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Cross-border employment within the EU comes with complex tax and social-security implications. One of the most important questions for internationally active employees is: which country\u2019s social-security law applies? A recent ruling by the Hoge Raad (Dutch Supreme Court), following guidance from the Court of Justice of the European Union (CJEU), provides clarity. When assessing whether work performed in a worker\u2019s country of residence is \u201csubstantial,\u201d the only relevant criteria are the percentage of time worked there and\/or wage earned there. The threshold remains strictly 25%.<\/p>\n
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The dispute involved an employee working in several EU countries. The key question was whether this individual performed a substantial part of their work in their country of residence, which determines the applicable social-security legislation.<\/p>\n
A lower court previously suggested that additional factors, such as personal situation or ties to the country, could be considered. The CJEU has now rejected that approach.<\/p>\n
According to the court, the test must be based exclusively on two objective indicators:<\/p>\n
the expected working time in the country of residence, and<\/p>\n<\/li>\n
the expected income earned in that country<\/p>\n<\/li>\n<\/ul>\n
If neither reaches 25%, the work is not substantial, meaning social-security contributions are typically due in the employer\u2019s country instead of the country of residence.<\/p>\n
As a result, the earlier judgment has been overturned and must be reassessed using this strict approach.<\/p>\n
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For cross-border workers and the companies employing them, this decision creates both certainty and structure.<\/p>\n
Employees working in multiple EU countries will fall under the social-security legislation of their country of residence only if at least 25% of their working hours or compensation is earned there. If not, they are generally insured in the employer\u2019s country.<\/p>\n
This assessment must be forward-looking over the upcoming 12-month period. Historical data may be used, but only to support the forecast.<\/p>\n
Other factors, such as family residence, reason for working abroad, or nature of the position, no longer contribute to the assessment.<\/p>\n
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With this 25% rule reaffirmed, applications for an A1-statement or Certificate of Coverage must be backed by measurable evidence. Authorities increasingly ask for documentation showing working-time distribution and remuneration allocation, especially for frequent cross-border assignments.<\/p>\n
Employers therefore need accurate planning, time-tracking, documentation, and compensation breakdowns. Employees should evaluate their expected work pattern before relocating or accepting multi-country responsibilities.<\/p>\n
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If you are navigating cross-border employment, determining which country\u2019s social-security law applies, or preparing an application for an <\/span>A1-statement or Certificate of Coverage, TACS Solutions provides guidance and compliance support for internationally mobile employees.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=”on|desktop” _builder_version=”4.27.4″ _module_preset=”default” background_color=”#3e8596″ custom_padding=”5rem|5rem|5rem|5rem|false|false” custom_padding_tablet=”5rem|5rem|5rem|5rem|false|false” custom_padding_phone=”2rem|2rem|2rem|2rem|false|false” animation_style=”fade” border_radii=”on|15px|15px|15px|15px” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” header_2_font_size=”3rem” header_2_font_size_tablet=”3rem” header_2_font_size_phone=”2rem” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6Ijg3In19@” button_text=”Contact us” button_alignment=”center” _builder_version=”4.27.4″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_color=”#3e8596″ button_bg_color=”#ffffff” custom_padding=”15px||15px||false|false” locked=”off” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>","protected":false},"excerpt":{"rendered":" Cross-border employment within the EU comes with complex tax and social-security implications. One of the most important questions for internationally active employees is: which country\u2019s social-security law applies? A recent ruling by the Hoge Raad (Dutch Supreme Court), following guidance from the Court of Justice of the European Union (CJEU), provides clarity. When assessing whether […]<\/p>","protected":false},"author":1,"featured_media":939,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/posts\/925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/comments?post=925"}],"version-history":[{"count":10,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/posts\/925\/revisions"}],"predecessor-version":[{"id":952,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/posts\/925\/revisions\/952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/media\/939"}],"wp:attachment":[{"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/media?parent=925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/categories?post=925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tacssolutions.com\/nl\/wp-json\/wp\/v2\/tags?post=925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Neem vandaag nog contact met ons op voor<\/span><\/h2>\n
advice on social security.<\/span><\/h2>\n