Guide · Posting

A1 certificate 2026: duty, application & inspection when posting

When the A1 certificate is mandatory, how to apply and what matters during customs audits.

By: Sandy Smajić · Founder & compliance expert, EmployGuardReviewed by: EmployGuard Compliance-TeamLast updated: 26 June 2026

What is the A1 certificate?

The A1 certificate proves in which EU/EEA state a posted worker is covered by social security. It prevents double contributions and is required for every cross-border assignment — even for a single day.

When is it mandatory?

  • When posting workers from another EU/EEA state to Germany.
  • Also for self-employed subcontractors working across borders.
  • Apply before work starts — retroactive applications are risky.

Application & validity

The application goes through the competent social-security body in the home country (in Germany: health insurer or DRV). The A1 is valid for a defined period and must be carried on site and presentable to FKS/customs.

Fines & risks

If the A1 is missing during an inspection, fines and back-payment of social-security contributions can follow — and it is an indicator of bogus self-employment. Clients should require it before work begins.

How EmployGuard helps

  • Central storage of the A1 per worker and subcontractor.
  • Automatic reminders before expiry.
  • Instantly presentable during customs/FKS audits.

FAQ

Does every posted worker need their own A1?

Yes. The A1 is personal and must be applied for and carried individually by each posted worker or self-employed person.

Does the A1 apply to short assignments?

Yes. Even single-day cross-border assignments generally require an A1 certificate.

Who is liable if the A1 is missing?

Besides the posting company, the German client can also become liable — including back-payments and fines.