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On the 3rd of July, 2026, the EFTA Court clarified how a minor activity should be treated when authorities decide which country’s social security system applies to a person working across borders. In Case E-26/25 the Court held that an activity generating less than 0.5% of a person’s income creates a strong presumption that it is marginal and must be disregarded, a point that matters to any employer whose staff hold an A1 certificate across two or more European Economic Area (EEA) states.
The European Parliament has backed a revised regulation on EU social security coordination, tightening the rules on posted workers and multi-state employment. Here is what changes for employers with staff crossing borders.
On the 23rd of June, 2026, the European Parliament and the Council of the European Union reached a provisional agreement on a regulation establishing an EU-level digital declaration system for posted workers. The agreement is one of the first concrete outputs of the “One Europe, One Market” roadmap and is intended to reduce administrative burdens for businesses while improving enforcement of the EU Posted Workers Directive (Directive 96/71/EC, as amended by Directive 2018/957/EU).
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