The guide provides companies with an overview of the modifications due to the new telework convention of 20 October 2020. It thus presents the rules to be respected by the employer in terms of labour law but it also deals with social security and taxation issues for cross-border employees who telework. This guide is not intended to illustrate the advantages and disadvantages of telework, but to guide and assist employers in this particular form of work.
This guide does not take into account the various agreements concluded with the neighbouring countries in the framework of COVID-19 on social security and taxation.
