Remote Workers

Remote work is the new normal, with many companies offering this benefit to their employees. However, it can be challenging to navigate, especially when the remote work takes place in another country than that of the employer.

Where am I covered if I work remotely abroad?

When an employee or self-employed person moves abroad to work remotely, their social security is generally governed by the country where they are physically working.

This applies to all remote work conducted abroad, regardless of its duration or the employer’s or company’s home country. As a result, statutory social security contributions must be paid to the country of work in accordance with its national legislation.

However, in certain cases, a person working remotely abroad on a temporary basis may still remain covered by their home country’s social security system and health care system.

The reason for working remotely abroad—whether initiated by the employee or employer—is not the determining factor. Instead, the key considerations include the country in which the remote work is performed and its duration.

The need to obtain an A1 certificate

For remote work in an EU country, a specific certificate (the A1 certificate) must be obtained from the relevant social security institution.

This certificate ensures that the remote worker remains covered by their home country’s social security and healthcare system, and statutory social security contributions continue to be paid there.

If you have an A1 certificate when remote working in the EU, your health insurance is covered by your home country from where you left to work in another EU or EEA country.

During your stay in that other EU/EEA country, you can access necessary healthcare services with the European Health Insurance (EHIC) card.

For longer stays, you may be given another certificate (S1) that will allow you to access a fuller set of healthcare services in the country where you are remote working.

What if I cannot obtain an A1 certificate?

If you are unable to obtain the A1 certificate—for example, if your employer does not support remote work or your remote work period exceeds two years—you will need to transition to the social security and healthcare system of your host country.

In this case your employer will need to pay the social security contributions to your country of residence (the country where you work remotely).

What if I work regularly in two or more EU countries?

If you regularly work in two or more EU countries, your social security is determined according to the rules for employees working in multiple EU countries.

In this case, the key factors are your primary country of residence and the proportion of work performed in the home country and other countries.

Some EU countries have agreed that even when an employee permanently lives in another EU/EEA country than their employer, they can belong to the social security and healthcare system of the employer’s country if they perform at least 50% of their working time in that country.

This arrangement applies to those European countries that are parties to the Framework Agreement for social security affiliation of cross-border teleworkers.

Currently, 22 European countries participate in this agreement. Check the updated list here.

Last updated on 31 January 2025.