Navigating Social Security in Global Mobility: A Guide for Employers
by activpayroll
As international work arrangements continue to be a great way to facilitate international growth and hire the best talent across the globe, employers must navigate a complex web of compliance obligations, including with regards to social security.
One critical element in managing cross-border travel for employees is the A1 certificate, or Certificate of Coverage, where there is a social security agreement in place between the home country and the host country/countries. This is a document that confirms where an individual will be liable to social security contributions system while working temporarily abroad (generally the home location), rather than the individual contributing to the host social security system or paying social security in every location they work.
Below, we’re considering the purpose, application process, and strategic importance of these certificates for global mobility professionals and multinational employers.
Rising Compliance Expectations: A Wake-Up Call for Employers
- Authorities, particularly across Europe, are increasingly enforcing social security legislation, with some countries requiring A1/Certificate of Coverage for site access, client audits, or posted worker notifications.
- Sector-specific enforcement is growing—particularly in construction, performing arts, and professional services, where local authorities and clients demand proof of compliance.
- Companies themselves are tightening internal policies, requiring A1/Certificate of coverage documentation before approving travel or issuing work permits.
Why Compliance Matters More Than Ever
Failure to obtain an A1/certificate of coverage can result in:
- Double social security payments—a costly burden for both employer and employee.
- Penalties or fines from host country authorities.
- Restricted access to work sites or client facilities.
- Delays in visa or permit approvals, especially in countries where A1 forms are part of the application package.
Beyond the A1: Other Assignment Requirements
Many countries require registration of overseas assignments under the Posted Worker Directive, which may include:
- Local contact details.
- Assignment duration and purpose.
- A copy of the A1/certificate of coverage.
Some jurisdictions also require healthcare entitlement certificates (S1) or proof of residence rights, depending on the nature of the assignment.
How activpayroll Can Help
At activpayroll, we simplify the complexity of international compliance by providing:
- End-to-end A1 or certificate of coverage application assistance, including review of where the individual’s liability to social security falls.
- Assignment registration guidance, including confirmation of Posted Worker Directive requirements and labour laws.
- Strategic advisory services.
- Tracking and renewal management to ensure certificates remain valid throughout the assignment.
Whether you're sending employees for a few days or several months, we help you stay compliant, avoid costly surprises, and focus on what matters—your people and your business.
To discover our wide range of global mobility and global employer services please visit our dedicated Global Mobility web page or complete our Contact Us form, and a member of our team will be happy to assist with your queries.