Social security impact of COVID-19 on cross-border employees

19 juni 2020 | Door:  Barry Scheer

The social security liability within the EU is regulated in EU Directive 883/2004. This Directive applies to all nationals of the EU to whom the legislation applies or has been applicable. The EU Directive 883/2004 has exclusive effect, as a result,  the applicability of the legislation of one Member State excludes the applicability of other Member State(s).

Income from employment

According to the general rule, the legislation of the Member State where the employment activities are carried out usually applies. Due to the COVID-19 pandemic, the working pattern for cross-border employees have changed.

For cross-border employees, normally working exclusively in another Member State or working in two or more different EU Member States, working from home could result in a change of social security coverage.

The Dutch Social Security authority (SVB) announced that nothing will change for these cross-border employees in case they normally work abroad and/or are residents of the EU/EEA or Switzerland. According to our information, other EU/EEA countries announced similar measures.