On 28 September 2026 the Council of the European Union adopted a Regulation amending the EU social‑security coordination framework (Regulation (EC) No 883/2004 and implementing Regulation (EC) No 987/2009). The amendment will enter into force on the first day of the month after its publication in the Official Journal of the European Union, with most substantive provisions – including all changes to A1 eligibility and procedures – becoming applicable 24 months later.
Timing of the changes
- Immediate effect: A limited set of provisions takes effect on the entry‑into‑force date.
- Substantive effect: All changes to A1 eligibility, notification and procedural rules apply 24 months after entry into force.
- Transitional rule: Postings and A1 certificates issued before the 24‑month deadline remain governed by the current rules.
Key reforms to A1 eligibility
| Area | Current rule | New rule (after 24 months) |
|---|---|---|
| Business‑trip exemption | An A1 is formally required for any cross‑border work activity, though enforcement has been uneven. | No A1 needed for “business trips” – temporary activities that do not involve provision of services or delivery of goods (e.g., meetings, conferences, training). |
| Short‑duration work exemption | No exemption; an A1 is required regardless of duration. | No A1 required for work activities of ≤ 3 consecutive days within any 30‑day period, except for construction sector work, which always requires an A1. |
| Minimum prior affiliation | Employees must be affiliated with the home‑country system “immediately before” the posting; self‑employed must have “already pursued their activity for some time.” | Both employees and self‑employed must have at least three months of uninterrupted affiliation in the home‑country system immediately before the cross‑border activity. |
| Cooling‑off for single‑country postings | 24‑month maximum A1 validity, no explicit cooling‑off. | After an A1 expires, a two‑month cooling‑off period is required before a new A1 can be issued for the same host country (subject to derogations under Article 16). |
| Replacement of posted workers | Replacement not allowed, even if the replacement is posted by a different employer. | Replacement permitted provided the combined total duration of all workers in the host country does not exceed 24 months and all other posting conditions are met. |
| Multi‑state A1 validity | Typically issued for up to 12 months. | Can be issued for up to 24 months based on a projected situation for the following 12 calendar months; a reassessment is required at the end of the period. |
Procedural changes
- Mandatory pre‑activity notification – Authorities must be notified before the start of the activity, and the A1 request must be made at that time. A softer “best‑efforts” standard remains for civil servants and military/civilian service personnel.
- Acknowledgement of receipt – If an A1 cannot be issued immediately, the competent institution must send an automatic acknowledgement, which serves as proof that the notification obligation has been met.
- Duty to verify – The issuing institution must conduct a proper assessment of the facts before granting an A1, rather than relying solely on the applicant’s information.
- Inter‑institutional communication deadlines – Queries between Member‑State institutions must be answered within 35 working days (single‑country or multi‑state postings). If the receiving institution doubts an A1’s validity, the issuing institution must respond within 30 working days (or 10 working days for urgent cases).
- No EU‑level penalties – The Regulation does not create EU sanctions for failure to obtain or late‑apply for an A1. Member States may still impose proportionate national sanctions.
Scope beyond the EU
- The basic and implementing Regulations also apply to the EEA states (Norway, Iceland, Liechtenstein) and Switzerland, but the new amendments do not automatically apply there. Incorporation through the respective Joint Committees is required, and national adaptations may be made.
- The amendment does not affect EU‑UK social‑security coordination, which remains governed by the EU‑UK Trade and Cooperation Agreement.
Practical steps for employers
- Update travel policies – Identify activities that qualify for the business‑trip and short‑duration exemptions, and note the explicit exclusion of construction work.
- Adjust recruitment and onboarding – Ensure that employees and self‑employed individuals have at least three months of continuous home‑country social‑security affiliation before posting or cross‑border work.
- Review posting timelines – Examine any arrangements approaching the 24‑month limit and plan for the two‑month cooling‑off period before issuing a new A1 for the same host country.
- Consider replacement flexibility – Where feasible, use the new replacement allowance to structure assignments, keeping the total combined duration under 24 months.
- Monitor the Official Journal publication date – This date determines the entry‑into‑force date and the start of the 24‑month transition period.
These reforms, first proposed in 2016, aim to reduce administrative burden for short‑term cross‑border activities while tightening eligibility and verification to combat fraud. Organizations with intra‑EU mobility programmes should begin revising policies and processes now to ensure compliance when the substantive changes take effect.
Source article: newlandchase.com
