Employers who employ cross-border commuters who also work from their home office in a neighbouring country must apply for an A1 certificate. This is a certificate of active social security status. The application is made on the basis of the framework agreement on teleworking that came into force on 1 July 2023.
If the application is made before 1 July 2024, it can be retroactive to no later than 1 July 2023. If the application is made later, the A1 statement can take effect retroactively with a maximum of 3 months.
As the SVB in the Netherlands expects a large influx of applications by Dutch employers, it is also possible for these employers to make a so-called bulk application. They can then submit all applications for all their employees in 1 x. The bulk application can be done by filling in a spreadsheet (e.g. in an Excel file) and then completing the application form available on the SVB website.
More information can be found on the SVB website: https://www.svb.nl/nl/id/u-werkt-in-meerdere-landen/uitzondering-op-de-europese-aanwijsregels-aanvragen-voor-bedrijven
General information on the framework agreement can be found at the DVKA: https://www.dvka.de/de/arbeitgeber_arbeitnehmer/antraege_finden/telearbeit/telearbeit_1.html