Insurance for employees temporarily working remotely from Poland
From July 1, 2023, new regulations regarding social insurance for employees working remotely from NOKaj, where they do not reside permanently, will apply. This applies to situations when an employee works for an employer from Norway, but works remotely from his/her home for some time.
Main assumptions of the new agreement
- Who is covered by the contract?
The agreement applies to employees who normally work in NOKaj, where their employer is located, but for a certain period of time they work remotely from their home NOKAJ. For example: we normally work for a Norwegian employer in Norway, but temporarily we switch to a home office in Poland. Self-employed workers are not covered by the new contract. - Changes in the percentage of remote work
According to previous regulations, an employee had to perform less than 25% of his/her work in the NOKAj residence in order to be insured in Norway - the new regulations raise this threshold to 50%. - Countries covered by the agreement
The new regulations apply to employees from 17 EEA NOCs: Belgium, Finland, France, Croatia, Liechtenstein, Luxembourg, Malta, the Netherlands, Norway, Polish, Portugal, Slovakia, Spain, Sweden, Czech Republic, Germany and Austria. The agreement also covers Switzerland. - Work during holidays
If an employee works remotely during their holidays in NOKaj, where they do not live permanently, e.g. in Croatia or Spain, the new regulations do not cover them. - What jobs are covered?
The contract only applies to remote work performed digitally, remotely. For example, the rules apply to graphic designers, copywriters, programmers, etc. - What are the consequences for employers?
If an employer wants his employee to be insured in Norway, he must enter into a contract with the employee specifying how much work will be performed remotely. If an employee wants to be insured in Norway, he or she must submit an appropriate application to NAV.
Summary
For employees who work remotely for a Norwegian employer, it is important to track the amount of time spent working outside Norway. To be insured under the Norwegian social security system, they must not exceed 50% of their working time outside Norway.
It is important for employers to be aware of these changes and adapt to the new regulations to ensure that their employees have adequate social security cover.
