A1 certificate is a document certifying that the employee is/was insured by social security in Lithuania for the period specified in the A1 certificate and does not have to pay social security contributions in another foreign country for that period.
Only an employer can apply to Sodra to issue these certificates to the company’s employees. For this purpose, in Your Sodra system for the Insurer the employer must submit an application for the issuance of an A1 certificate, fill in the application form and submit any additional documents specified in the application form.
- A completed employer’s questionnaire. This questionnaire is submitted once a year or upon request to the Sodra Vilnius department.
- An application for a certificate on the application of the social security legislation of the Republic of Lithuania to a worker posted to a foreign country. This application form is to be filled in when a worker is posted to work in only one country. Regardless of the number of workers to be posted, only one application form needs to be completed, accompanied by a questionnaire for each staff member posted.
- A form for a posted person (to be filled in for each staff member). When completing the questionnaire, it is important to indicate the exact period for which you are applying for an A1 certificate (from - to) in point 3.
- If the posted worker is not a Lithuanian citizen, a certified copy of their personal document must be attached.
- If the person you are posting is a third-country national, you must attach a certified copy of their residence permit or visa D. If the person has entered and is residing in Lithuania with a Visa D, information about the person’s residence in Lithuania must be provided in the ‘Contact details’ section of Chapter 1 of the ‘Personal data’ section of the application form, the person’s certified copy of their Visa D must also be attached.
The Sodra Vilnius department must make a decision within 20 working days from receipt of the relevant application and all the necessary additional documents/data.
On request by a company, a certificate confirming the fact that the procedure for the issuance of A1 certificate has been launched but not yet completed will be issued.
A free-form application for this certificate can be submitted to the Sodra Vilnius department by logging in to Your Sodra system for the Insurer.
One copy of the A1 certificate issued to each employee shall be sent (handed over) to the employer. By submitting an application, the employer undertakes to inform the posted worker about the conditions of the posting and the rights and obligations of the workers.
The employer posting the worker abroad should check the procedures for obtaining an A1 certificate in the country or countries where the worker is going. Some countries require employees to provide the original of the certificate, others accept a transcript, whilst others need other documents that can be submitted remotely by a company’s representative.
- if the job posting applied for did not take place;
- if the posting was interrupted, unless the interruption of the activity in the foreign country to which the worker was posted is of a short duration, not exceeding one fifth of the total period of posting;
- if the employer posted the worker to a different enterprise other than the one named in the application;
- if the host enterprise has sent the posted worker to work in another enterprise in the host country or in another country;
- if a third-country national who enters and resides in the Republic of Lithuania for work purposes with a D visa is posted to another Member State and gets their visa revoked;
- for a third-country national who enters and resides in the Republic of Lithuania for work purposes with a D visa, loses their place of residence in the Republic of Lithuania.
In Austria as of 1 January 2017 the Law on Wages and Social Dumping, which covers aspects of labour law regarding the posting of workers, has changed. This law establishes a requirement that posted workers must have valid documents certifying the established law applicable to the employee in the field of social security (i.e. the Al or other documents issued to the person).
If the established requirements are not complied with, fines can be awarded. An Al document issued to a person must be submitted as soon as possible, if required by the controlling institutions. The document issued on an earlier date is also valid.
Such a requirement was already applied before. However, the change in the law made it clear that all other documents except the AI document must be written in or translated into German. The translation is not required to be officially verified.
The purpose of the changes in the law is to clarify the uncertainties found in the past. The new procedure is expected to be useful both for the employees sent on business trips and their employers.
Since the documents issued earlier are also accepted, this should not be a hindrance for employers to have the necessary documents when sending employees on business trips even for a relatively short period of time.
In France as of 1 April 2017 an internal legislation came in force, requiring employees conducting activities in France under employment contract or independently (if they are subject to the social security legislation of another member state) to have in their workplace and be prepared to submit to the inspection services the documents certifying the social security legislation, i.e. A1 documents, applicable to them.
The AI document issued to a person may be submitted by:
- the employee him/herself;
- his/her employer or representative in France, if the employee works under an employment contract;
- contractor operating in France, on behalf of whom the services are provided.
If at the time of inspection the AI document (or a request to issue the AI document, as explained below) is not submitted and if the employee is subject to the social security legislation of another member state, a predetermined amount of fine may be imposed on the contractor operating in France. Contractors must ensure that employees acting on their behalf comply with the social security legislation, whether this legislation is included in the French social security system or not. Otherwise, they will be penalized for violations in subcontracting for undeclared work.
If the employer or other person concerned is unable to obtain the Al document prior to the inspection, it is established that a copy of the request for Al documents submitted to the competent authority of another member state may be submitted as a proof, provided that the Al documents will be submitted within two months. In such cases the contractors are not fined.
Frances notes that the purpose of the adopted changes in the legislation is not to hinder free provision of services. The sole purpose is to improve the ability of inspection services to obtain information on the social security status of workers working in France, if they are not covered by the French social security legislation. Furthermore, this allows the employees to be better informed about their own social guarantees.
- Regulation (EC) No 883/2004 of the European Parliament and of the Council.
- Regulation (EEC) No 1408/71 of the Council.
- Regulation (EC) No 987/2009 of the European Parliament and of the Council.
- Regulation (EEC) No 574/72 of the Council.
- Regulation (EU) No 465/2012 of the European Parliament and of the Council.
- Order No V-253 of 8 June 2010 of the Director of the State Social Insurance Fund Board under the Ministry of Social Security and Labour ‘On the approval of the procedures for implementing the provisions of the European Union Regulations on the coordination of social security systems relating to the determination of the applicable law’.