You may have already seen in the news that the European Union wants to scrap its A1 form – a bugbear for many companies. What does this mean in practical terms and what has changed?
Business travellers need an A1 certificate (EU directive 883/2004) to confirm that they are making social insurance contributions in their home country. Otherwise they would have to be paid in the host country. Since 2019 confirmation has to be applied for electronically from the employee’s insurance provider; from the first day of the trip and reapplied for with every new trip. While it looks like it is only a matter of time before the current procedure is shelved, the EU directive remains in place.