responsibility finder
Schleswig-Holstein

Applying for an A1 certificate for an employee who is posted to an EU/EEA member state or Switzerland

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Are you sending staff abroad temporarily? You can apply for an A1 certificate for your employees to prove that German social security law continues to apply.

If you, as an employer based in Germany, temporarily post employees of your company to another EU member state, to a contracting state of the Agreement on the European Economic Area (EEA) or to Switzerland or the United Kingdom, German social security law continues to apply to these employees under certain conditions. These employees are then not subject to social security contributions in the other country. This applies, for example, in the case of a business trip or employment for up to 24 months. The A1 certificate proves that German social security law continues to apply.

You can apply for the A1 certificate for

  • employees with statutory health insurance from the relevant health insurance fund,
  • employees not covered by statutory health insurance from the German Pension Insurance,
  • employees who are not covered by statutory health insurance and who are members of a professional pension scheme from the Arbeitsgemeinschaft Berufsständischer Versorgungseinrichtungen (ABV).

If you use a system-approved payroll accounting program in your company, you can apply for the A1 certificate using this program. Alternatively, you can use a system-checked completion aid to transmit the data to the competent institution.

The Informationstechnische Servicestelle der Gesetzlichen Krankenversicherung (ITSG GmbH) offers "sv.net", a system-checked completion aid that you can use to submit your application. The program is free of charge up to a certain level of use.


Process flow

You must submit the application for an A1 certificate electronically. You can submit the application yourself or instruct your external service provider (tax consultant/payroll office/service data center) to do so.

  • If you use a system-checked payroll accounting program, you can submit the application using this program.
  • If you do not use a system-checked payroll accounting program, you can submit the application using a system-checked completion aid such as "sv.net".
    • If you use "sv.net", proceed as follows:
    • Call up the program.
    • Register as a new user if you have not already done so.
    • Log in with your login details and your company number.
    • Under "Forms", select the "Application and certification procedure A1" tile and then the "A1 application for posting" form.
    • Complete the form. All fields are provided with help texts. A manual is also available.
    • Submit the application at the touch of a button.
    • You will find messages and feedback in your sv.net mailbox. You will receive an application confirmation for every A1 application.
    • Send the A1 certificate to the person to be posted so that they can present it during checks. If the A1 certificate itself is not available in time, the application confirmation can be used as proof that the application has been submitted.
    • Save the application confirmation and the A1 certificate or print them out and add them to the payment documents.
Requirements
  • The registered office of your company is in Germany.
  • The employment is subject to German social security law.
  • The posting is limited to a maximum of 24 months.
  • The posted person does not replace another posted person.
Which documents are required?

none

What are the fees?

none

What deadlines do I have to pay attention to?

Under EU law, you must apply for an A1 certificate whenever possible before starting work.

Processing duration

Confirmation of the application: usually within around 15 minutes.

Electronic provision of the A1 certificate: depending on the individual case, between a few hours and several days.

Legal basis
Appeal

An objection can be lodged against the refusal to issue an A1 certificate.

Applications / forms
What else should I know?

For postings to the United Kingdom, an A1 certificate can be applied for in the event that the agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the EU (Withdrawal Agreement) provides for the continued application of EC Regulations 883/04 and 987/09.
If you, as an employer, wish to submit an application to conclude a so-called exemption agreement for a person who is employed in an EU/EEA member state or in Switzerland without, for example, a posting, you must also use the A1 electronic application and certification procedure.

The same applies from 01.01.2021 for

  • persons normally employed in the maritime sector
  • employed members of flight or cabin crews
  • civil servants and civil servants' equivalents in the public sector and
  • persons resident in Germany who are employed exclusively by an employer based in Germany and who usually work in several Member States.

If, on the other hand, a person residing in Germany who usually works in several Member States exceptionally submits their application for an A1 certificate themselves or if there is a constellation of usual gainful employment in several Member States other than the one mentioned above, the application form provided by the GKV-Spitzenverband, DVKA, for example, should be used for this purpose.

Self-employed persons who work temporarily in an EU/EEA member state or Switzerland as part of their usual gainful employment in Germany also require an A1 certificate to prove that German social security law continues to apply. Application forms can be downloaded from the homepage of the DRV Bund and the GKV-Spitzenverband, DVKA.

Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Labor and Social Affairs

Professionally released on

08.12.2020

Teaser

Are you sending staff abroad temporarily? You can apply for an A1 certificate for your employees to prove that German social security law continues to apply.

Process flow

You must submit the application for an A1 certificate electronically. You can submit the application yourself or instruct your external service provider (tax consultant/payroll office/service data center) to do so.

  • If you use a system-checked payroll accounting program, you can submit the application using this program.
  • If you do not use a system-checked payroll accounting program, you can submit the application using a system-checked completion aid such as "sv.net".
    • If you use "sv.net", proceed as follows:
    • Call up the program.
    • Register as a new user if you have not already done so.
    • Log in with your login details and your company number.
    • Under "Forms", select the "Application and certification procedure A1" tile and then the "A1 application for posting" form.
    • Complete the form. All fields are provided with help texts. A manual is also available.
    • Submit the application at the touch of a button.
    • You will find messages and feedback in your sv.net mailbox. You will receive an application confirmation for every A1 application.
    • Send the A1 certificate to the person to be posted so that they can present it during checks. If the A1 certificate itself is not available in time, the application confirmation can be used as proof that the application has been submitted.
    • Save the application confirmation and the A1 certificate or print them out and add them to the payment documents.

Requirements

  • The registered office of your company is in Germany.
  • The employment is subject to German social security law.
  • The posting is limited to a maximum of 24 months.
  • The posted person does not replace another posted person.

Which documents are required?

none

What are the fees?

none

What deadlines do I have to pay attention to?

Under EU law, you must apply for an A1 certificate whenever possible before starting work.

Processing duration

Confirmation of the application: usually within around 15 minutes.

Electronic provision of the A1 certificate: depending on the individual case, between a few hours and several days.

Legal basis

Appeal

An objection can be lodged against the refusal to issue an A1 certificate.

Applications / forms

What else should I know?

For postings to the United Kingdom, an A1 certificate can be applied for in the event that the agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the EU (Withdrawal Agreement) provides for the continued application of EC Regulations 883/04 and 987/09.
If you, as an employer, wish to submit an application to conclude a so-called exemption agreement for a person who is employed in an EU/EEA member state or in Switzerland without, for example, a posting, you must also use the A1 electronic application and certification procedure.

The same applies from 01.01.2021 for

  • persons normally employed in the maritime sector
  • employed members of flight or cabin crews
  • civil servants and civil servants' equivalents in the public sector and
  • persons resident in Germany who are employed exclusively by an employer based in Germany and who usually work in several Member States.

If, on the other hand, a person residing in Germany who usually works in several Member States exceptionally submits their application for an A1 certificate themselves or if there is a constellation of usual gainful employment in several Member States other than the one mentioned above, the application form provided by the GKV-Spitzenverband, DVKA, for example, should be used for this purpose.

Self-employed persons who work temporarily in an EU/EEA member state or Switzerland as part of their usual gainful employment in Germany also require an A1 certificate to prove that German social security law continues to apply. Application forms can be downloaded from the homepage of the DRV Bund and the GKV-Spitzenverband, DVKA.

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Labor and Social Affairs

Professionally released on

08.12.2020

Further information and offers