The 183-Day Rule Is Not a Payroll Green Light Jul 23, 2026 Linda Pavan The 183-day count does not settle cross-border payroll. Employers must also check treaty conditions, the real employer, wage costs, and social security. 183-day rule 183-day rule cross-border payroll A1 declaration Dutch employers Dutch-German treaty HUMAN RESOURCES cross-border payroll hybrid work material employer social security Read more