Social Security in the Mobility of Workers Abroad & A1 Certificate

Various information about the so-called “A-1” circulates among employers, sometimes even horrifying myths. It is often unclear to companies what they are actually for. The rules seem quite complicated at first glance, as well as the process of the application itself. Issuing an A1 certificate may not exactly be a turnaround either, reducing companies' flexibility to send colleagues across borders according to the needs of their projects. We will tell you already that with a little preparation it definitely does not have to be hemlock. But what is certain is that a certificate is needed, and when it is not, it can cost the company a lot of money, nerves and, in the extreme case, reputation. Let's take a look at his tooth...

If you, as an employer, send workers abroad, or if you recruit foreigners to your company, or your employees enjoy the benefits of working from home outside the Czech Republic, you will have several responsibilities at once. You can deal with immigration if the employee does not have work or residence permits, work registrations that numerous EU countries require, in the case of mobile EU citizens/legally resident employees, relocation of the employee, adjustments to internal directives and employment contracts in connection with travel abroad, OSH abroad, surcharges for work trips, removals, taxes, provision of housing for the employee, schools and kindergartens for his family... up to that's what the head (not only) of the HR guy goes around, right?

Of course, some actions are strictly necessary, given by the paragraphs, while others depend purely on the will of the employer, which is why not everything said applies to your company. However, there is one more area that the employer should not neglect under any circumstances — social security including health insurance in the cross-border activities of workers.

Before your sales representative leaves for a three-day conference in Germany, the financial manager starts working two days a week at the home office in Slovakia, or before you hire a technician from a Japanese or Austrian branch of your Czech company to introduce the new technology, you need to determine

• what rules will apply in the given situation

• where it will be necessary to pay insurance premiums,

• how the person concerned will be insured,

• and what other benefits he will be able to claim/

• what benefits will be lost by relocation and what will need to be compensated.

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Here, proactivity pays doubly. Some benefits have a high degree of inertia and it is not uncommon for an employer's incorrect procedure to be revealed, for example, when the employee retires to old-age retirement.

The rules vary as we move

(1) in the EU/EEC area,

(2) where applicable, between countries outside this area with which the Czech Republic has concluded a social security treaty or

(3) between countries with which the Czech Republic has no relationship.

Once we have determined this, we must analyze what the situation is. For example, in the EU/EEC we have basically three types of situations - work postings, concurrent work activities in several Member States or various exceptional situations (e.g. work in the home office from abroad, but the requirement to remain in the security system of the employer's country of residence). As soon as we evaluate this, an application comes for a mystical A1 certificate/form, which, after approval by the relevant social administration, determines where to pay insurance premiums.

Approved A1 is therefore important for

• determination of health care,

• ensuring that we do not have to pay premiums to multiple schemes, where this is not necessary,

• and last but not least for inspections by labour inspectorates or social security authorities.

Attention! Form A1 certainly does not serve as a work or residence permit or work and residence registration or, for example, as proof of income tax affiliation. Although it may be requested by other authorities as a reference document for these purposes, as such it covers only the area of social security.

Essential information including forms can be found on the ČSSZ website. Social security including all possible benefits multiplied by living abroad can be quite a nut. However, as we mentioned in the introduction, it is often only the first impression that is modified after a little familiarization with the principles.

We regularly review the current rules and examples with our clients so that the A1 issue is no longer an unknown water for them and does not add wrinkles to HR professionals. If you are dealing with this topic in your company, we would love for you to join us sometime — perhaps as soon as Tuesday, October 30, 2025 for a short webinar on basic principles.