![]() On the other hand, an employee who usually works in an EU country and independently decides to come live in France while continuing working for their original employer, should not be included in this flexibility, and should now fall under the French Social Security system. However, this flexibility only concerns specific cases: cross-border, expatriate, pluri-active, or seconded workers as defined by the EU regulation. ![]() Supported by the Social Security administration, this flexibility, which was to be applicable until 30 June 2021, has been extended until the 30 th of September, while several European countries have even decided to extend it until 31 December 2021. Nevertheless, as a provisional measure, to avoid the need to change current legislation as a result of this exceptional situation, France, along with several other Member States of the European Union, the European economic area, Switzerland, and Monaco, have agreed that this circumstance should not modify the current Social Security system for cross-border, expatriate, pluri-active, or seconded workers. The situation due to COVID crisisīased on this rule, any employee who, in the context of the COVID crisis, may have been required to work from another Member State than where they usually work, or who may be required to spend more than 25% of their working hours working from that country, should, in principle, be registered under the Social Security system of that country, unless this activity is temporary. ![]() For employees from countries outside the EU, there are bilateral treaties, with rules governing coverage under the Social Security system. As a result, an employee working in France must, in principle, be subject to the French Social Security system, with the exception of special situations such as secondment, in which an employee may, under certain conditions, remain subject to the French Social Security system while working in another country. The principle of applicability of a single system and territory under Article 11 of European Regulation 883/2004 of 29 April 2004, stipulates that any person carrying out their activity on the territory of a Member State of the European Union (EU) or who works at least 25% of the time in their country of residence is exclusively subject to the Social Security legislation of that country. The challenges around current Social Security legislation Summary of the principles Many HR managers are also dealing with new requests from people who want to relocate in a different country or who want to telework in foreign countries this summer…. With the unprecedented rise in telework prompted by the health crisis, this professional nomadism is bringing to the fore new questions regarding current legislation on labour laws, social security system, and immigration rules. This particularly concerns people who own second homes or have family abroad. Due to border closings, some employees who usually work in a country have temporarily worked outside that country. ![]()
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