EU’s social security regulations have been revised. The new rules aim to clarify the rules on social security coverage for people working abroad and the guidance on applying for A1 certificates.

The changes mean that people going to work abroad will need to plan ahead more carefully. Employers, in particular, will need to pay closer attention to applying for an A1 certificate before the work begins and to ensuring that the conditions for posting are met.

Timetable for the changes

The revised regulations will enter into force on 1 November 2026.

A 24-month transition period applies to most of the revisions. This means that the revised regulations will be applied as of 1 November 2028.

Key changes

As a rule, A1 certificates must be applied for in advance. In future, posted workers and self-employed persons must apply for an A1 certificate before starting work abroad. If the certificate cannot be issued immediately, applicants must be given confirmation that their application is being processed.

An exemption will apply to short periods of work. As a rule, no advance notification or A1 certificate will be required for business trips or when the working lasts for no more than three consecutive working days within a 30-day period. This exemption will not apply to the construction business.

The standard 24-month rule for posted workers will remain unchanged. However, in general, workers and self-employed persons must have been covered by the social security legislation of the sending country for at least three months before starting work abroad. Under current practice, the requirement is one month.

Information exchange will become easier and electronic procedures will increase. Social security institutions will be able to exchange and compare information electronically to prevent fraud and errors. More detailed procedures and deadlines will be introduced for correcting and withdrawing A1 certificates and resolving disputes. The use of the EESSI system and the electronic processing of A1 certificates will also be expanded.

Incorrectly paid contributions will be transferred between countries. If it is later established that a person should have been covered by another country’s social security legislation, the contributions will be transferred between the competent institutions in the country in question rather than refunded to the employer or the person concerned.

The revision also introduces new rules and provisions for various benefits, including unemployment benefits.

Keep up to date with the changes

We will update this page with the latest information on the revision and its timetable.

We will provide training for employers and stakeholders before the new rules take effect in 2028.

Read more on Etk.fi:

Read more on other sites:

Finnish Centre for Pensions – Central body of and expert on statutory earnings-related pensions