Munca de oriunde – considerente fiscale și de securitate socială
Work from anywhere - tax and social security considerations

Summary/Abstract: During the last few months, due to the COVID-19 pandemic, we have witnessed an unprecedented transition from the traditional way of working to a working from anywhere model, including working from outside the employment country. Even though this transition can be seen as positive, if we look at it from an employee satisfaction or productivity point of view, we must not ignore that any change of the place of work may trigger certain implications and risks from the perspective of administration, tax, social security and other issues. For example, depending on the duration of activity in a country, other than the employment country, the employee and / or employer may face registration, reporting and payment obligations. Consequently, organizations must pay special attention to the policies applicable at company level in such cases, the flow of approvals, as well as the rights and obligations of the parties involved and should make sure these are aligned to the new reality.

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