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The process for applying for an A1 certificate or certificate of coverage (CoC) has changed slightly.
There are three different situations to consider regarding the application process. We will illustrate these with examples.
Example 1
Peter Müller is Swiss and lives in Zurich (Switzerland). He is being assigned by his Swiss employer, XY AG, for 6 months to implement a new SAP system at the French subsidiary.
He is to remain insured under theSwiss social security system.
This is possible. XY AG must obtain an A1 certificate for this purpose.
What applies to assignments?
- Reason for issuing the certificate: Assignment
- Legal basis: Regulation No 883/2004 or bilateral agreements
- Certificate type: A1 certificate or certificate of coverage (CoC)
- Competent authority for the application: AHV compensation office / ALPS
- When must the application be submitted: if possible, before the posting; however, it can also be submitted retrospectively, as the certificates are purely declaratory in nature
- Is a certificate required for each assignment? Depending on the authority, you will receive different answers to this question. The answer from practcal experience is from the first day, as the certificate must be presented during labour market checks
Example 2
Lisa Meier is a German citizen and lives in Konstanz (Germany). She works for XY AG in Switzerland and is in the office there three days a week. The remaining two days a week she works from home in Germany.
She is to remain insured under the Swiss social security system.
This is possible. XY AG must obtain an A1 certificate for this purpose.
What applies to teleworking?
- Reason for issuing the certificate: Teleworking
- Legal basis: Regulation No 883/2004
- Certificate type: A1 certificate
- Competent authority for the application: Notification to the social security institution in the employer's country – in the above example: Ausgleichskasse / ALPS
- Deadline for application: must be submitted within three months of commencement
Example 3
Lisa Meier is a German citizen and lives in Konstanz (Germany). She works for XY AG in Switzerland and is in the office 3 days a week. The remaining 2 days a week, she works one day from home and one day at the subsidiary in France.
She is to remain insured under the Swiss social security system.
This is possible. XY AG must obtain an A1 certificate for this purpose.
What applies to multi-state-working?
- Reason for issuing the certificate: Multi-state-working
- Legal basis: Regulation No 883/2004
- Certificate type: A1 certificate
- Competent authority for the application: Notification to the social security institution in the employee's country of residence
- When must the application be submitted: At the start of working in multiple states.
In connection with the issuance of certificates for multiple activities and teleworking, it is important to note that these are not usually issued retroactively. For this reason, it is important to apply early.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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