Navigating Cross-Border Payroll and Social Security Compliance after the EU Court’s C-329/23 Ruling
In today’s globalised economy, businesses increasingly face the challenge of managing payroll and social security for employees working across multiple countries. The complexity of these tasks becomes apparent when workers or self-employed individuals operate in several jurisdictions, raising the question: which country’s social security system should apply? This issue took centre stage in the recent EU Court of Justice case C-329/23, which has far-reaching implications for companies dealing with cross-border payroll and social security compliance.