What is an A1 certificate?
With an increasing number of employees working abroad, either
temporarily or permanently, attention needs to be paid not only to
immigration requirements but also to compliance regarding social
security.
Social security can be broadly defined as the financial
contributions from work paid to national schemes that protect
social events or interests, i.e., state pensions, health insurance,
unemployment benefits, family benefits, etc. Each country has its
own scope and conditions and offers benefits of its social security
systems.
The general rule for payment of social security is that you
'pay where you work,' contributing to the government system
of the country in which you are employed. When an employee travels
abroad for business or is temporarily posted to another country,
the question arises – where and how is social security
paid?