Almost every business traveller has probably heard it by now. The so-called A1 form must be completed when travelling abroad for business. But what is the A1 form anyway, can it be ignored, and what are the consequences of working abroad without an A1? We answer these questions briefly and concisely in the second part of our series "Business trips in Switzerland and the EU".
When is an A1 required?
An A1 is generally required for all work-related trips abroad. This includes not only working on a foreign construction site or overhauling machinery, but also meetings with customers and suppliers.
Strictly speaking, it doesn't matter whether the assignment abroad lasts just a few hours or even several weeks. In principle, the A1 social security certificate is required for all foreign assignments and business trips. The A1 certifies that the employee is still subject to the social security system of their home country while working abroad and is not suddenly subject to the social security system of the country of assignment.
How strictly should this directive be interpreted?
While some countries are relatively relaxed in this respect and the A1 form can also be applied to retrospectively for business trips abroad (e.g. in Switzerland or Germany), for other countries any fun is over if the A1 is missing.
France and Austria in particular (but not only) are known for their notorious controls and harsh penalties. It is not uncommon for foreign business travellers to be checked and, if they do not have an A1, to be temporarily insured under the foreign social security system. The administrative burden for those responsible would be significantly greater than applying electronically for the A1 form for the trip abroad in advance.
Employees working on foreign construction sites are also likely to be aware that access to foreign construction sites is often denied without an A1 certificate. This measure is implemented as a precautionary measure due to the known high level of controls by the local authorities.
Conclusion
It is advisable to always apply for the A1 form for all foreign business trips to avoid unnecessary administrative burdens. With some routine, the application process is manageable, and it helps to prevent significant hassle. This is particularly crucial for trips to countries like France, Italy, or Austria, where the consequences of non-compliance are severe. The rule should be clear: never undertake a business-related trip abroad without obtaining an A1 form.
If employees regularly travel abroad on business, they can also apply for an A1 for multiple activities for the countries of assignment. This allows employees travelling internationally to work abroad repeatedly without having to apply for a new A1 each time.
This also eliminates the necessity of training employees and HR managers on the specific countries where obtaining the A1 form is absolutely necessary, versus those where it might be granted as goodwill for short trips abroad.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
