Giving the most recent measures taken by Member States affected by the Coronavirus, practical arrangements relating to the exercise of a professional activity are disrupted.

In this context, we have contacted the competent authorities and received the confirmation that the generalized homeworking will not be taken into account for the determination of the applicable social security scheme (EU Regulation nr. 883/2004). The reference period goes from March 13, 2020 to April 5, 2020.

This position applies to both employees and self-employed persons.

From a practical perspective:

  • Secondment – The social security scheme of the country of origin remains applicable (article 12)

In case of homeworking, all secondment conditions will be fictively deemed as fulfilled.

  • Simultaneous activities (article 13)

During the reference period, homeworking will not be taken into consideration for the substantial activity condition (i.e. 25% rule).

The European authorities have not made yet any statement in this respect. However, there seems to be a consensus between Member States regarding the application of the above-explained tolerance.

We can only welcome this decision and we are grateful to the competent authorities for their prompt reaction on this matter.

If you have any questions or query, please do no hesitate to “>contact us.


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