Issuing of A1 Certificates (Applicable Legislation/EU)Issuing of A1 Certificates
The following regulations apply to the rights and obligations from the social security system between the Member States of the European Union, the countries of the European Economic Area (Iceland, Liechtenstein and Norway) and the Swiss Confederation:
- Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (abbreviated: Basic Regulation)
- Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems (abbreviated: Implementing Regulation).
Determination of applicable legislation is one of the fundamental principles of coordination. It provides for the coverage of persons moving within the EU by the social security legislation of one Member State only and prevents a simultaneous application of legislation of two or more Member States or that such persons remain uncovered by a social security system. Persons pursuing an activity as employed or self-employed persons in a Member State shall be subject to the legislation of that Member State (lex loci laboris).
In special situations, when it is necessary to deviate from the above criteria, special rules apply, which relate to:
- Posted persons - temporary posting of workers to another Member State
- Persons who regularly work in two or more Member States
- Derogation according to Article 16 of the Basic Regulation
- Civil servants
- Members of the flight and cabin crew
A portable A1 document (so-called A1 Certificate) is a document valid throughout the EU. It proves which legislation applies to a person and confirms that the contributions are paid in the issuing Member State. It also proves that there is no obligation to pay contributions in the other Member States in which the activity is pursued.
The obligation to issue A1 applies to specific situations (when a person pursues an activity in the other Member States outside the competent state). It covers: posted employed and self-employed persons, civil servants, seafarers (when the ship's flag rule does not apply), flight and cabin crew members, employed and self-employed persons working in two or more Member States, EU contract staff and persons approved of exemption according to Article 16 of the Basic Regulation.
For the application of an individual rule, special application forms have been created and the necessary documentation to be submitted has been determined.
All regional services and offices of HZMO, according to the seat of the employer, are responsible for issuing certificates for posted employees. The application for the issuance of A1 certificate is filled in and stamped by the employer and submitted to the competent regional service or office of HZMO. An employer is also obliged to complete an employers' questionnaire, which contains detailed information about his operations. The employer submits to HZMO such questionnaire, along with the mandatory documentation stated in the questionnaire. In all other situations, the issuance of A1 certificates is performed centrally, with the Regional Service in Zagreb as a competent service.