NO changes to the applicable social security law for persons who are temporarily
working fully or partly from home.
An A1 certificate
is not necessary. It only needs to be issued if proof of the application of
German legislation is actually required in the country of residence, with
reference to Article 12(1) of Regulation (EC) 883/04 (posted workers). The reason
for this is that employment in the Member State of residence is temporary and
in accordance with the employer’s right of direction. This applies irrespective
of the fact that the ‘other Member State’ is the place of residence.
Persons habitually employed in several Member States
who, regardless of the current situation, normally work in several Member
States and for whom the applicable law has been determined in accordance with
Article 13 of Regulation (EC) No 883/2004, a temporary changes to the
distribution of working time will not result in any changes with regard to the
applicable social security law. This even applies if the work is temporarily
performed exclusively at home. A1 certificates issued remain valid for this
Interruption and/or postponement of deployment to another Member State or to a State subject to a bilateral agreement
notification from the employer about the interruption of a posting is no longer
necessary in this case,
- if it is not expected to last
longer than two months (a longer period applies for certain bilateral
information sheet ‘Working in ...’) and
- the end of the foreign posting
is not postponed altogether.
case, certificates issued in respect of the applicable legislation shall remain
If the end-date
for the posting is extended and the interruption period is more than two
months, the employer must normally apply for a new posting certificate for the
extension period. If, on the other hand, it is not planned to continue the
assignment, the employer must notify its intention to terminate the assignment.
This also applies to persons for whom an exemption agreement has been concluded
in accordance with Article 16 of the Regulation (EC) or within the framework of
bilateral social security agreements.