Commuters, also known as cross-border workers, are employees who live in one country and regularly travel to another for work. These individuals typically cross national borders on a daily or weekly basis to reach their workplace.

Cross-border work challenges

This type or workers often face tax and social security issues and may be subject to taxation in both their country of residence and the country where they work, leading to potential complexities in managing tax obligations and financial planning if they don’t work fully compliantly. Regarding social security matters, sometimes assessing where the talent is liable to pay social security contributions may be blurry specially when remote work enters in the scene and the talent starts to work from their residence state more often.