The flexible application of the EU social security subordination rules due to the restrictions related to the coronavirus should only have applied until 30 June 2022 (Free Movement Agreement and the EFTA Convention). The members of the EU Administrative Commission for the Coordination of National Social Security Systems agreed on 14 June 2022 that for telework the flexible application of the subordination rules will be extended during a transitional period until 31 December 2022.
Thus, a person (e.g. a cross-border worker) will continue to be subject to Swiss social security legislation even if he/she carries out his/her activity in the form of telework in his/her country of residence as far as the above provisions apply to him/her. The Commission’s guidance note has not yet been published.
Further adjustments to the subordination rules are being negotiated, so that there will probably be further changes from 1.1.2023.
Social security is only one of several aspects that must be taken into account when granting telework. With this very welcome decision, companies should not forget to take into account all the legal consequences of telework.
