An employee who goes abroad for a few weeks or months is not necessarily seconded or expatriated. He or she is simply going on a professional mission; his or her interests remain in his or her home country.
The case of the employee who goes abroad to telework is a little different still, and his or her status will depend on the length of time he or she teleworks abroad. The Covid-19 health crisis has led to an unprecedented boom in telecommuting. Questions remain as to the applicable labor law and social security regulations.
Can an employee telework abroad?
Yes, teleworking can be carried out from abroad. However, if the employee decides to telework, he or she must notify the employer and obtain the employer’s agreement before leaving. You still have a health and safety obligation towards your employees, and must therefore ensure that the workplace is not dangerous.
Telecommuting from abroad is not without consequences, both for the employee who benefits from it and for the employer who authorizes it.
It has an impact in terms of taxation, but also in terms of social security. The teleworker may have to pay taxes and social security contributions in the host country. In the event of a work-related accident while teleworking, it will not automatically be considered as such… The employer and teleworker must therefore enter into a written agreement specifying the teleworking location and the period during which teleworking may take place.
What social security protection is there for a teleworking employee?
In terms of social protection, the principle is that employees are subject to the social security system of the country in which their activity is physically carried out. However, international social security agreements (European regulations, bilateral conventions, coordinating decrees) may make it possible to derogate from this principle.
For each employee, and depending on the country concerned, you will need to analyze which collective bargaining agreements, if any, are applicable;
The application of these agreements can sometimes prove restrictive, particularly in the case of pluriactivity. If a substantial part of the employee’s activity is carried out in his or her country of residence, the employee must necessarily be affiliated to the social security scheme of the Member State of residence;
The employer may then be required to register locally and set up a payroll there.
What kind of health insurance do I need if I telework abroad?
Unlike seconded employees, expatriates no longer benefit from the social security system in their home country. Expatriates may use the local healthcare system. However, waiting times are often long, and coverage is limited. The best solution is to take out international health insurance. Mondassur, an insurance broker for 20 years, offers a range of insurance packages to suit all budgets. You’ll be covered up to 100% for hospitalization and routine medical care, depending on the expatriation insurance plan you choose. For a telecommuting stay, it’s often worth choosing an international health insurance plan from our Goldstart range.
The case of a professional assignment abroad
During a professional assignment abroad (less than 3 months), the employer must take the necessary measures to ensure the safety and protect the physical and mental health of employees. Under the French Social Security Code, all employees on assignment abroad must be covered by social security. Any accident sustained by an employee while on assignment is considered an accident in the workplace, and is the responsibility of the company.
Secondment is characterized by :
Change of workplace
Short-term stay abroad
Social protection for employees on professional assignments abroad
Employees on professional assignments abroad remain under the employer’s responsibility. The employee is still part of the workforce of the company in his home country. His contract is executed abroad, but he continues to be remunerated by his company in his home country. The employee therefore remains affiliated to the social security system of his home country, unlike an expatriate employee. As far as social security is concerned, it’s as if they had never left.
Seconded workers are insured against all risks: old-age, sickness-maternity-disability, unemployment, death, industrial accidents and occupational diseases. At virtually the same contribution rate as under the general scheme.
Health insurance for employees traveling abroad?
As an employer, you have a responsibility to protect your employees during their business trips abroad. There’s one crucial element you must not overlook: insurance.
You have 2 options:
1) Or you choose a standard individual policy for your professional assignment. Depending on the duration of your assignment, you can take out either travel or expatriate insurance.
2) Or you choose a group contract to insure all the company’s employees globally. If you have more than a few employees abroad, we prefer a tailor-made approach and a specific relationship with a single contact among our advisors. This enables us to provide you with the best possible support and answer the questions of your employees, HR and financial managers around the world.
By taking out international health insurance, you can limit potential expenses in the event of an incident.
It covers medical expenses and prevents all risks that could incur additional costs during the assignment. As you can see, insurance is essential to the organization and success of an employee’s expatriation.
Mondassur advises you on your insurance for professional missions abroad.
Mondassur offers you professional assignment insurance policies tailored to your needs if you send your employees on assignments. Some companies offer varying levels of cover for health expenses, baggage theft or damage, mission cancellation and crisis management. They also offer coverage against the risk of kidnapping or ransom, lump-sum death benefit or, more generally, provident cover (daily allowance, disability).
Our expertise lies in understanding your needs and knowing the different offers available from insurers. This enables us to offer you the best cover at the best price, with a high level of service.
