A pluralism of legal sources, as well as the parallel application of these sources in respect of employment income, complicate the area of cross-border work. During the COVID-19 pandemic, new problems have arisen for these workers, which are identified and analysed in this article. The OECD has addressed some of these issues concerning taxation; however, the application of the social security system has not been discussed to date. In the concluding section of this article, further problems expected to arise in the aftermath of the pandemic are identified.