In this article, you will learn how to create and manage A1 certificates for the posting of your employees.
What is the A1 certificate?
The A1 certificate, also known as the posting certificate, is the official certificate proving German social security status. It establishes that an employee working in Germany remains subject to German social security requirements while performing temporary work in another European country and does not become subject to compulsory insurance in that foreign country.
In the absence of an A1 certificate, the territorial principle generally applies: The employee would then be subject to the social security requirements of the country in which he or she works. This can result in duplicate payments or fines.
Please note:
As of January 1, 2021, electronic applications are mandatory. Paper applications are now only accepted in exceptional cases. An A1 certificate should always be requested before the start of the posting. For short-term business trips of up to seven days, retroactive applications are permitted.
For more information on assignments abroad, please see our article on the theme.
In which countries is the A1 certificate valid?
The A1 certificate is required for temporary work in the following countries:
- All EU member states: Belgium, Bulgaria, Denmark, Germany, Estonia, Finland, France, Greece, Ireland, Italy, Croatia, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Sweden, Slovakia, Slovenia, Spain, the Czech Republic, Hungary, Cyprus
- EEA countries: Iceland, Liechtenstein, and Norway
- Switzerland
- United Kingdom of Great Britain and Northern Ireland
Legal requirements for posting
In order for a posting to be recognized under Regulation (EC) No. 883/2004 and for German social security regulations to continue to apply, the following conditions must be met:
- Previous employment in Germany: The employee must have been subject to German social security regulations for at least one month prior to being posted.
- Significant business activities of the employer: The organization must normally conduct business in Germany and generate at least 25% of its revenue there. Merely performing administrative tasks is not enough.
- Continuation of the employment relationship: The employment relationship between the employer and the employee must remain in effect during the posting. These include, among other things, the authority to issue instructions, the right to compensation, and notice periods.
- Temporary assignment: The overseas assignment is limited to a maximum of 24 months. Interruptions of up to two months due to, for example, vacation, illness, or training do not count as the end of the assignment.
- No transfer ban: A posted person may not replace a person who was previously posted. (Exception: Substitute coverage during the original assignment period)
Authorities responsible for processing applications
Depending on the employee’s health insurance status, the A1 application must be submitted to different jobs:
| Status | Competent authority |
| covered by public health insurance | the employee's health insurance provider |
| with private health insurance | German Federal Pension Insurance |
| privately insured and a member of a professional pension fund | Association of Professional Pension Funds (ABV) |
| part-time workers | the applicable health insurance provider or, in the case of private insurance, the German Federal Pension Insurance Fund |
| Employment in Multiple States (GME) | German Liaison Office for Health Insurance Abroad (DVKA) |
Manage the A1 certificate in Personio Payroll
Types of A1 certificates in Personio Payroll
Using Personio Payroll, you can request the following three types of A1 certificates for your employees:
| Type | Validity period | Description |
| A1 application for secondment | max. 24 months | For temporary business activities or a work assignment in another European country. The duration must be determined before the assignment abroad begins |
| A1 Application for Employment in Multiple Countries | up to five years | Required when employees typically work in two or more European Union member states (e.g., (1 day per month or 5 days per quarter) or if people work for multiple employers in Germany and abroad. |
| A1 application for an exemption agreement | up to five years | Required if people will be working abroad for 24 months or longer and no longer meet the requirements for regular secondment. |
| A1 Application for Persons Usually Employed in Several Member States (GME) | up to five years | This is required if at least 25% of the working hours or remuneration are attributable to the country of residence and the work is regularly performed in other EU/EEA countries or Switzerland. |
Request an A1 certificate
To request an A1 certificate in Personio Payroll, follow these steps:
- Go to the Payroll > Reporting section.
- Click "New Event" to apply for an A1 certificate.
- Click "Start Application" and fill out all required fields. You can make changes to pre-filled information in the company master data or in the employee profile.
- Once you have filled in all the information, give your favorability under the employer's declaration.
- Finally, click on "Submit A1 Application."
Please note:
Employees may travel simply by presenting a certificate that they have submitted the application, even if it has not yet been approved. This document serves as a provisional receipt.
A1 Application for Employment in Multiple Countries
This involves employment under an employer based in Germany, with regular work performed in several Member States on behalf of that employer. The A1 form is required when employees regularly work in two or more Member States.
Example of use
- A truck driver is hired by a trucking company in Germany. On his trips, he travels through several European countries and still manages to deliver his cargo.
- In this case, include every European country the driver passes through in the application.
A1 Application for Exemption Agreements
An A1 application for an exemption agreement is submitted when the requirements for a standard posting are not met, but German social security law is still to apply. This is the case, for example, when the assignment exceeds 24 months.
A1 Application for Persons Usually Employed in Several Member States
Personio supports the A1 application for employees who hold multiple jobs in several countries at the same time. This refers to an employee who is hired by at least one German employer and one foreign employer.
Example of use
- The employee is employed by German employer A and usually performs this work exclusively in Germany.
- In addition, there is another employment relationship for the individual with German employer B. As part of this job, the individual usually works in Austria as well.
- In addition, there is another hiring process from the French employer C. This service is provided from Germany.
View, cancel, or correct a request
An application that has already been submitted can be canceled and, if necessary, corrected:
- Cancellation without a follow-up application: if the application is no longer necessary or the posting has not taken place
- Cancellation with a corrected follow-up application: In the event of a shortened period, incorrect information, or changed circumstances.
After submitting an A1 application, you can check its status at any time in the compliance system:
- Go to the Payroll > Compliance section.
- Select the appropriate A1 application for the employee.
- Click "View Details" to view the application and its status.
- You can use the "Cancel or Modify Application" option to correct or cancel an application that has already been submitted
Possible responses
You will generally receive a response from the relevant job office within three business days. This can be viewed in the Compliance tab:
| Status | Description |
| Approved | The A1 certificate can be accessed under Payroll > Compliance and in the employee profile. |
| Declined | The "Show Details" section displays the declined data, including the reason for decline and a detailed description. Based on this, you can correct the application and resubmit it. |
| In progress | The application has been submitted and is being edited by the appropriate office. |
FAQ
Do I need to have the A1 certificate before I travel?
As a general rule, the certificate should always be requested before beginning work abroad. According to the case law of the European Court of Justice, it is possible to submit a retroactive application for short-term business trips lasting up to 7 days. However, it is always recommended to apply in a timely manner to avoid fines and inspections abroad.
What happens if employees are checked and found not to have an A1 certificate?
Without an A1 certificate, you may be prohibited from working abroad, fined, or required to pay additional social security contributions in the foreign country.
What is the difference between a standard secondment and a GME application?
Regular posting applies to temporary work with a single employer abroad (max. 24 months). The GME application is intended for people who work for multiple employers simultaneously in Germany and abroad.
What are transit countries, and do you need an A1 certificate for them?
For countries that are merely transited through and in which no gainful employment is undertaken, a separate A1 certificate is generally not required. Exception: Truck drivers and similar occupations in which work is performed throughout the entire route: For these individuals, transit countries are also considered countries of employment.
Can I correct an A1 application that has already been submitted?
Yes. Using the cancellation feature in compliance, an A1 application that has already been submitted can be canceled and then corrected.
Where can I find submitted A1 applications and their status?
All submitted A1 applications and their actual status can be viewed under Payroll > Compliance > All Communications. By clicking "View Details," you can download the certificate and follow up on the entire application history.