An A1 certificate verifies the country where an employee pays social security contributions when working temporarily in another European nation.
In the European Union (EU), citizens can freely move among EU member states to live and work. However, when visiting another European country for business purposes, EU citizens must prove where they pay social security. Employers use an A1 certificate to verify this information so they don’t get into legal trouble, as, under EU policy, a person can only pay social security to one country.
The A1 certificate safeguards professionals against wage and social dumping for short-term cross-border work assignments. Without this document, workers become subject to the social security laws of their host country, potentially leading to administrative complications and unnecessary financial burdens.
A key advantage of the A1 certificate is that it simplifies compliance processes with tax authorities across different countries. The document helps ensure proper documentation for potential tax savings and deductions that might otherwise be denied. Let’s examine when an A1 certificate is required, how long it lasts, and how to get one.
When is an A1 certificate required?
An A1 certificate is necessary when employees or self-employed individuals conduct business activities in any EU member state, Switzerland, or a European Economic Area (EEA) country other than their home nation. The requirement applies regardless of the duration of the stay or assignment.
Business travelers must obtain this certificate even for short trips, such as attending conferences, meeting clients, or participating in training sessions. The document remains mandatory whether the work arrangement involves a brief visit or an extended temporary assignment.
Remote workers operating from another European country must also secure an A1 certificate to establish their social security contribution status. This requirement applies to all professional activities, including consulting, project work, and temporary relocations.
For self-employed professionals, the certificate validates their social security status and prevents potential complications with local authorities. The documentation process helps maintain compliance while preserving access to home country benefits when working remotely from another country.
Where is an A1 certificate valid?
An A1 certificate is valid in the EU, EEA, and Switzerland. The EEA includes all EU member states, plus Lichtenstein, Norway, and Iceland.
The EU member states are:
- Austria
- Belgium
- Bulgaria
- Croatia
- Republic of Cyprus
- Czechia
- Denmark
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Ireland
- Italy
- Latvia
- Lithuania
- Luxembourg
- Malta
- Netherlands
- Poland
- Portugal
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
The certificate’s validity also extends to several non-EU states that have been integrated into the European single market, including:
- Akrotiri and Dhekelia
- Georgia
- Moldova
- Northern Ireland
- Turkey
- Ukraine
Keep in mind the list of countries that use A1 certificates may change as treaties and policies evolve.
Related read: Complete Guide to Payroll Tax
Is an A1 certificate mandatory?
Yes, an A1 certificate is a requirement in all EU member states, EEA countries, and Switzerland. The form is available in each country’s official language to facilitate compliance across borders. Without this documentation, workers risk substantial penalties and may face difficulties proving their social security status.
Recent regulatory changes have strengthened enforcement measures, with many countries implementing strict controls and workplace inspections. Noncompliance penalties can include significant fines, retroactive social security payments, and potential business restrictions in the host country.
How long is an A1 certificate valid?
An A1 certificate is valid for a maximum period of 24 months and generally covers the specific duration of the professional stay abroad. For employees who work frequently in multiple European countries, a simplified one-year certificate can be obtained if they work abroad at least one day per month or five days per quarter.
Extensions are possible in certain situations. After the initial two-year period, employees can request an extension of up to three additional years through negotiations between their home country and host country authorities. Without a valid certificate or extension, employees must either obtain a new A1 certificate or transition to paying social security contributions in their host country.
How to apply for A1 certification
The employer typically applies for A1 certification on behalf of the employee. Organizations request an A1 form from their employee’s home country and use it to inform both the home country and destination country about social security payments.
The application process varies by country but generally requires detailed information about the assignment, including its duration, nature of work, and the employee’s role. Social security institutions usually process applications within 5-10 working days, though processing times can extend to several weeks during peak periods. For urgent cases, some countries offer expedited processing options.
How to apply for A1 certification
The employer typically applies for A1 certification on behalf of the employee. Employers request an A1 form from their employees’ home countries and use it to inform both home and destination countries about their social security payments.
Most countries that require A1 certificates have online applications. The questionnaire typically revolves around the person’s personal information, the reason for visiting their destination country, and the intended length of stay.
Ensure global employees remain compliant
An A1 certificate is necessary for global employees conducting business across European borders. And it’s up to the employer to secure the certificate on behalf of the employee. An Employer of Record can step in to ensure compliance with labor laws in each country where employees do business. Contact us to see how we can help.
