Skip to content Why they matter and how companies can protect employees from double social security contributions
As international mobility continues to expand, Italian companies are increasingly sending employees abroad for temporary assignments, business projects, secondments, and short-term postings outside the European Union.
One of the most overlooked, yet strategically important, aspects of international assignments is social security compliance.
When an employee works abroad, the general principle applied internationally is the “territoriality principle”: social security contributions are generally due in the country where the work activity is physically performed.
Without proper planning, this may expose both employers and employees to:
- double social security contributions;
- increased assignment costs;
- payroll and compliance risks;
- loss of continuity in Italian social security coverage;
- administrative disputes with local authorities.
For this reason, obtaining a Social Security Coverage Certificate (Certificate of Coverage / Certificate of Detachment) is often essential for assignments outside the EU. It is indeed possible to obtain a document equivalent to the A1 Certificate for non-EU countries with which Italy has entered into bilateral social security agreements.
Under bilateral social security agreements signed by Italy with several non-EU countries, Italian employees temporarily working abroad may continue to remain subject to the Italian social security system for the duration of their assignment.
In these cases, a certificate issued by the Italian authorities confirms that Italian social security legislation continues to apply, potentially exempting both the employee and the employer from mandatory contributions in the host country.
Why obtaining the certificate is important
A Social Security Coverage Certificate provides significant operational, compliance, and financial advantages. In particular, it helps companies:
- avoid double social security contributions;
- preserve employees’ contribution continuity in Italy;
- reduce international assignment costs;
- demonstrate compliance during labor or tax inspections;
- protect employees’ pension and social security rights.
For multinational companies managing international mobility programs, this certificate represents a key compliance and cost-control tool.
Countries where a Certificate of Coverage / Detachment can be obtained
Detached worker certificates can generally be requested for countries where the bilateral agreement specifically regulates temporary postings (“distacco”). These include:
- Argentina
- Australia
- Brazil
- Canada and Québec
- Israel
- Monaco
- San Marino
- Tunisia
- United States
- Uruguay
- Venezuela
- Cape Verde
- Former Yugoslav states (Bosnia and Herzegovina, Kosovo, North Macedonia, Montenegro, Serbia and Vojvodina) covered by the agreements
- Republic of Korea
- Turkey
The scope of coverage, assignment duration, extension possibilities, and applicable social security branches vary depending on the relevant bilateral agreement.
Why companies should manage the process proactively
Many employers underestimate both the timing and complexity involved in obtaining these certificates. Applications often require:
- detailed assignment documentation;
- verification of eligibility under the applicable bilateral treaty;
- coordination with Italian authorities and foreign stakeholders;
- monitoring of assignment duration, renewals, and extensions.
Failing to secure the certificate before the employee begins working abroad may result in retroactive contribution liabilities, increased assignment costs, and compliance exposure.
A proactive approach is therefore essential to ensure both regulatory compliance and cost optimization.
How we manage the process through AtlasPosting
We manage the entire Social Security Coverage Certificate process through Atlasposting, our dedicated global mobility management platform designed to simplify and centralize international assignment compliance.
Atlas Posting enables companies to streamline every phase of the posting process while maintaining full visibility and control over international assignments.
Through the platform, clients can:
- manage social security coverage certificate requests in a centralized way;
- monitor assignment timelines and detached worker eligibility;
- securely store and track assignment documentation;
- receive alerts for expirations, renewals, and extension deadlines;
- reduce administrative burdens and manual follow-ups;
By combining technology with our advisory expertise, we help companies transform international assignment management into a more efficient, compliant, and scalable process.
With Atlas Posting, companies benefit not only from expert support in obtaining Social Security Coverage Certificates, but also from a comprehensive solution designed to support the full lifecycle of international mobility.
How we support global mobility compliance
As a global mobility consultancy firm, we support companies throughout the entire process of obtaining Social Security Coverage Certificates for employees assigned outside the EU.
Our services include:
- assessment of treaty applicability;
- verification of detached worker eligibility;
- management of certificate applications with the competent authorities;
- support with assignment structuring and compliance;
- coordination with payroll, HR, and immigration providers;
- monitoring of deadlines, renewals, and extensions.
As international assignments become increasingly complex, proactive social security planning is no longer optional, it is a critical component of effective global mobility risk management.
For companies sending employees abroad, securing the appropriate Social Security Coverage Certificate means protecting both the business and the employee while optimizing international assignment costs and ensuring compliance across jurisdictions.
For further information or tailored support, please contact Studio A&P for dedicated advice on global mobility and social security compliance.