European Union/ June 24, 2022
Transitional rules on social security for cross-border workers
until 31 December 2022
The EU Commission decided on 14 June 2022 that the transitional
rules due to the pandemic will be extended until 31 December
2022.
This means that cross-border workers within the EU member states
can continue to work at home until 31 December 2022 without taking
the 25% rule into account. The social security status will still
not change in these cases.
Concerning Switzerland, however, it remains the case that from 1
July 2022 at the latest, the transitional arrangements made will
expire during the pandemic. This means that after the expiry of the
transitional arrangements, the 25% rule will apply again. If in
these situations the social security obligation is not to switch
over to the country of residence, an employee may not exceed work
from home for more than 25%.
