The pandemic period has influenced the popularisation of remote working. This form of work provision can encourage employees to combine employment with travel to other countries. However, there are risks associated with remote working from abroad for both the employee and their employer.

These include:

• the provision of work from the territory of another country in contravention of the immigration laws of that country, resulting in sanctions against the employee or the employer
• the necessity to ensure employment conditions for the employee in accordance with the law of the country from which the remote work is carried out, which results from the legislation of that country enforcing its application
• the worker's affiliation to the social security system of the country of current residence
• acquisition of tax residence in the country of actual residence, and consequently, a change in the rules for advance payments of income tax

The risks associated with working remotely from abroad cannot be eliminated. However, they can be limited. A recommended solution is to introduce regulations for remote work, including the rules of working from abroad applicable at the company.
 

Article available in the new HR magazine on High-Heels magazine.