Global Mobillity

A1-checks within the EU and new software for work postings

By:
Hannes Weißmann
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All employees who work abroad must carry an A1 certificate with them due to the EU regulation (VO 883/2004 as well as VO 987/2009). This regulation applies not only to the posting of employees, but also to short business trips abroad. Therefore, an A1 certificate is required for every cross-border activity, no matter how short, and from the very first day.

The A1 document must be kept available for the duration of the stay and specifies that persons who perform an activity in another member state continue to be subject to the Social Insurance (SI) system of the “home” state. The following criteria are required for the continued applicability of the SI system of the sending country:

  • Affiliation or organizational connection of the person to the sending state.
  • Current insurance in the social security system of the sending country for at least one month prior to the assignment.
  • The work abroad must be temporary and thus for a maximum of 24 months.
  • Exercise of significant activity of the employer in the sending country
  • Prohibition of replacement, i.e. no replacement of a previously posted person by a new person with the same activity profile.
  • No implementation of triangular assignments

If the A1 document is not carried, high administrative penalties may be imposed. The Financial Police authorities of the respective countries controls the carrying of the A1 certificates. There are differences in the procedures of the controls in the respective countries. Austria and France, in particular, have very strict controls. In Austria, for example, fines of between 1,000 and 10,000 euros are imposed if the A1 form cannot be presented during a check. The construction and transport industries are subject to particularly stringent controls.

In any case, it is compulsory to carry the form in the following countries: Austria, Italy, Slovakia, Sweden, Hungary, Croatia, Poland, Belgium, Luxembourg, France, Switzerland (self-employed), Czech Republic, Netherlands, Spain, Norway, Slovenia.

The A1 form must be applied for at the competent health insurance institution before the start of the business trip or the posting.

New software for applying for A1 certificates

As of 01.04.2022, the Austrian Health Insurance Fund (ÖGK) has introduced new software for applying for A1 certificates for

  • Postings to an EU or EEA member state, Switzerland and the United Kingdom as well as
  • Applications for the issuance of a posting certificate for postings to a contracting state. Bilateral social security agreements exist with Albania, Australia, Bosnia and Herzegovina, Canada, Chile, Denmark (for third-country nationals), India, Israel, Korea, Kosovo, Moldova, Montenegro, Northern Macedonia, Philippines, Quebec, Switzerland (for third-country nationals), Serbia, Tunisia, Turkey, Uruguay, and the United States.

The software conversion of the remaining applications is scheduled to begin in 2023:

  • E2: One employment in multiple member states,
  • E3: Several employments in several member states, and
  • E4: Self-employed and employed activity(ies) in several member states.

The advantage of the new software is a significant time saving from the application to the issuance and transmission of the certificate. Ideally, this is now done within one day.