EU Regulations 883 of 2004 and 987 of 2009 set out which social security law applies when you live in one country and work in another country or countries. The basic rule is that the social security legislation of the country of work applies.
Another special case is when you are posted to another country by your employer. In such a case, the country of employment may issue a certificate of posting (form A1) to the employer, whereby the social security legislation of the country of employment continues to apply. Posting is possible for a maximum period of 12 months and can be extended once.
If it is known from the beginning that the posting will last longer than 12 months, a posting certificate can be issued for a maximum period of two years. This statement is then considered an exemption.
Further information on the certificate of posting can be obtained in Germany from the “Deutschen Verbindungsstelleder Kranken- und Pflegeversicherung Ausland [German Liaison Office for Health Insurance Abroad] (DVKA)“, and in the Netherlands from the “Sociale Verzekeringsbank [Social Insurance Bank] (SVB)“.
International posting
If you are posted abroad by your employer for a limited period of time, or if you work abroad as a self-employed person for a limited period of time, it is possible to apply the social security legislation of your country of employment for a short period of time. This is called “postingâ€. To be eligible for a posting certificate as an employee, you must meet the following conditions:
- You are insured in the national social security system of your country of employment immediately before the posting;
- You are in an employment relationship with the employer who is posting you;
- Your salary continues to be paid by the employer;
- Your posting does not last longer than 12 months;
- You are not posted as a replacement for a colleague whose 12-month posting ended previously;
- Your employer carries out substantial activities in your country of employment.
To be eligible for a posting certificate as a self-employed person, you must meet the following conditions:
- You are insured in the social security system of your country of employment immediately before the posting;
- You have the nationality of an EU or EEA state or you are stateless or a refugee;
- Your posting does not last longer than 12 months;
- You carry out substantial activities in your country of employment.
If you meet the conditions, then it can be applied for by yourself (if you are self-employed) or by your employer to your health insurance fund.
Do I have to apply for an A1 certificate for every business trip?
A1 certificates for business trips to the Netherlands
Since January 2019, there is an electronic application for an A1- certificate in Germany for a posting abroad.
European regulations
For cross-border work situations within the EU, EU Regulation 883/2004 regulates which country is responsible for social security.
Aim of the A1 certificates
The A1 certificate is a proof of which country’s social security is applicable when working in an EU/EEA country.
Business trip in the border region
Since January 2019, there has been uncertainty in Germany about the issue of A1 attestations. Many employees do not know whether they have to apply for an A1 certificate in advance even for a short business trip, for example a business meeting in the Netherlands.
Short business trip
A statement by the Federal Ministry of Labour and Social Affairs (BMAS) makes it clear that it is possible to apply for an A1 certificate retrospectively for short business trips of up to 7 days if this is necessary and employees have been requested to do so.
This statement saves (public) employers in our border region a lot of bureaucracy. In practice, this means that short business trips such as work visits, meetings or guidance meetings with trainees in the neighbouring country require prior application for an A1 certificate. You can read more about this on the website of the Website der Deutsche Rentenversicherung [German Pension Insurance].
GrenzInfoPunkt service
Every situation is different. Therefore, clarify in advance whether an A1 certificate is necessary in your individual situation. Contact the GrenzInfoPunkt (GIP) in your region to discuss your situation.
Further information on the European Regulation 883/04
Information on legal provisions that apply in various cross-border situations can be found in this brochure.
Advice from the German Pension Insurance on the A1 certificate: “Is an A1 certificate required for short-term or short-term business and official trips?â€