With the release of Circular No. 136 of December 23rd, 2022, the Italian Social Security Institution (INPS) announced the release of new modalities for the submission of applications for the A1 portable document, introducing the telematic submission of applications for the release of the certificate of applicable legislation submitted by the worker.
The A1 Certificate
Regulation (EC) No. 883/2004 and its implementing Regulation (EC) No. 987/2009 constitute the EU legislation on the coordination of the social security systems of the Member States. Based on the above-mentioned EU regulations, a person can only be subject to the legislation of one country at a time.
In this regard, the A1 Certificate is issued to certify the social security legislation applicable to the worker, in cases where the worker is employed in one or more States that apply EU regulations.
The A1 Certificate is issued by the country whose legislation applies and is used to certify that the posted worker is not obliged to pay social security contributions (including health insurance) to the other countries in which he is working.
The document is issued in all cases in which the conditions required by EU legislation (Article 12 and Article 13, EC Regulation 883/2004 and Article 14, EC Regulation 987/2009) for the posting of a worker are met. Article 12 of Regulation 883/2004 establishes that an employee or self-employed worker who is posted to an EU country, in the presence of all the conditions required by law, remains insured, for social security purposes, in the country of origin. For the entire period of the posting (maximum 24 months, unless a request for an extension for a longer period is granted) social security contributions must be paid in the country of origin.
Article 13 of Regulation 883/2004, on the other hand, concerns the exercise of subordinate and/or self-employed activities in two or more Member States. In this regard, it is provided that a worker may carry out an activity as an employed and/or self-employed person in two or more States of the European Union. In such cases, a single social security legislation must apply 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 in which he resides, so that it can be determined, according to the criteria laid down in EU regulations, which social security legislation is to be applied.
Procedures for requesting and issuing of A1 Certificates
As for employees, the request for the A1 Certificate must be submitted electronically by the employer or social security intermediary. The territorially competent INPS office, to which the request must be transmitted, is the one where the employer is registered.
Circular No. 86 of June 11th, 2019 had announced the launch of the telematic submission of applications for the issuance of the certificate of applicable legislation, by private employers or authorised social security intermediaries, limited to the maritime worker (art. 11(4) of Regulation (EC) No. 883/2004), to the posted employee (Art. 12(1) of Regulation (EC) No. 883/2004) and to the Agreement by way of derogation for the extension of the posting of the employee (Art. 16 of Regulation (EC) No. 883/2004).
As for the remaining cases of posting, on the other hand, the submission by registered letter or certified e-mail remained valid.
The changes introduced by INPS Circular no. 136 of 23 December 2022
In its Circular No. 136 of 23 December 2022, the National Social Security Institute “INPS” announced the release of a new application for the telematic transmission of applications for which the submission by the worker is required. The telematic transmission will cover the submission of applications for the issuance of A1 certificates for the following situations:
Self-employed person who pursues an activity in a Member State;
Self-employed person who pursues an activity in two or more Member States;
Person who normally pursues an activity as an employed person and an activity as a self-employed person in different Member States;
Civil servant who is employed and/or self-employed in several Member States;
Person who normally pursues an activity as an employed person in two or more Member States;
Flight crew and cabin crew members;
Exceptions under Art. 16 of Reg. (EC) No. 883 of 2004;
General derogation agreement;
Derogation for the extension of the posting of the self-employed worker;
Employed/self-employed worker who is subject to the legislation of the State where he works.
The new applicative will also allow employers to submit the request for A1 certificates for the posting of domestic workers. It will also enable employers in the public sector to submit the request concerning the issuance of certification for the posting of a civil servant (Art. 11(3)(b) of Reg. 883/2004).
The new applications for the release of A1 certificates for the above-mentioned cases can be submitted electronically as of 1 April 2023. The applicative can be accessed from the “INPS” institutional website, by selecting ‘Benefits and services’.
Until 31 March 2023, applications may also be submitted in paper format.
Applications may be submitted by interested parties and by all proxy-authorised persons. In the event that the application is submitted by a delegated subject, the interested citizen will still be able to consult and verify, by accessing with his or her credentials, the status of the application.