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The European Parliament has approved a proposed overhaul of the EU’s social security coordination rules, which will cement a new requirement to have an A1 certificate in place for almost every cross-border working arrangement. Employers with employees who work across the EU should start reviewing how they handle short trips now, before the practical interpretation of the rules that many currently rely on becomes a greater compliance risk.
The European Parliament Briefing published last week follows its approval on 7 July 2026 of the Provisional Agreement concerning coordination of EU social security contribution rules reached on 23 April. They confirm the decade-long project to “modernise” the EU’s social security coordination rules is finally nearing the finish line. Employers with employees who work across EU borders need to prepare for a different compliance landscape. Especially for short business trips which will likely require an A1 certificate moving forward.
Coordination not harmonisation
The EU does not seek a harmonised social security system. Existing rules coordinate rather than harmonise the position and the Provisional Agreement leaves this largely unchanged. Divergent processes in each member state for obtaining an A1 certificate remain one challenge facing global mobility practitioners as each country keeps its own system.
One aspect of the changes made to previous proposals by the Provisional Agreement of 23 April is a shake-up of the A1 certification...
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