Although the requirement to carry an A1 has been in place for years, since the beginning of 2019 regulations on workers in host countries have become stricter regarding A1 certificates. This has led to authorities cracking down on employees working or posting in EU and EEA countries, thus making it highly advisable to acquire an A1 and ensure compliance of regulations in order to avoid significant fines and liability for social security contributions.
What is the A1 form?
Employers and employees in the EU and EEA pay social security to their home country, and the A1 certificate verifies which social security legislation applies to the holder of the form.
Where an A1 form is needed?
An A1 certificate is needed for all EU countries, EEA countries, and Switzerland. Each country makes the form available in its official language.
Why you need it?
The certificate is needed for all employed persons who have work connections in more than once country in which an A1 is required. This is so a worker can prove their current social security contributions and will not be obligated to pay contributions in the other countries.
How to obtain the A1 form?
Employers apply and obtain an A1 on behalf of the employee from the home country social security authorities or health care provider. It is important to verify the relevant institution for obtaining the certificate as they are country specific.
An A1 should be held by the employee so they can present it to the country’s institution or authorities in which they are working.
Instances where an A1 is required
- Temporary work or posting in a country in which an A1 is required.
- Employment in more than one country in which an A1 is required.
- Because countries enforce work travel differently, it may be advised to request an A1 certificate even for business trips. Its recommended to check each country’s stance on the A1 before traveling, and if unsure, to acquire an A1 to ensure avoiding fines. (For example, employees in the UK might only need an A1 if work exceeds a few months while Germany requires an A1 if work exceeds a week)
Self-employed persons and civil servants also require an A1 for specific activity.
For information about specifics on your country’s A1 policies refer to this link