Update: working from home; action required

Do you have employees that work at least 25% of their time from home in another country? If so, you will need to take note of the changes that will take effect on 1 July and the relevance of the new Social Security Framework Agreement. Please ensure that you apply for an A1 certificate on time. The Belgian social security authorities have an updated list of the states that have already signed the agreement. In addition, the UK has confirmed that they will not sign the framework agreement.

If a state signs after 1 July, the new agreement will enter into force as at that later date. If a state does not sign, the 25% rule in the EU social security regulation will continue to apply. Feel free to contact your KPMG designated contact for further assistance.