EU Wide: A1-form required for many business trips abroad - significant fines may apply


Employees will generally need to carry an A1 form whenever they are normally working in, or posted to, other EEA countries in order to avoid liability for social security contributions and potential fines in light of increased scrutiny by the authorities. 


In general, an employee pays social security contributions to the country they are working in. However, employees from an EEA country working in another EEA country may continue paying social security contributions in their home country and will be exempt from paying contributions in the other countries where either:

  • the work abroad is not expected to be for more than 24 months; or
  • they normally work in 2 or more EEA countries (multi-state workers)

The EEA includes all countries in the European Union (EU) and Norway, Iceland and Liechtenstein. Switzerland is not an EEA member but an agreement between Switzerland and the EU means that the same rules also apply there.

Workers can prove that they pay social security contributions in another EEA country and cannot be required to pay social security contributions in the country where they are working by presenting a Form A1 to the competent authorities.  The employer can obtain a Form A1 from the home country social security authorities which will keep the employee with the ambit of their home country social security and will absolve both the employer and employee from making any social security contributions in the host country for the period covered by the certificate.

The requirement to have a Form A1 when working in the EEA (formerly known as E1) has been in place for many years,  even in the case of short business trips to another country. Legislation and case law do currently not provide for a minimum time or differentiation between short-term business travel and fixed-term transfers with a longer  duration. In general, employers try to comply with existing legislation. However, some employers send their employees on short business trips without the A1 and, if authorities in the host Member State require presentation of a Form A1, apply for a certificate retroactively.


However, the authorities in a number of EEA countries have increased their scrutiny over the past weeks and months following the introduction of increased controls on posted workers. France and Austria in particular have tightened up the relevant regulations and increased controls in the past months. In Germany, the Federal Ministry of Labor and Social Affairs previously considered it appropriate to refrain from applying for the A1 in advance in cases where international meetings were planned at short notice or for a planned duration of up to one week, with the option to apply retrospectively for the A1. A corresponding bulletin had been provided to the employers` associations. However, due to the increased scrutiny in France and Austria the Federal Ministry of Labor and Social Affairs has taken the bulletin off their website. While we believe that in substance not every crossing of the border to a Member State qualifies as working in that Member State, the current administrative practice of many EEA countries makes it advisable  that employers apply for the A1 even in cases of very short transfers.

There are specific forms for employees who “normally work” in several Member States. This is the case, if they regularly work in another Member State for at least one day per month or for at least five days per quarter. The respective period to be viewed is the upcoming next 12 months, to the best of the employer’s and employee’s knowledge. If the work situation for the next 12 months is not certain, the past 12 months may be used.


If a Form A1 is not obtained from the home country authorities or the period covered by the Form A1 lapses, social security contributions will potentially be payable in both the home country and the host country and there can be significant fines. If an employee travels and gets caught without such certificate, he would be sent home by the authorities and a fine of could be imposed upon the employer (up to approx. EUR 10,000 per violation in some countries). It may also be necessary to repay social security contributions if authorities take the view that the employee should have been subject to the social security system of the other EU member state.

How to obtain an A1-form?

An employer can obtain a Form A1 for its employees who work abroad by applying to the relevant social security authority (see list below).

An A1 form can only be issued for those EEA countries in which the employee is “normally working”. A general form for all EEA countries Member States cannot be issued. Thus, it may be necessary to apply for an A1 for each individual business trip to a different EEA country. An A1 form will always be limited in time. If it is to be extended, a new application has to be filed.

Country A1 form issued by:
Austria Employee's health insurance institution
Belgium National Social Security Office
Bulgaria National Revenue Agency
Croatia Croatian Pension Insurance Institute (HZMO)
Cyprus Ministry of Labor, Welfare and Social Insurance
Czech Republic Czech Social Security Administration
Denmark Udbetaling Danmark
Estonia Social Insurance Board
Finland Finnish Center for Pensions
France Caisse Primaire d'Assurance Maladie
Germany GKV-Spitzenverband - Deutsche Verbindungsstelle Krankenversicheung Ausland, (DVKA) in case of multi-state workers and employee`s health insurance provider in case of Form A1
Greece IKA -ETAM Social Insurance Institute

Department for International Affairs and Entitlement Registry

Ireland International Postings, Client Eligibility Services, Department of Social Protection
Italy INPS - Istituto Nazionale Previdenza Sociale
Latvia State Social Insurance Agency (VSAA)
Lithuania State Social Insurance Fund Board, Foreign Benefits Office
Luxembourg Centre commun de la sécurité sociale
Malta Department of Social Security International Relations Unit
Netherlands SVB International Secondment
Poland Social Insurance Institution / Zakład Ubezpieczeń Społecznych
Portugal District Centre of the Institute of Social Security
Romania National House for Public Pension (NHPP) Directorate International Relations
Slovakia Social Insurance Agency
Slovenia Health Insurance Institute of Slovenia (HIIS)
Spain Tesorería General de la Seguridad Social
Sweden Social Insurance Agency / Försäkringskassan
UK International caseworker National Insurance Contributions and Employers Office HM Revenue and Customs
Iceland Tryggingastofnun ríkisins (TR) / Social Insurance Administration
Liechtenstein Liechtensteinische AHV-IV-FAK
Norway NAV Social Insurance and Contributions
Switzerland OASI compensation fund / AHV-Ausgleichskasse / Caisse de compensation AVS / Cassa di compensazione AVS



Contact Information
Adam Hartley
Partner - UK at DLA Piper
+44 20 7796 6326

© 2019 DLA Piper.  DLA Piper is a global law firm operating through various separate and distinct legal entities. For further information about these entities and DLA Piper's structure, please refer to the Legal Notices page of this website. All rights reserved. Attorney advertising.