A1 form

What it means

The A1 form, officially portable document A1, certifies which country’s social security legislation applies to a person. In Slovakia it is issued by the Social Insurance Agency and is valid in all EU and EEA states and Switzerland.

It is needed by an employee whose employer posts them to work in another state, by a sole trader temporarily working in another state, and by someone who normally works in two or more states. Thanks to it, contributions are paid in one state only.

When posted, a person generally remains insured in Slovakia for up to 24 months, provided they are not replacing another posted worker. The A1 concerns only social security, including health insurance; income tax is assessed separately, for example under the 183-day rule.

How it works in practice

The employer or sole trader applies before departure, and the Social Insurance Agency checks that the posting conditions are met, for example that the company genuinely operates in Slovakia and the employee was insured here before the posting. We prepare the paperwork for clients and remind them about extensions.

The A1 must be carried even on a short business trip, such as for installation work, training or a meeting. Inspectors in Austria, Germany or France check it on the spot and fine the employer if it is missing.

Besides the A1, the host state usually requires the posting to be notified in its register and local pay conditions to be observed. We therefore prepare payroll data for posted employees so that their pay can also be documented under the host state’s rules.

What to watch out for

Without an A1 the host state’s authority can demand contributions too, so the company pays twice and getting a refund is slow. Inspections abroad add a fine on top, often many times greater than the effort of obtaining the form.

An issued A1 does not cover changed circumstances. If the posting is extended or the workplace or employer changes, a new one must be requested, and the information in the application must be true: if it turns out there was no genuine posting, the A1 can be withdrawn retrospectively.