On 28 September 2026, the Council of the European Union adopted a long-awaited Regulation revising the rules on social security coordination between EU Member States. The amending Regulation amends both the basic Regulation (EC) No 883/2004 and the implementing Regulation (EC) No 987/2009. It will enter into force on the first day of the month following its publication in the Official Journal of the European Union.
When do the changes take effect?
The amending Regulation does not apply all at once. A small number of provisions take effect immediately upon entry into force. The substantive changes described in this alert, including all changes to A1 eligibility and procedures, will apply 24 months after the date of entry into force. This gives employers and mobility teams time to prepare, but also means the current rules remain in force in the interim.
Postings and A1 certificates already in place before the 24-month application date will continue to be governed by the current rules.
What does the regulation change?
The amending Regulation covers a wide range of social security coordination areas, including the explicit recognition of long-term care benefits as a separate coordination category, revised rules on unemployment benefits and family benefits, strengthened processes for data exchange between Member States to address fraud and error, updated recovery procedures, and a push towards digitalisation of A1 processes. Various annexes are also updated to reflect changes in national legislation.
From a corporate mobility perspective, the most relevant changes are those affecting when an individual can remain subject to their home country’s social security legislation, and when and how an A1 must be obtained. These are therefore the focus of this alert.
Changes that reduce compliance burden
The most significant improvements are the introduction of two A1 exemptions, while the individual does still remain subject to their home country’s social security legislation.
A1 exemption for business trips
Under current rules, an A1 is formally required for any work-related cross-border activity, though enforcement has been inconsistent for business trips in practice. Once the amendments apply, an A1 will no longer be required for business trips, defined as temporary activities related to the business interests of the employer (or self-employed person) that do not involve the provision of services or delivery of goods. The Regulation gives a non-exhaustive list of qualifying activities, including business meetings, cultural and scientific events, conferences, seminars and receiving training.
A1 exemption for short-duration work activities
Work activities of no more than three consecutive days within any period of 30 consecutive days will also be exempt from the A1 requirement. Note that activities in the construction sector are explicitly excluded from this exemption and will always require an A1, regardless of duration, given the higher risks of fraud and workplace accidents associated with that sector.
The amending Regulation also introduces flexibility in a number of other areas.
Replacement of a posted worker
The current Article 12(1) of the basic Regulation contains a strict non-replacement condition, confirmed through case law to apply even where the replacing worker is posted by a different employer. The amending Regulation introduces, for the first time, a mechanism allowing replacement: a posted worker may be replaced by another individual and still be eligible for an A1, provided the combined total duration of all persons performing the work in the host country does not exceed 24 months and all other posting conditions are met.
Multi-state A1 validity extended to 24 months
For individuals working in two or more Member States, it will be possible to obtain an A1 under Article 13 of the basic Regulation for a period of up to 24 months, based on the projected situation for the following 12 calendar months. At the end of that period, a genuine reassessment of the applicable legislation must take place before a further determination is made. Currently in practice a multi-state A1 is usually issued with a maximum of 12 months validity.
Changes that tighten eligibility and process
The amendments also introduce more stringent requirements relating to both A1 eligibility and the notification process.
Mandatory pre-activity notification.
Under current rules, the relevant authorities must be informed of cross-border work activity “whenever possible in advance.” The amending Regulation tightens this to a clear obligation to notify before the start of the activity and adds an explicit requirement to request the A1 at that point, removing any ambiguity about the form the notification must take. A softer best-efforts standard continues to apply to civil servants and individuals performing military or civilian service.
Minimum prior affiliation – employees.
Currently, an employee must have been affiliated with their home country’s social security system “immediately before” the cross-border activity to be eligible for an A1 under Article 12. The amending Regulation introduces a minimum prior affiliation period of three months of uninterrupted affiliation immediately before the start of the activity.
Minimum prior affiliation – self-employed.
The current requirement for a self-employed person to have “already pursued their activity for some time” in their home country is replaced by a minimum of three months of self-employed activity in the home country prior to the cross-border activity.
Cooling-off period for single-country postings.
