Social Security
Belgium | Deadline retroactive A1 requests in application of the Framework Agreement approaches
Summary
In order for the Framework Agreement for Teleworkers to apply and thus allowing a teleworker to remain subject to the social security scheme of the Member State where his employer is vested while working in the employee’s residence state, an A1-statement should be applied for in the former Member State. The deadline to apply for the A1 with retro-active effect as of 1 July 2023 is set at 30 June 2024. If not yet done, the time to take action is now.
The detail
Deadline retroactive A1 requests to apply as from the set-out of the Framework Agreement set on 30 June 2024
Short Recap
As of 1 July 2023 the Framework Agreement for Telework has come into place. Based on this agreement cross-border teleworkers within the EU can work from home up to (not including) 50% of their working time before shifting social security coverage to their home country. A great solution for companies with cross-border employees to facilitate working from home cross border and seek alignment with their domestic working from home policies.
More details on the content of the Framework Agreement and the exact conditions for Teleworkers to be able to benefit from the Framework Agreement can be found in this Newsflash, and the official list of the Member States that did opt-in to the Framework Agreement can be found here.
Procedure and approaching deadline
If the conditions are met and both employer and employee agree to apply the Framework Agreement, it is required to apply for an A1 document confirming the social security position. This A1 document should be applied for in the country where the employer is vested (and whose social security scheme will apply). Without an A1-statement on the basis of this Agreement, the normal reference rules from the EU-Regulation are applicable (25% threshold).
There are strict deadlines for these Telework A1-applications, i.e. there are certain time limits that have to be considered when retroactively applying for an A1.
● For the first 12 months (1 July 2023 – 30 June 2024), an A1 can be applied for with retroactive effect as of 1 July 2023, as long as the criteria of the Agreement are met;
● After this 12 month period (per 1 July 2024), an A1 can only be applied for retroactively in case the application is submitted within 3 months;
● In both scenario’s social security contributions must have been paid in the employer country in the period for which a retroactive A1 is applied for.
In Belgium, the application for the A1-statement should be submitted online via the social security portal, with indication that you want to avail yourself of the Framework Agreement, as well as the fact that the employee agrees hereto.
How can we help?
To make sure that you meet your compliance and contribution obligations, it is important that you apply the conditions of the Framework Agreement correctly. Vialto Partners can help you identify the employees that may fall under this Framework Agreement and how the Framework Agreement may impact their social security position, and file the necessary A1-statement applications on your behalf.
Contact us
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Bart Elias
Partner
Joke Braam
Director
Nadja De Bie
Senior Manager
Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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