What is the purpose of the A1 certificate for employees on business trips?
The A1 certificate determines the country where social security contributions shall be paid for the employee sent on a business trip within the EU.
The A1 certificate determines the country where social security contributions shall be paid for the employee sent on a business trip within the EU.
An additional written agreement between the employer and employee is needed. The agreement must specify various details such as employer and employee data, duration of the trip, remuneration and working conditions.
The company must insure the employee with a medical insurance for the duration of the business trip.
In case the person stays in multiple countries in one day, per diem allowance is paid for the country where the person stays for a longer period.
A per diem allowance in the amount of 35% of the per diem allowance for the respective country is paid if the stay is longer than 4 hours.