The existing 24-month maximum for a single-country A1 is retained, but the amending Regulation now introduces an explicit two-month cooling-off period before a new A1 can be obtained for activity in the same host country. A derogation in specific circumstances remains possible under Article 16 of the basic Regulation.
Changes to A1 Procedures
Several procedural changes will affect how A1 certificates are requested, issued and verified.
Acknowledgement of receipt.
Where the A1 cannot be issued immediately upon request, the competent institution must issue an automatic acknowledgement of receipt. This acknowledgement itself constitutes evidence that the notification obligation has been met.
Absence of an A1.
Where no A1 is in place, the employer (or self-employed person) must, upon request from the competent authority in the country where the activity is carried out, produce either the acknowledgement of receipt of A1 application or evidence that the activity falls within one of the exemptions. Employers are responsible for supplying the relevant supporting documents.
Duty to verify before issuing.
The competent institution is now expressly required to carry out a proper assessment of the relevant facts before issuing an A1, rather than relying solely on information provided by the requesting party.
Deadlines for inter-institutional communications.
The amending Regulation introduces binding response deadlines for communications between Member States’ institutions on questions of applicable legislation, covering both single-country posting and multi-state situations. Institutions must respond to queries within 35 working days. Where a receiving institution has doubts about the validity of an issued A1, the issuing institution must respond within 30 working days (or 10 working days in urgent cases).
The amending Regulation does not introduce EU-level penalties for failure to obtain an A1 or for late application. The applicable social security legislation continues to be determined under the coordination rules regardless of whether an A1 has been requested, and any measures taken against employers for non-compliance must be proportionate and must not restrict free movement. However, the Regulation explicitly confirms that Member States may impose proportionate sanctions under their own national law. The consequences of non-compliance therefore continue to vary significantly between Member States.
Applicability beyond the EU: EEA, Switzerland, and the UK.
Although the basic and implementing Regulations apply to the non-EU EEA states (Norway, Iceland, and Liechtenstein) and to Switzerland, the amendments in this Regulation will not automatically apply in those countries. Separate incorporation processes through the respective Joint Committees will need to be completed before the new rules take effect there, and adaptations to specific provisions are possible during that process.
The amending Regulation has no direct impact on EU-UK social security coordination, which is governed by the separate EU-UK Trade and Cooperation Agreement and would require amendment of that Agreement to be affected.
Newland Chase insights and what employers need to know
The adoption of this Regulation marks the conclusion of a legislative process that has been under discussion since the Commission’s original proposal in 2016. While the 24-month implementation period provides time to prepare, the changes are substantive and will require organisations to review their A1 policies and processes ahead of the application date.
Key areas to address now:
Review your business travel policy
Identify which cross-border activities will qualify for the new business trip or short-duration exemptions. Where applicable, ensure your policy will reflect the construction sector exclusion clearly.
Review your approach to prior affiliation for internationally mobile roles.
The new three-month minimum affiliation requirement means that individuals hired from abroad cannot immediately be posted or travel cross-border under an A1. For roles where intra-EU, EEA or Swiss mobility is a regular part of the job, international recruitment and onboarding practices should be reviewed and, where required, updated.
Check existing and planned posting arrangements approaching the 24-month threshold.
Once the amendments apply, an explicit two-month cooling-off period will apply before a new A1 can be issued for activity in the same host country. Arrangements currently managed on a rolling basis without a clear break should be reviewed now to assess exposure and plan transitions.
Consider whether the new replacement allowance creates planning opportunities.
Under current rules, replacing a posted worker is not allowed. Once the amendments apply, replacement will be permitted provided the combined duration of all individuals performing the work does not exceed 24 months. Current and planned posting arrangements should be reviewed to identify where this new flexibility could be used to structure assignments more effectively.
Monitor the OJ publication date.
This will determine both the entry into force date and the start of the 24-month deferred application period for the substantive changes.
Newland Chase will continue to monitor developments, including the OJ publication date, implementation guidance from the Administrative Commission, and the progress of incorporation into the EEA and Switzerland frameworks. We will issue further guidance as the application date approaches.
For case-specific advice or to discuss how these changes may affect your organisation’s mobility programme, please contact your Newland Chase advisor.
This alert is for informational purposes only and does not constitute legal advice.
