A1 certificate

The so-called A1 certificate is an important document when employees are posted to work in other EU countries. Here you can find out more about what the A1 certificate is for, who needs it, which countries it applies to and where the certificate must be applied for.

Employees are generally subject to the social security regulations of the country in which they are employed. But what is the legal situation in the case of temporary employment abroad? Are the regulations of the home country or the regulations of the country in which the employee is temporarily working applicable?

When posted within the EU, the posted employee must carry a certificate of posting - the so-called A1 certificate. This confirms to the respective social insurance institution that the employee continues to be covered by the social insurance system of their home country while working abroad.

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.

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.

A1 certificate for subcontractors from EU countries

If your company is based in an EU member state, unrestricted freedom to provide services applies. You may operate temporarily in Germany without a branch and may post employees to Germany - the A1 certificate is mandatory for every posted employee.

Foreign subcontractors from third countries

Employees from countries outside the EU or the European Economic Area can be temporarily posted to Germany. To do so, they must be properly employed in their home country and there must be a work contract agreement between Germany and their home country. A special visa called a Vander-Elst visa is usually required for entry and residence - applied for at the German diplomatic mission abroad. A work permit can then be issued.

It is not possible to employ foreign subcontractors from third countries that do not have a contract for work and labour agreement with Germany. There are currently work contract agreements with Germany in the following countries: Bosnia and Herzegovina, Macedonia, Serbia, Turkey.

What you should know: There are quotas for the use of work contracts. These are fixed maximum numbers - and they are based on the requirements of the German labour market. It is important to note that the employment agency in Stuttgart is responsible for the implementation of all intergovernmental work contract agreements.

How can employees be deployed under a contract for work and labour?

If you use a subcontractor, you will need a Contract for work in accordance with §§ 631 BGB ff. In this case, the subcontractor provides its service in the form of a trade - and this trade is assigned to it for independent execution.

It is important that the work contract is processed in a formally correct manner. Above all, bear in mind the entrepreneurial risk that a subcontractor bears. The warranty and results-related remuneration must also be mentioned. In addition, notification must also be made to the local Chamber of Skilled Crafts - this must be done in advance and can be found in Annex A of the Crafts Code. It is important for the temporary exercise of a skilled trade requiring a licence and also for a skilled trade not requiring a licence.

You must also observe the Posted Workers Act. This stipulates minimum working conditions for certain sectors for employees who are posted and who regularly employ workers in Germany. As an employer, you are obliged to keep timesheets and documents in German - this helps with the financial control of illegal employment.

What visa requirements apply?

There is a visa requirement for all employees who are not German citizens. You can apply for a Schengen visa for all signatories to the Schengen Agreement. With this visa, an employee can stay in Germany for a maximum of three months every six months during the period of validity.

Furthermore, according to the judgement of the ECJ, there is also the Vander-Elst visa. You can also use this visa to employ staff from third countries, regardless of their nationality. All you need is a valid residence permit. Please also remember to register with German customs, which is required for some activities. You do not need to worry about social security up to a posting period of 24 months - it continues to exist in the posting country for this period.

Frequently asked questions about the A1 certificate