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A1 Certificate: definitions, relevance and application of Regulation 883/2004 on social security for posted workers

The A1 certificate is a document attesting that workers, when posted to another Member State, remain subject to the social security legislation of their country of origin.

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In the evolving landscape of international employment, the A1 Certificate plays a key role in securing the rights and benefits of posted workers in the EU. This document is a manifestation of the European Social Security Agreement, specifically regulated by Regulation 883/2004.

The A1 Certificate: definitions

The A1 certificate certifies that posted workers, whether employed or self-employed, remain subject to their home country’s social security legislation. It aims to prevent double contributions and ensures that expatriates receive their entitled social security benefits while working temporarily abroad.

One of the main objectives of the A1 Certificate is to avoid double payment of social security contributions. In the absence of this document, a worker posted abroad could be subject to the social security laws of both the home and host country, resulting in overpayments and administrative burdens.

Regulation 883/2004: the source of the A1 Certificate

Understanding the A1 certificate requires analyzing its legal framework. Regulation 883/2004 outlines the rules for determining the applicable social security legislation when a worker moves within the EU.

Regulation 883/2004 aims to ensure that persons working in different EU Member States can continue to enjoy the same social security rights and benefits as in their home Member States.

The A1 certificate is issued when the conditions for posting a worker under Community law (Articles 12 and 13 of Regulation 883/2004 and Article 14 of Regulation 987/2009) are met.

Article 12 of Regulation 883/2004

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Article 12 of Reg. 883/2004 establishes that an employee or self-employed worker posted to an EU country, when he meets all conditions required by Community law, remains insured for social security purposes in their country of origin. During the entire posting period (up to a maximum of 24 months, or longer if an extension applies), the employer must pay social security contributions in the country of origin.

Article 13 of Regulation 883/2004

Article 13 of Regulation 883/2004, on the other hand, addresses the exercise of an employed and/or self-employed activity in two or more Member States. It stipulates a worker may pursue an activity in two or more EU Member States.

In such cases, a single social security legislation applies to the worker and social security contributions must be paid in a single EU state, as if all activities were carried out in that state. For this to be possible, the worker must inform the social security institution of the country of residence, allowing it to determine which social security legislation applies according to the criteria set in Community legislation.

A1 Certificate – INPS in Italy

Italy, like the other EU Member States, plays an active role in the implementation of the A1 Certificate. When posting workers to another EU country, the A1 certificate guarantees compliance and proof of affiliation with the Italian social security system. This ensures continuity of social security coverage.

The employer or social security intermediary must submit the A1 Certificate application electronically to the INPS office with territorial competence in Italy.

The employer or self-employed worker must request the certificate through the special platform provided by the Istituto Nazionale della Previdenza Sociale – INPS. When transmitting the request, details of the assignment, including the expected duration of the posting, and the work address in the host country must be provided.

The importance of the A1 Certificate for posted workers

In addition to being a key element of compliance with posting regulations, the Model A1 is of great importance for both workers and posting companies. It ensures that workers receive their entitled social security benefits while working in a different EU Member State. At the same time, it simplifies internal administrative procedures for posting companies, reducing the complexities associated with cross-border employment.

The employer must always keep the document and make it available to the competent authority in the event of an inspection, both during and after the posting abroad.

For more information on the EU regulatory framework for the posting of workers, take a look at our guide on EU Posted Workers Directives.

The A1 Certificate Post-Brexit

Following Brexit, the A1 certificate has undergone significant developments for the United Kingdom (UK) and the European Union (EU). The UK is no longer an EU Member State, but has negotiated separate agreements with the EU and individual Member States to maintain social security coordination.

Pending the EU’s ratification of the Trade and Cooperation Agreement (TCA) with the UK, both parties have agreed to its provisional application. The TCA regulates the coordination of social security after Brexit through a special protocol – the Protocol on Social Security Coordination (PSSC) – which is valid for 15 years from the entry into force of the Agreement.

UK-based companies must continue to apply for the A1 certificate when posting workers to EU countries, thereby ensuring that their employees remain covered by the UK social security system on assignment abroad.

Similarly, EU companies posting workers to the UK should apply for Form A1 with the relevant national authorities.

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Regulatory Framework

Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004

Reference

Learn more about Posting of Workers to Europe

Have a look at our in-depth guides about Posting of Workers to EU Countries. If you don’t know where to start, you can have a first look at our introduction on Posting of Workers to Europe.

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