Avoid double contributions
The A1 certificate serves as proof that the social security regulations of the country from which the employee is posted continue to apply to the employee during the posting abroad. This prevents social security contributions from having to be paid twice.
For which countries is the A1 certificate valid?
The A1 certificate is required for professional assignments abroad. within the EU and for postings to Iceland, Liechtenstein, Norway, Switzerland, Great Britain and Northern Ireland required.
EU member states are current:
Belgium, Bulgaria, Denmark, Germany, Estonia, Finland, France, Greece, Ireland, Italy, Croatia, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Austria, Poland, Portugal, Romania, Sweden, Slovakia, Slovenia, Spain, Czech Republic, Hungary, Cyprus
The duration of the stay abroad is irrelevant. Even with short business trips to other EU countries there is an obligation to carry the A1 certificate. In the case of short-term business trips abroad or short-term activities abroad of up to one week, it is generally permitted to submit the A1 certificate later. However, it is recommended that the certificate is applied for in these cases at least before the posting.
Where must the A1 certificate be applied for?
Companies in Germany that send an employee abroad must submit the A1 certificate to the Apply electronically for health insurance for the respective employee. In the case of employees with private health insurance, the application must be submitted to the relevant pension insurance fund. If the employee is also covered by an occupational pension scheme, the application must be submitted to the Arbeitsgemeinschaft berufsständischer Versorgungseinrichtungen (ABV).
A permanent certificate is issued in certain cases
A simplified regulation applies to employees who regularly in different EU countries are employed - so-called multiple gainfully employed persons. For these persons, an A1 certificate for a period of up to five years can be issued for all EU member states in which the gainful employment is usually exercised. This regulation can be used, for example, for long-distance lorry drivers who regularly travel in other EU countries.
A „habitual" activity in another EU member state is always assumed if the activity is carried out there at least one day per month or at least five days per quarter.
In Germany, such a permanent certificate must be applied for from the National Association of Statutory Health Insurance Funds (GKV-Spitzenverband). The German Liaison Centre for Health Insurance Abroad (DVKA) is responsible for such applications.
Is an A1 certificate also required for a transit country?
Whether an A1 certificate is also required for a transit country depends on whether the employee is working in the transit country or not:
Example 1: If a fitter travels from Germany via Austria to Slovakia to carry out a job there, he needs an A1 certificate for Slovakia, but not for Austria - because he is only travelling through and not working there.
Example 2: A lorry driver transports goods from Germany via France to Spain. In this case, the employee requires an A1 certificate not only for Spain, but at least also for France - because he also carries out his activity (the transport of goods) in France.
What are the consequences of failing to comply with the certification obligation?
Anyone who is unable to present an A1 certificate during an inspection runs the risk of being penalised in the respective country. no access is granted to the company premises, construction site, etc.. In addition, failure to carry the A1 certificate may result in a fine is imposed.
| Situation | Consequence |
|---|---|
| A1 certificate missing during inspection | No access to company premises or construction site |
| Infringement of the obligation to carry | Possible fine |
| Double social security obligation without A1 | Back payments in both countries |
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