If you ever managed a cross-border assignment within the EU, you probably came across the A1 form for employee secondment. The A1 form is more than just a piece of paper – it’s the legal key that determines where your employee remains insured during a temporary work assignment in another EU country.
Whether you’re sending a software engineer from Bucharest to Berlin for six months, or you regularly post consultants across multiple EU states, you need to understand how EU social security coordination works in such situations. Most importantly, you need to know when and how to secure the A1 form for employee secondment. Otherwise, you may risk facing unexpected costs (fines), payments of double contributions, or challenges from foreign authorities.
This article explains what the A1 form really means for HR departments, how it fits into the EU legal framework, and what Romanian employers must do to remain compliant.
The main goal of EU social security rules is to ensure that people who move across borders for work are subject to just one country’s system — not two or more, and not none, of course. Thus, these rules prevent legal gaps and reduce bureaucracy for both employers and their employees.
The A1 form for employee secondment is the official document that certifies which country’s social security laws apply to an employee temporarily working in another EU or EEA country, or Switzerland. For Romanian employers, it means that your seconded employee remains covered under Romanian social insurance — so during this time your company doesn’t end up paying social contributions in both countries.
The rules governing the A1 form for employee secondment are found in two key EU regulations:
These regulations apply in Romania since its EU accession in 2007 and becoming an EU member state. In this system, each worker can only be covered by the legislation of one Member State at a time. The A1 form proves which one that is – as per the general rule, this should be the country where the work is physically performed. However, exceptions apply for posted workers, as we can further see below.
Under the standard rule – known as “lex loci laboris” (which means application of the law of the place of work) – a person must be or remain insured where they physically work. So, if an employee is temporarily working in France, French social security rules would normally apply. Which in practice means that the employee must pay salary social contributions in France.
Nevertheless, Article 12 of the Regulation (EC) No. 883/2004 creates a powerful exception. If an employee is temporarily posted by their employer from Romania to another EU country for a limited period (of up to 24 months), and they are not replacing another posted worker, then Romanian social insurance rules still apply. Which means that the seconded employee may continue to pay social contributions in Romania. To prove this, you need to obtain the A1 form for employee secondment before the assignment begins.
This form is essential. It tells the host country’s authorities that Romanian legislation continues to apply, and your employee should not be registered locally in the host country for paying social contributions.
One of the conditions for issuing the A1 form is that the employee must normally work in Romania for a Romanian employer. The employer must also normally carry out its economic activities in Romania. But what does “normally” mean in this context?
It means that the company must conduct substantial business activity in Romania. It must not just exist on paper. Authorities assess this based on:
This rule prevents artificial arrangements where companies are “based” in Romania but in practice operate entirely in another EU member country.
Not every international assignment is a posting. Some employees work regularly in more than one country. For instance, a sales manager who travels weekly between Romania and Austria as part of his regular job duties.
This situation is called pluri-activity, or “multistate work”. And it is regulated by Article 13 of the EU Regulation 883/2004. In such cases, the applicable social security legislation depends on factors such as the employee’s regular place of residence and/or the country where their employer(s) are based.
Even in cases of pluri-activity the A1 form is still used, but with a different basis of determination. It certifies where social security contributions must be paid when work is regularly split across multiple countries. The employer must assess whether a substantial part of the employee’s work is performed in Romania or whether other rules determine the applicable legislation (e.g., such as the country of residency).
The competent Romanian authority in the field of social security is the National House of Public Pensions (Casa Națională de Pensii Publice – CNPP), specifically through its Directorate for International Relations.
To issue the A1 form for employee secondment (or for multistate work or other specific situations), the CNPP generally examines:
The Romanian authorities may also liaise with foreign institutions if additional approvals are required, or if questions or conflicts arise. Under Article 16 of Regulation 883/2004, countries can agree to apply exceptions to the usual rules in specific cases, though this is the exception and not the norm.
A common misconception is that the A1 form is simply a declaration or a formality. In reality, it is a binding legal document, and incorrect or incomplete applications can have real consequences in what regards the social contributions due on the employee’s remuneration.
Here’s what can go wrong if you don’t obtain the A1 form for employee secondment:
Another frequent confusion arises from Romanian labor law interpretation. While the Romanian Labor Code speaks of “detașare” (secondment) with various employment obligations, the EU Regulations regarding social security interpret secondment only in relation to social security coverage, and not any labor law rights. These are separate concepts, and HR must treat them accordingly.
To request the A1 form for employee secondment, employers must submit an application to CNPP with the following:
It’s critical to apply before the employee starts the activity abroad. Retroactive applications are also accepted, but any delays can expose your company to unexpected obligations abroad.
If you’re overseeing global mobility processes in your organization, here’s how to make sure the A1 form for employee secondment works in your favor:
