Remote work is booming. Sitting under palm trees with your laptop, making a customer call in the mountains: In the wake of the Corona pandemic, flexible and location-independent working away from the five-day week in the office has become a matter of course in many industries - an increasing number of employees also want to do this from abroad . In order to remain attractive as employers, many companies want to enable this attractive form of home office - and would like active political support. Almost half (46 percent) are calling for better conditions for remote work from abroad from the federal government. A year ago it was 40 percent. This is the result of the Bitkom study on the labor market for IT specialists from November 2022, for which 854 companies from all sectors were surveyed.
Remote work: what needs to be taken into account?
What do companies have to consider if they want to enable work from abroad?
“Unfortunately, the legal regulations for remote work from abroad are still very complex. Bitkom is calling for less bureaucracy and more creative freedom for employers.”
Lydia Erdmann, labor law consultant at Bitkom
In the current guide “Remote Work from Abroad”, Bitkom provides companies with practical help in developing their own policy for working from abroad in a legally compliant manner. In addition to general questions about labor, tax and social security law, best practice examples are also highlighted. The following questions, among others, are clarified:
As an employer, am I obliged to offer remote work from abroad?
At least not legally (yet). However, the employer is free to create a binding basis, for example through an additional agreement in the employment contract or a voluntary company agreement.
Do I also have to observe the national labor law of the country I am traveling to?
That depends on which country the employees are in. EU member states must implement EU regulations into national law. This can influence whether, for example, the occupational health and safety regulations of the country you are traveling to must be observed - even if German law generally applies to the employment relationship.
Do I need an A1 certificate?
This document is currently crucial in HR departments. It serves as proof of social security in your home country and prevents double payment of social security contributions. And yes, this is also required for remote work from abroad, at least in other EU countries and in countries with social security agreements.
What needs to be taken into account when it comes to tax law?
Permanent establishment principle. Double taxation agreement. OECD Model Convention. Representative establishment. Behind these terms are regulations and measures that employees must take into account when working remotely from abroad - the guide explains this.
Can my employees work around the world indefinitely?
Basically yes. However, the longer you work remotely abroad, the more regulations need to be taken into account. The Bitkom guide explains whether it is advisable to only grant 30 days of remote work from other EU countries or whether the boundaries can be kept less rigid.
The complete “Remote Work from Abroad” guide is available here: For download
Source:
BITKOM
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