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The Ministry of Labour, Social Affairs and Family of the Slovak Republic and the Federal Ministry for Social Affairs, Health, Care and Consumer Protection of the Republic Austria concluded Framework Agreement regarding application of Article 16 (1) of Regulation (EC) No. 883/2004 in cases of habitual cross-border telework.
Based on this Framework Agreement the employee can remain subject to the social security system of the state where the employer has his registered office or the place of business, provided that the employee carries out cross-border telework from his state of residence which does not exceed 40% of the total working time.
Telework means the work performed at places outside of the employer´s premises or business place where the same work is normally carried out and which can also be performed at other places, in particular at home, using electronic information and communication systems.
The Framework Agreement with Austria is effective from 1 June 2023.
However, please note the multilateral Framework Agreement (effective from July 1, 2023) provides more favorable conditions in case of exemptions for cross-border teleworkers – up to 50 % of the total working time instead of 40 % of the total working time.
The Framework Agreement with Austria applies on employees that:
The Framework Agreement with Austria does not apply on:
In case of any questions related to the social security, please do not hesitate to contact our specialists at .
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