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Working in another EU/EEA country or Switzerland offers exciting opportunities, but also brings important administrative requirements. One of the most essential documents is the A1 certificate. In this article, we explain the purpose of the A1 certificate, when it is needed, and how to apply for it.
What is the purpose of the A1 certificate?
The A1 certificate is a document that shows that a person is socially insured in their home country when they work in another EU/EEA country or Switzerland. The purpose of the A1 certificate is for a person who, for example, is posted to another member state to be able to show their social insurance affiliation in order to avoid paying social contributions in the country where they are temporarily working.
When is an A1 certificate needed?
Here we list the most common scenarios where an application for an A1 certificate is relevant:
1. Posting of workers
If an employee is posted to another EU/EEA country or Switzerland to work for a limited time, they must have an A1 certificate. This applies whether it is a short-term project or a longer period. The certificate shows that they continue to be insured in their home country during the posting.
2. Work in multiple countries
Employees who work in two or more countries must be able to present an A1 certificate upon request. This can include planned business trips to other member states.
The scrutiny of A1 certificates from other member states has increased, and the Swedish employer risks fines and sanctions if the document proving that the employee is socially insured cannot be presented.
3. Voluntary remote work from abroad
If a Swedish employer has employees who work remotely from another member state part-time or full-time, an A1 certificate application must be made if the employee wishes to remain in their home country's social insurance system. If no certificate exists, social contributions must be paid in the country where the employee is working remotely from.
How to obtain an A1 certificate
Applications for an A1 certificate are made to the relevant authority in each member state that handles social insurance. In Sweden, the application is made to The Swedish Social Insurance Agency (Försäkringskassan), which then decides on the matter. It is important to note that the application should be made well in advance of the overseas stay to minimize the risk that the certificate is not issued in time, as the processing time is often delayed.
Help with applying for an A1 certificate
At Azets, we can assist you in applying for A1 certificates. We have extensive knowledge of the application process and can also serve as a point of contact with Försäkringskassan.
If you have any questions or concerns or would like support with your employees who plan to work abroad, feel free to contact us.
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