After almost a decade of negotiations, the European Union has approved a long-awaited revision of the rules on social security coordination. The new legislation updates the existing rules to make them clearer, fairer and easier to enforce. The aim is to promote the mobility of workers within the EU, while ensuring greater legal certainty for employees, employers and social security institutions. The revision focuses in particular on the posting of workers, multi-national work, unemployment benefits, long-term care and family benefits.
For employers, the most significant changes are the new rules on posting of workers, business trips, A1 forms and persons working in two or more Member States.
The revision was formally adopted by the Council of the EU on 28 September 2026 and the Regulation was signed by the Presidents of the European Parliament and the Council on 7 October 2026. The next step is its publication in the Official Journal of the European Union. The Regulation will enter into force on the first day of the month following its publication. However, at the time of the editorial deadline for this article, it has not yet been published and the exact date of entry into force cannot yet be determined.
At the same time, it is important to note that a significant part of the changes relevant to employers will not be applicable immediately. The final text envisages that a number of provisions relating to the posting of workers, work in two or more Member States, A1 forms or unemployment benefits will only apply once 24 months have elapsed following the entry into force of the Regulation. This gives companies time to prepare, while also allowing them to start assessing the impact of the new rules on their processes now..
One of the most interesting innovations is the introduction of a definition of a business trip. This is a time-limited work activity related to the business interests of the employer or, in the case of a self-employed person, to their own business activity. Typically, this may involve participation in business meetings, conferences, seminars, professional or scientific events or trainings. On the other hand, the provision of services or supplies of goods is not considered a business trip.
Another novelty is the introduction of a special regime for business trips. In these cases, the new legislation envisages the reduction of some administrative obligations related to prior notification to the relevant institution and the submission of an application for an A1 certificate.
A similar reduction in administrative requirements is also expected to apply to other short-term cross-border activities not exceeding three consecutive working days within a period of thirty consecutive days. This exemption does not apply to activities in the construction industry and the obligation to provide prior notification and submit an application for an A1 certificate in advance remains unchanged.
The practical application of these provisions will depend on future implementing rules and on the approach of individual Member States. It will therefore be appropriate to monitor further guidence and the administrative practices of social security institutions.
In addition to simplifying some short-term activities, the rules for posting employees are being tightened. For example, it will now be required that a person recruited for the purpose of posting has been subject immediately before the start of the posting to the legislation of the sending Member State for at least three months.
At the same time, the rules for repeated postings are being further specified, and the worker’s link with the social security system of the sending Member State is strengthened. After completion of the 24-month posting period, a break of at least two months will have to be observed before the same person can be posted again to the same Member State, unless an exemption under Article 16 of the Regulation is granted.
An important change is also the emphasis on the correctness and verification of the data on the basis of which the A1 certificates are issued. Institutions will now be obliged to assess the facts more thoroughly before issuing an A1 certificate and to verify the accuracy of the data submitted by an employer or employee. In addition, the A1 certificate will be issued in a standardised format.
The revised regulation also introduces more detailed rules for the settlement of disputes between the institutions of Member States’ institutions in case of doubts as to the correctness or validity of a certificate already issued. It sets specific deadlines for communication between the institutions and a procedure for possible corrections or retroactive withdrawal of documents.
Significant changes will also affect employees who work in two or more Member States. The determination of the applicable legislation will now be valid for a maximum of 24 months. After this period, the employee’s situation will have to be reassessed based on their current working arrangements. This change may be particularly relevant for regional managers, people who regularly travel between countries or employees working in a cross-border hybrid working arrangements.
The revised regulation introduces a definition of social security fraud while expanding the possibilities for data exchange between Member States’ institutions. The aim is to enable more effective detection of irregularities, errors and possible abuse of the social security coordination system. Institutions will be able to compare data held in different Member States and verify their accuracy under certain conditions.
At the same time, the revision supports the wider digitalisation of social security coordination and makes explicit reference to the use of electronic tools and the future digital exchange of information between institutions.
The regulation also refers to the ESSPASS (European Social Security Pass) initiative, which is intended to enable the electronic issuance and verification of social security documents, including A1 forms, in the future. However, ESSPASS itself is the subject of a separate legislative proposal by the European Commission and is not part of the recently approved revision.
What we recommend to employers
Although most of the changes will not have an immediate impact, employers should already start to:
- map their processes for posting employees,
- review the use of A1 forms in the multi-country work regime,
- assess their approach to business trips and short-term cross-border activities,
- monitor further developments in the implementation of the new rules,
- prepare for the continued digitalisation of social security.
The adopted revision represents one of the most significant changes to the European rules of social security coordination in the last decade. Although many practical issues will only be clarified gradually through the administrative practice of individual Member, employers with an internationally mobile workforce should already pay increased attention to the posting of employees, A1 forms and cross-border work.
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