responsibility finder
Schleswig-Holstein

Apply for an A1 certificate for an employed person posted to an EU/EEA Member State or Switzerland

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

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 of 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 who do not have statutory health insurance apply to the German Pension Insurance,
  • Employees who are not covered by statutory health insurance and who are members of a professional pension fund, apply to the Arbeitsgemeinschaft Berufsständischer Versorgungseinrichtungen (ABV).

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

The Information Technology Service Center of the Statutory Health Insurance (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 commission your external service provider (tax advisor/payroll office/service accounting centre) to do so.

  • If you use a system-approved payroll accounting program, you can submit the application with 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:
    • Access the program.
    • Register as a new user, if you have not already done so.
    • Log in with your login data and your company number.
    • Under "Forms" select the tile "Application and certification procedure A1" and there the form "A1 Application for secondment".
    • Fill out the form. All fields are provided with help texts. A manual is also available.
    • Submit the application by pressing a button.
    • You will find messages and feedback in your sv.net mailbox. You will receive an application confirmation for each A1 application.
    • Send the A1 certificate to the person to be posted so that he or she can show it during checks. If the A1 certificate itself is not available in time, the application confirmation can be used as proof of the application.
    • Save or print the application confirmation and A1 certificate and include them with the charge 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 before starting work whenever possible.

Processing duration

Confirmation of the application: usually within about 15 minutes.

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

Legal basis
Appeal

The refusal to issue an A1 certificate can be challenged by means of an appeal.

Applications / forms
What else should I know?

For postings to the UK, 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 apply for the conclusion of a so-called exemption agreement for a person who is employed in an EU/EEA member state or in Switzerland without, for example, being posted, you must also use the A1 electronic application and attestation procedure for this purpose.

The same applies from 01.01.2021 for

  • persons normally employed in maritime shipping
  • employed members of flight or cabin crews
  • civil servants and employees of the public service equivalent to civil servants as well as
  • persons residing in Germany who are employed exclusively by an employer established in Germany and who habitually pursue their occupation in several Member States.

If, on the other hand, a person resident in Germany who usually works in several Member States applies for an A1 certificate himself/herself by way of exception, or if there is a constellation other than the above-mentioned constellation of usual employment in several Member States, the application form provided, for example, by the GKV-Spitzenverband, DVKA should be used for this purpose.

Self-employed persons who are temporarily active in an EU/EEA member state or Switzerland as part of their usual gainful activity 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
Technically approved by

Federal Ministry of Labour and Social Affairs

Process flow

You must submit the application for an A1 certificate electronically. You can submit the application yourself or commission your external service provider (tax advisor/payroll office/service accounting centre) to do so.

  • If you use a system-approved payroll accounting program, you can submit the application with 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:
    • Access the program.
    • Register as a new user, if you have not already done so.
    • Log in with your login data and your company number.
    • Under "Forms" select the tile "Application and certification procedure A1" and there the form "A1 Application for secondment".
    • Fill out the form. All fields are provided with help texts. A manual is also available.
    • Submit the application by pressing a button.
    • You will find messages and feedback in your sv.net mailbox. You will receive an application confirmation for each A1 application.
    • Send the A1 certificate to the person to be posted so that he or she can show it during checks. If the A1 certificate itself is not available in time, the application confirmation can be used as proof of the application.
    • Save or print the application confirmation and A1 certificate and include them with the charge 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 before starting work whenever possible.

Processing duration

Confirmation of the application: usually within about 15 minutes.

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

Legal basis

Appeal

The refusal to issue an A1 certificate can be challenged by means of an appeal.

Applications / forms

What else should I know?

For postings to the UK, 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 apply for the conclusion of a so-called exemption agreement for a person who is employed in an EU/EEA member state or in Switzerland without, for example, being posted, you must also use the A1 electronic application and attestation procedure for this purpose.

The same applies from 01.01.2021 for

  • persons normally employed in maritime shipping
  • employed members of flight or cabin crews
  • civil servants and employees of the public service equivalent to civil servants as well as
  • persons residing in Germany who are employed exclusively by an employer established in Germany and who habitually pursue their occupation in several Member States.

If, on the other hand, a person resident in Germany who usually works in several Member States applies for an A1 certificate himself/herself by way of exception, or if there is a constellation other than the above-mentioned constellation of usual employment in several Member States, the application form provided, for example, by the GKV-Spitzenverband, DVKA should be used for this purpose.

Self-employed persons who are temporarily active in an EU/EEA member state or Switzerland as part of their usual gainful activity 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

Technically approved by

Federal Ministry of Labour and Social Affairs

Further information and offers