Anyone who sends employees abroad on a temporary basis or who works across borders themselves is familiar with the procedure: before any period of work abroad, an ‘A1 certificate’ must be applied for. This confirms that the employee remains subject to German social security legislation and is not subject to compulsory social security contributions in the country where they are working. Until now, this requirement has had to be met without exception, even for short business trips. That is set to change.
The EU is reforming the coordination of social security systems
In April 2026, the European Parliament and the Council reached a provisional agreement on a revision of the EU regulations on the coordination of social security. Specifically, this concerns Regulations (EC) No 883/2004 and No 987/2009, which have not been substantially amended since they came into force in 2010. The formal decision is still pending. Following a 24-month transition period, the majority of the new provisions are expected to come into force in 2028.
Convenience for short business trips
One of the most practical changes concerns short business trips. In future, an A1 certificate will no longer be required if the work carried out abroad lasts for a maximum of three working days within a 30-day period. For companies that regularly send staff abroad for meetings, trade fairs or client visits, this represents a significant simplification. The construction industry is exempt from this relaxation, as it is subject to its own rules.
Stricter requirements for genuine postings
Anyone who posts workers abroad for extended periods will have to comply with stricter requirements in future.
- Three months’ prior insurance cover: The employee to be posted must have been covered by social security in the country of posting – in this case, Germany – for at least three months prior to the start of the posting. This results in additional planning work for new recruits who are due to be posted abroad.
- Repeated secondment to the same country: A worker may only be posted to the same country again if there is a break of more than two months between postings.
- Refund in the event of early termination: If an employee is unable to complete their secondment, another employee may take over the role. The total duration of the secondment must not exceed 24 calendar months.
Multiple employment in different countries
Workers who usually work in several EU Member States have, until now, had the applicable national law determined for an indefinite period. In future, this determination will only apply for 24 months and must then be reviewed and confirmed again. This applies, for example, to cross-border workers or those employed in long-distance transport.
What does this mean for businesses in practice?
For small and medium-sized enterprises that occasionally post staff to other European countries, the changes bring both simplifications and new obligations. The removal of the A1 requirement for short business trips significantly reduces the administrative burden. At the same time, the three-month prior insurance rule will in future require earlier staff planning for international projects.
The new regulations will initially apply only within the EU. Separate agreements are required for the European Economic Area, Switzerland and the United Kingdom. There is still time to prepare before the reform comes fully into force. Anyone who is already planning to work abroad or has questions about the correct handling of the A1 certificate should keep an eye on developments and, if in doubt, seek legal or tax advice.
Source: Haufe: Tax
This article was created with the help of AI and has been editorially reviewed.
