Are you an employer based in the Netherlands and do you employ employees who (partly) work in the Netherlands, but live outside the Netherlands and therefore also (partly) work in another member state, e.g. Belgium? In short, do you employ so-called frontier workers who (tele)work from home?
If so, please note the recently concluded Framework Agreement, which affects the applicable social security system for these frontier workers.
The Minister of Social Affairs and Employment wrote a letter to the House of Representatives on this subject on 6 June. Below, we discuss the main issues from this letter.