Business trips to other EU countries – not without the A1 certificate

Due to the requirements of European legislators, the so-called A1 certificate must always be carried with you on business trips to other EU countries such as Switzerland, Liechtenstein, Norway or Iceland. This certificate provides proof in the respective country of work that the employee enjoys social security protection in his home country and is therefore not obliged to pay social security contributions in the respective country of work, even though he works there temporarily during the business trip.
A1 certificate for every business trip
It should be noted that the A1 certificate is required for every business trip. This must therefore be carried with you even on short business trips that only last a few hours. The relevant regulation (Article 12 Paragraph 1 of Regulation (EC) 883/2004) only provides for a maximum duration of the posting/business trip if this does not endanger the employee's remaining in the social security system of his or her home country. On the other hand, the relevant legal basis does not specify any minimum periods that would exempt the persons concerned from the bureaucratic burden.
In short: The A1 certificate must be obtained for every business trip to the above-mentioned countries.
The regulation quoted above often leads to incomprehensible results. For example, the A1 certificate must also be applied for and carried if an employee from Lindau am Bodensee (Germany) has to attend a customer appointment in Bregenz, Austria, which is only around 20 km away.
Although the administrative effort involved in applying for the A1 certificate seems hardly justifiable in many cases, the affected parties are strongly recommended not to send employees abroad without the A1 certificate in the future. At this point, reference is made – as briefly as is necessary – to the increasingly strict controls, particularly in France and Austria.
Electronic Application
Since January 1, 2019, the A1 certificate can only be applied for electronically and will be issued within three working days in accordance with Section 106 SGB IV. Only in exceptional cases is it possible to apply for the A1 certificate in paper form - due to the transitional regulation that is still in effect until June 30, 2019. However, from July 1, 2019, only the electronic application and certification route is mandatory.
Planned abolition of the A1 certificate rejected
It will also be necessary to apply for the A1 certificate in the future. The European Commission's proposal from March 2019, which, among other things, envisaged the abolition of the A1 certificate, was recently rejected by the European Council.
Conclusion
The A1 certificate often causes considerable administrative work for the affected employers. However, this effort can be reduced in some cases. In particular, a permanent certificate can be applied for for regularly recurring foreign assignments. Whether – and if so, which – relief is possible in your case should be discussed with the responsible authority or with your legal advisor.