Business trips in EU/EEA countries: Carry form A1 at all times!

1. April 2019 | Reading Time: 2 Min

tpa expats tax advisory services company work abroad

What you need to know on form A1!

Employers are required to request a certificate in advance from the competent health insurance organisation confirming the applicable social security legislation (form A1) in the event of the cross-border deployment of staff in the EU/EEA and Switzerland. This provides authorities abroad with proof that the employees are legally registered with the social security authorities in Austria.

What is A1 certificate?

The A1 certificate is an official document from the health insurance that proofs that the employee has a legally registered social security in his country. Emplyees working abroad need to carry the A1 form in Europe always with them.

TPA tip when working abroad

Please note that this not only applies to secondments but also to short-term assignments abroad such as assembly work by the day, official or business trips or participation in discussions, conferences or seminars.

A1 certificates must be carried at all times

Employees must always take their A1 certificate with them, otherwise they may be liable to fines and other unpleasant consequences. According to the information in our possession, associated checks have increased significantly in certain countries. The Austrian financial police are increasingly present at trade fairs and similar events and are checking whether employees from abroad have this form.

We will be happy to assist you in obtaining form A1 from the Austrian health insurance organisation.

With the help of our Baker Tilly International network, we can also clarify with local partners whether further obligations apply in the country of travel / assignment in addition to the A1 form.

Further information can be obtained from your TPA tax experts.

Contact our experts