In the evolving landscape of international employment, the A1 Certificate plays a key role in documenting the social security coverage of posted workers in the EU. This document forms part of the European framework for coordinating social security systems, specifically governed by Regulation (EC) No 883/2004 and its implementing Regulation (EC) No 987/2009.
The A1 Certificate: definitions
The A1 certificate certifies which country’s social security legislation applies to a worker. In the case of posted workers, whether employed or self-employed, it confirms that they remain subject to the sending country’s social security legislation, provided that the applicable conditions are met. It helps to prevent double contributions and provides evidence of continued social security coverage while working temporarily abroad. It is also used in other cross-border situations, including work normally carried out in two or more Member States.
One of the main objectives of the A1 Certificate is to provide evidence that social security contributions are payable in only one country. In the absence of this document, a worker posted abroad may face requests for contributions in the host country and administrative difficulties in proving the applicable legislation.
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 coordinate national social security systems and protect the social security rights of persons moving within the EU. It does not harmonize national systems or guarantee identical benefits in every Member State.
The A1 certificate is issued by the competent institution to attest the applicable social security legislation, pursuant to Article 19(2) of Regulation 987/2009. Relevant situations include the posting of workers under Article 12 and activities normally carried out in two or more Member States under Article 13 of Regulation 883/2004, with further rules set out in Article 14 of Regulation 987/2009.
Article 12 of Regulation 883/2004
Article 12 of Regulation 883/2004 establishes that an employee posted to another EU Member State, or a self-employed worker temporarily pursuing a similar activity there, remains insured for social security purposes in the sending country, provided that all conditions required by EU law are met. For employees, these conditions include that the employer normally carries out its activities in the sending country and that the worker is not sent to replace another posted person.
The anticipated duration of the work must not exceed 24 months. During the posting period, social security contributions remain payable in the sending country, by the employer or self-employed worker, as applicable. Continued coverage beyond 24 months requires an agreement between the competent authorities or designated bodies under Article 16 of Regulation 883/2004.
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 normally carried out in two or more Member States. It sets out the criteria for determining which country’s social security legislation applies in such cases.
A single social security legislation applies to the worker and social security contributions must be paid in a single Member State, as if all activities were carried out in that State. The worker must inform the designated social security institution of the country of residence, allowing it to determine the applicable legislation in coordination with the institutions of the other countries concerned, following the procedure in Article 16 of Regulation 987/2009.
A1 Certificate – INPS in Italy
Italy, like the other EU Member States, plays an active role in the implementation of the A1 Certificate. When workers are posted from Italy to another EU country and the relevant conditions are met, the A1 certificate provides proof that Italian social security legislation continues to apply. It therefore documents continuity of social security coverage.
For posted employees insured with INPS, the employer must submit the A1 Certificate application electronically to the INPS office with territorial competence for the employer’s registration.
The certificate should be requested before the posting begins. When transmitting the request, details of the assignment, including its expected duration and the place of work 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 social security coordination rules, the A1 form is of great importance for both workers and posting companies. It confirms which social security legislation applies while workers are working in a different EU Member State. At the same time, it helps simplify administrative procedures for posting companies, reducing the complexities associated with cross-border employment.
The employer and worker should retain a copy of the document and be able to make it available to the competent authority in the event of an inspection during 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 legal framework governing the A1 certificate has changed for the United Kingdom (UK) and the European Union (EU). The UK is no longer an EU Member State, but agreements with the EU maintain social security coordination. The Withdrawal Agreement continues to protect persons within its scope, while situations outside that scope are generally governed by the Trade and Cooperation Agreement (TCA) and its social security provisions.
The TCA applied provisionally from 1 January 2021 and entered into force on 1 May 2021. It regulates social security coordination through a special protocol — the Protocol on Social Security Coordination (PSSC). The Protocol contains a 15-year sunset clause and provisions for negotiating a successor protocol.
UK-based companies posting workers to EU countries should apply to HMRC for a certificate of coverage, where the conditions for continued UK social security coverage are met. The certificate provides evidence that employees remain covered by the UK social security system during their assignment abroad.
Similarly, EU companies posting workers to the UK should apply for an A1 certificate with the relevant national social security institution where the conditions for continued coverage in the sending country are met.