New framework agreements concluded with Austria and Germany in force from March 2023

17. 3. 2023

On March 1, the provisions of new framework agreements concluded between the Czech Republic and Germany and Austria, regulating the jurisdiction of the social security system, came into force.

Until now, if by agreement between an employer and an employee remote work was usually done in more than one EU Member State and the remote work in the state of residence exceeded 25 % of the total working hours, the employee was subject to the social security system in their state of residence.

From March 1, the provisions of new framework agreements, which extend the flexibility of working from home, have come into force. An employee will now be able to do 40 % of his or her work from home, i.e. in the country where he or she is resident and where the employer does not have a registered office or business premises, without there being a change to the relevant social security system.

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