multilateral Framework Agreement (on 1 January 2024 for Italy).
The Agreement (Art. 3) introduces the possibility of an exemption from the general rule for determining the applicable legislation in cases where the activity is carried out in two or more Member States, allowing the social security legislation of the signatory State in which the undertaking is located to be maintained, provided that the work is carried out remotely in the State of residence of the worker for less than 50% of the total working time.
‘Cross-border telework’ means an activity which can be pursued from any location and could be performed at the employer’s premises or place of business and:
- is carried out in a Member State or Member States other than the one in which the employer’s premises or the place of business are situated;
- is based on information technology to remain connected to the employer’s or business’s working environment.
The Agreement applies only to European states that have signed it. You can consult the official list of signatory states on the Belgian Social Security Institution’s website at the following link:
Applications for the certificate of applicable legislation (Portable Document A1) referred to in Article 3 of the Agreement must be submitted in the Member State to whose legislation the worker wishes to be subject. It follows that such requests should be forwarded to the competent body of the Member State in which the employer is established or domiciled.
Applications may only cover periods after the date of entry into force of the Agreement for both signatory States concerned.
It is possible to keep applying the social security legislation of the signatory State in which the company is located for a maximum period of 3 years, with the possibility of extension upon submission of a new application.
