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February 13, 2024 Italy signs Framework Agreement on social security for cross border telework With effect from January 1, 2024, Italy entered into the European Multilateral Framework Agreement (MFA). The MFA determines which country’s social security legislation is applicable for employees who habitually telework cross border. The MFA enables eligible employees between Italy and other signatory States to now telework up to 49.9% of overall working time in their country of residence without creating a social security obligation for the employer in that State. Italian employers with employees teleworking in other signatory States and employers located in other signatory States employing teleworkers resident in Italy should identify and review whether the MFA applies to such employees, obtain A1 certification where appropriate, and ensure social security contribution obligations are met in the correct jurisdiction. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
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