EU social security regulations to be revised – changes particularly to the rules on working abroad
The revision of the EU social security regulations aims to update the rules on social insurance for people working abroad and the application process for A1 certificates, as well as to strengthen cooperation between the relevant authorities.
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.
Impact of the revision
The revision aims to clarify the rules on coordinating cross-border work and benefits. At the same time, it means that people planning to work abroad will need to prepare for periods of work abroad more carefully and further in advance. Employers 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.
The revision will require an update of both national and international implementation guidance, the A1 certificate application service and processing systems. The Finnish Centre for Pensions will provide more detailed information on the impact of the revision before the new rules take effect on dd Month yyyy.
To keep up to date with the changes to the regulations, go to our webpage Changes to EU’s social security regulations in 2028.
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