The charm of working under the tropical sun: a good idea from a legal perspective too?

An employee working from abroad sounds attractive, but legally there is a lot involved: working conditions, tax implications, data privacy in non-EU countries, and the rules surrounding secondment. As an employer, you maintain your duty of care, even if your employee is working on a sunny terrace. Below, you can read what to look out for and how to make proper agreements.

Remote working from abroad: make clear agreements

Working from abroad — for example, during a holiday — is possible, but be careful as an employer. Important points to consider:

• make clear agreements with your employees regarding expectations and obligations;
• take into account the tax implications for employees who work abroad for large parts of the year;
• You retain your duty of care for good and safe working conditions, even remotely — which is difficult to monitor abroad.

You can record agreements regarding this in a telework policy, for example, that employees must always work at a (properly equipped) desk. TODO_VERIFY: the tax and social security implications of long-term working from abroad are complex and country-dependent — have this assessed on a case-by-case basis.

Data privacy when working from a non-EU country

If your employees work from a non-EU country, the processing of personal data requires extra attention. Strict rules apply to the transfer of personal data from the Netherlands to countries outside the EU: those countries must offer an adequate level of protection. This is a complex matter; seek legal advice on this, as transfers abroad are not permitted without further ado.

In addition, many remote workers work via public Wi-Fi hotspots, which are susceptible to misuse and data theft. Make clear agreements regarding this as well, for example concerning the use of a VPN.

Posting within the EU: equal rights and conditions

Secondment is a different story. If you second an employee to another EU country, that employee enjoys the same basic employment conditions and rights as local employees, such as:

• reward;
• maximum working hours and minimum rest periods;
• health and safety at work.

Please note: secondment may not last longer than necessary for a specific task; afterwards, the employee returns to the country of origin. Also, be well informed about the rules regarding social security in the event of secondment.

Frequently Asked Questions

Is my employee allowed to work from abroad just like that?

It is possible, but there are tax, employment, and privacy implications. Make clear agreements and seek advice before you agree.

Do I retain my duty of care if my employee works abroad?

Yes. You remain responsible for safe and healthy working conditions, even when working remotely. Establish requirements in a telework policy.

What do I need to arrange regarding privacy when working outside the EU?

The transfer of personal data to countries outside the EU is only permitted under conditions (adequate level of protection). Also make agreements regarding secure internet usage, such as a VPN.

What rights does a seconded employee have?

When seconded within the EU, the same basic employment conditions apply as in the host country, such as remuneration, working hours, and safety. Take social security rules into account.

Employees who work (or want to work) abroad?

Whether it concerns secondment, safety, data privacy, social security, or tax implications: sound agreements and appropriate regulations prevent problems. We advise you and draft the necessary documents.

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