The number of cross-border workers in EU and EFTA countries increased by 0.9% between 2018 and 2019 and reached 1.89 million.The COVID-19 pandemic has drastically changed their work commitments.The introduction of teleworking to reduce the risk of infection at work and thus reduce the spread of the virus has also affected cross-border workers in the European Union.Many people who carry out (part of) their professional activities abroad, have been or are still forced to work from home, with possible major tax and social security implications on their salaries.At the same time, the current Covid-19 pandemic not only changed the volume and composition of migration between regions, but also made more visible the existing deficiencies in working conditions of cross-border workers, but also of seasonal ones.
The paper presents a brief analysis of the effects of the Covid-19 pandemic on cross-border workers in European countries, as well as a comparative analysis of aid measures for cross-border workers, but also of measures related to their social security, and those related to taxation,adopted by various European countries.