An employee of a Dutch limited company living in Belgium also sometimes worked from home. The main rule for dividing the insurance obligation of employees within the EU is that an employee is insured in his country of residence. However, if the employee works exclusively in another country, he is insured in the country where he works.
At issue is whether the fact that the employee also sometimes worked from home meant that he did not work exclusively in the Netherlands. That question is before the Supreme Court. The Advocate General is of the opinion that in the specific situation of this case, the home work is so incidental that the insurance obligation remains in the country of work (the Netherlands).
The aforementioned case plays out under the old regulation that divides insurance obligations within the EU. The provisions of the new regulation in force since 1 May 2010 differ slightly in this area. The insurance obligation only arises in the country of residence when substantial work is done in the country of residence and by substantial is meant for 25% or more. Nevertheless, this case again shows that it remains important for both employers and employees to look critically at the insurance obligation in cross-border situations.