There are many considerations when it comes to teleworking, so in this article we have compiled a list of issues to take into account for companies, freelancers and employees who wish to start working remotely:

1. Internal organisation

• Consider whether it is possible to carry out and organise remote work and under what conditions.
• Analyse pros and cons for company and employee.
• Establish an agreement between both parties setting out the working conditions.
• Organise the means and equipment necessary for the development of the activity.
• Estimate the costs of carrying out a remote activity.

2. Organisation at tax level

• Worker: determine his/her tax residence and, if necessary, obtain a visa or residence permit.
• Company: determine its presence in the country (temporary establishment, permanent establishment, headquarters, etc.).
• Determine whether it is a temporary posting of a worker or a change of permanent location.
• Know that there is a bilateral agreement between both countries (that of the company and that of the worker).
• To know the regulations of the country where the worker is going to be and the European regulations.
• Find out whether or not there is specific legislation for remote working.
• Comply with tax obligations in the country where the activity is carried out.

3. Organisation at Social Security level

• To be aware of the existence of bilateral Social Security agreements.
• Knowledge of the regulations on occupational risk prevention.
• To know the Social Security regulations of the country where the worker is going to stay.
• To know the collective agreements applicable to the worker and their conditions.
• Find out whether or not there is specific legislation for remote work.
• If necessary, establish the appropriate measures to guarantee the worker's health care (private insurance, public health care).
• Comply with social security obligations in the country where the activity is carried out.

4. Other considerations

• It is also recommended to establish logistical arrangements. For example, when the worker must go to the company's offices, how far in advance he/she must know, who will bear the travel costs.
• It is recommended to establish protocols for the protection of information at work and to train employees in this area so that they do not put the security of information at risk.