Information on Cross-Border Telework

In recent years, Malta experienced an increase both in individuals working remotely from Malta and those working remotely from outside Malta. This may create complexities for both employers and remote workers. In this regard the International Relations Unit in collaboration with Jobsplus drafted guidelines which provide clear and concise information to employers and employees both from a social security as well as from an employment services perspective.

In terms of Maltese national law^[1], “telework” is defined as a form of organising and, or performing work, using information technology, in the context of an employment contract or relationship, where work, which could also be performed at the employer’s premises, is carried out away from those premises on a regular basis. When telework is not limited to a single country, this is known as Cross-Border Telework.

Cross-border telework is an activity which can be pursued from any location and could be performed at the employer’s premises or place of business and;

1. is carried out in an EU Member State or Member States other than the one in which the employer’s premises or the place of business are situated and
2. is based on information technology to remain connected to the employer’s working environment as well as stakeholders/clients in order to fulfil the employee’s tasks assigned by the employer.

It is also important to point out that cross-border telework takes place in agreement between the employer and the employee, in accordance with national law.

From the 1st of July 2023, Malta became a signatory of the framework agreement on cross-border telework. This agreement provides that an employee who teleworks less than 50% of his/her working time in a member state of the agreement, for a company established in another member state of the agreement, may continue to benefit from the social security coverage of the member state where the employer is established. When the employee works for more than 50% of his/her working time in the member state of residence, he/she shall become subject to the social security scheme of that country.

 

^[1] Legal Notice 312 of 2008 Employment and Industrial Relations Act (Chapter 452 of the Laws of Malta) Telework National Standard Order, 2008