In our 22 June 2022 GMS Flash Alert, we highlighted the strict application of the European Union (EU) Social Security regulations by Ireland’s Department of Employment Affairs and Social Protection (DEASP) for remote workers not covered by the EU Commission “no impact” policy. Under this strict approach, the “Pay-where-you-work” provisions generally applied to cross-border remote workers, making it difficult for Irish employers to facilitate temporary cross-border remote working requests within European Economic Area (EEA) member states – the administrative burden and associated costs were often prohibitive.
Since then, DEASP has confirmed to KPMG1 that it now intends to align with the “Guidance Note on Telework” that was recently published by the EU Administrative Commission.2 This Guidance Note acknowledges that the current EU Social Security Regulations have limitations in the case of cross-border teleworkers.