{"id":6861,"date":"2023-07-18T13:15:04","date_gmt":"2023-07-18T13:15:04","guid":{"rendered":"https:\/\/ameliedebonhome-avocat.be\/?p=6861"},"modified":"2026-03-26T13:27:54","modified_gmt":"2026-03-26T13:27:54","slug":"teletravail-et-securite-sociale","status":"publish","type":"post","link":"https:\/\/ameliedebonhome-avocat.be\/en\/teletravail-et-securite-sociale\/","title":{"rendered":"T\u00e9l\u00e9travail et s\u00e9curit\u00e9 sociale"},"content":{"rendered":"<div class=\"wpb_text_column wpb_content_element vc_custom_1532923778255\">\n<div class=\"wpb_wrapper\">\n<p>Par principe, les travailleurs frontaliers b\u00e9n\u00e9ficient de la s\u00e9curit\u00e9 sociale de l&#8217;\u00c9tat de travail, c&#8217;est-\u00e0-dire celui o\u00f9 se situe le si\u00e8ge social de l&#8217;employeur \u00e0 condition de ne pas travailler plus de 25% du temps de travail dans leur \u00c9tat de r\u00e9sidence. La pand\u00e9mie du covid-19 a conduit \u00e0 instaurer une exception \u00e0 hauteur de 50 % du temps de travail dans l&#8217;\u00c9tat de r\u00e9sidence pour \u00e9viter un changement de s\u00e9curit\u00e9 sociale massif en raison du t\u00e9l\u00e9travail transfrontalier, mais la mesure a pris fin le 20 juin 2023. En revanche, depuis 1er juillet 2023, un accord-cadre de l&#8217;Union europ\u00e9enne permet aux \u00c9tats signataires, dont la Belgique, d&#8217;adh\u00e9rer aux r\u00e9gimes &#8220;opt-in&#8221; \u00e0 50 %, toutefois cet accord concerne uniquement l\u2019aspect s\u00e9curit\u00e9 sociale et non pas l\u2019assujettissement \u00e0 l\u2019imp\u00f4t belge ou fran\u00e7ais. En cons\u00e9quence, pour que le nouveau r\u00e9gime soit applicable, l&#8217;\u00c9tat de travail et de r\u00e9sidence doivent avoir sign\u00e9 l&#8217;accord.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Par principe, les travailleurs frontaliers b\u00e9n\u00e9ficient de la s\u00e9curit\u00e9 sociale de l&#8217;\u00c9tat de travail, c&#8217;est-\u00e0-dire celui o\u00f9 se situe le si\u00e8ge social de l&#8217;employeur \u00e0 condition de ne pas travailler plus de 25% du temps de travail dans leur \u00c9tat de r\u00e9sidence. La pand\u00e9mie du covid-19 a conduit \u00e0 instaurer une exception \u00e0 hauteur de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[],"class_list":["post-6861","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>T\u00e9l\u00e9travail et s\u00e9curit\u00e9 sociale - Avocate Debonhome<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ameliedebonhome-avocat.be\/en\/teletravail-et-securite-sociale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00e9l\u00e9travail et s\u00e9curit\u00e9 sociale - Avocate Debonhome\" \/>\n<meta property=\"og:description\" content=\"Par principe, les travailleurs frontaliers b\u00e9n\u00e9ficient de la s\u00e9curit\u00e9 sociale de l&#8217;\u00c9tat de travail, c&#8217;est-\u00e0-dire celui o\u00f9 se situe le si\u00e8ge social de l&#8217;employeur \u00e0 condition de ne pas travailler plus de 25% du temps de travail dans leur \u00c9tat de r\u00e9sidence. 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