On Saturday 19 October, Maison du Luxembourg organised a conference in Thionville on remote working for border workers employed in Luxembourg — an opportunity for those affected to remember that they must, unlike residents, consider a variety of factors before choosing to opt for so-called "telework".
If teleworking allows employees more flexibility - frontier workers or not - it shouldn't be regarded as a right free from responsibilities. Julien Dauer, legal expert at Frontaliers Grand Est, reminded attendees that that this is still "working time", with all the imperatives, constraints and rules that are associated with it. While working remotely makes it easier to reconcile both private and professional lives, as well as avoid the pain of commuting, it's not just about a one off caused by bad traffic, he continued. Cross-border workers especially need to remember that there can be not only professional, but also tax and social consequences to working from home.
Before starting any negotiations with the employer, the association recommends clearly defining your own needs first. Why do you need to work out of office? How often would you like to do so? What are the hours your manager can reach you? Will you be leaving for small errands such as picking up your children from school? How will you organise your timetable with the rest of the team? The list goes on. Despite remote working influencing company habits and practices, it shouldn't be considered a selfish request, warned the lawyer, further emphasising the importance of a contract amendment as a means to formalise and regulate the changes. Teleworking should also not be seen as a last minute back-up plan in case of traffic jams or train cancellations, and instead should be planned and negotiated in advance. Once this is taken care of, elaborates Dauer, a timetable should be kept to keep track of activity.
To avoid any uncomfortable meetings or deterioration of working relationship with superiors, Julien Dauer recommends really taking the time to reflect on what it would mean to start working remotely, and furthermore, only broaching the topic once you've put the research in. The issue of tardiness, the stress of commuting, and the positives of a quiet working environment can all be good reasons in favour of teleworking, says Dauer, but it still doesn't suit everyone and sometimes companies have good reason to deny it. In that case, the refusal shouldn't necessarily be seen as a punishment, he adds. It might be a matter of data security: can sensitive data be safely processed at home? There is, according to Dauer, a lot to consider on the matter.
From 1 January 2020 onward, Luxembourg and France will apply, through the double taxation treaty, a teleworking allowance of 29 days a year to employees who carry out part of their professional activity in France. Belgium and Germany already have similar agreements, with 24 and 19 days respectively.
Thus, the French will soon be able to work on their side of the border while remaining taxed in Luxembourg. For their part, employees can be assured they won't have to pay taxes in their country of residence (where teleworking is done more frequently). Luxembourgish employers, in turn, avoid having to recalculate the taxes made at source, which should then be exempted of hours worked, before the tax authorities of the country in question come to claim their due.
Another important element to take into account as a cross-border worker: the rule of 25%. This determines when the worker no longer contributes to the country where he or he works. If a cross-border worker makes more than 25% of his yearly professional activity in his country of residence, all of his salary passes through the social security system that country. Julien Dauer explains that for French residents this would require Luxembourgish companies to then register in France in order to pay employer contributions, which would obviously be more effort for them.
Exceeding this threshold would also impact the employee's contributions, which could then lose him certain benefits. If you imagine a cross-border worker who works remotely and passes through the French system while at the same time receiving an allowance from Luxembourg for his children, the Luxembourgish authorities could then terminate these payments and claim a reimbursement for money paid, warns Dauer. However, whatever happens now, Dauer predicts that requests for teleworking will increase in Luxembourg, which means that it's in the interest of both employers and employees to find out more about it and learn how to better address it.
