BDO Belgium: Cross-border workers, COVID-19 and teleworking

April 2021

COVID-19 has been affecting our daily lives and disrupting our living habits for a year now. To prevent its spread, unprecedented measures have been taken all over the world such as a ban on “non-essential” travel, mandatory quarantine when returning from abroad, and of course teleworking. Many people who usually carry out (part of) their professional activities abroad are now forced to work from home with possibly major tax and social security implications on their wages. We take a look at the exceptional measures Belgium and its neighbouring countries have adopted.
 

Social security implications of teleworking

To understand how teleworking may impact the social security treatment – and in particular coverage under the social security system – of remuneration, it is necessary to briefly set out the rules applicable in this area.

When a worker carries out his or her professional activities in the territory of one or more Member States of the European Economic Area and/or in Switzerland, the applicable social security legislation is determined in accordance with European Regulation no. 883/2004 on the coordination of social security systems.