When an employee is posted by their employer to work temporarily in another EU country on his behalf for a maximum period of 24 months, the employer can apply to issue PD A1 form. The A1 form certifies which social security legislation applies to the holder of the form. Under the EU rules a person is only subject to the legislation of one country at any one time. The A1 is issued by the country to whose legislation you are subject and confirms that the employees are not subject to the legislation of any other country they are connected with – i.e. there is no obligation to pay social security (including health insurance) contributions in the other countries. The A1 remains valid until the date of expiry, indicated at the form or until it is withdrawn by the issuing institution. The conditions for posting are explained in the Practical Guide on applicable legislation, which can be found at http://ec.europa.eu/social/main.jsp?langId=en&catId=868. If all the conditions for posting are fulfilled, the A1 form will be automatically issued and confirm that, the employee still remains subject to the legislation of the state they were posted from.
Where and when to obtain A1 form:
The employer will apply for the A1 on behalf of the employee to the relevant institution in home country. Employed persons who normally pursue activities in more than one EU country and self-employed persons apply in their own right. A full list of institutions can be found at http://ec.europa.eu/ social-security-directory. Whenever possible, the application should be made before the activity begins in the other country.