Global Mobility – Estonia adopts the EU framework agreement for social security on cross-border telework

From the 1st February 2026, Estonia joined the EU multilateral framework agreement for social security on cross-border telework.

Employees residing in Estonia but working for an employer abroad can now work remotely from home up to 49% of the time and keep their social security coverage in the country of their employer.

This also applies to employers in Estonia with employees residing in other countries: the employee can keep their social security in Estonia if they work remotely less than 50% of the time.

Background

The Framework Agreement was adopted on 1 July 2023 and introduces a flexible solution for cross-border working arrangements. Prior to this agreement, cross-border employees could only telework up to 25% of their time under employer-country social security coverage

Where an employee lives in a different country from their employer, the employee may work remotely from their country of residence for up to 49.9% of their total working time while continuing to be covered by the employer’s social security system.

As a result, neither the employer nor the employee is required to register with or contribute to the social security system in the employee’s country of residence, provided that they obtain the A1 social security form.

What’s the A1 social security form?

The A1 form is a standardized form for social security rights created by the European Union. It proves that the employer and the employee pay social security contributions in the employer’s country while working remotely in another country.

The company can receive this form from the social security institution of the country where the employee is insured.

Limits

In order to benefit from this arrangement:

1. Both the employer’s country of registered office and the employee’s country must be signatories of the framework agreement; and
2. The work divide is carried out only between the employer’s country of residence and the employee’s country. However, small and short business trips might be tolerated under this framework. This aspect still needs to be clarified.

Find more details about the Framework Agreement in our previous post.

Impact

This update offers more flexibility for remote work arrangements for employers and employees resident in Estonia. For many companies, this means less compliance complexity and administrative burden when managing international work arrangements.

If you are unsure whether your country is a signatory to the framework agreement, need assistance to apply for the A1 social security form, or require support for similar issues, feel free to consult our Global Mobility service page and contact us via our dedicated forms.