What is form A1?
What is form A1?
Form A1 is an important document for employees who work or are posted to work abroad, and it must be completed for a number of reasons:
1. Determination of applicable legislation:
Form A1 determines the (social security) legislation under which an employee is to be insured while working abroad. This avoids situations in which an employee would have to pay social in-surance in two countries or would not be insured anywhere.
2. Employee protection:
Completion of form A1 protects employees by clearly specifying the country in which they will be covered by social insurance, which includes pension insurance, sickness insurance, unemploy-ment insurance and other social benefits.
3. Compliance with statutory obligations:
Form A1 helps employers and employees to meet their statutory obligations regarding social in-surance within the European Union, the European Economic Area and Switzerland, as well as other countries with which the Czech Republic has an international agreement on social security. Failure to complete this document could result in a breach of the regulations of the relevant coun-tries.
4. Avoidance of double taxation and insurance:
Form A1 ensures that employees do not have to pay social insurance in two countries at the same time. This is important for avoiding double taxation and insurance, which could be very costly for employees.
5. Easier access to healthcare:
Employees who have completed form A1 have easier access to healthcare in the country in which they work because it clearly states that they are insured in accordance with the legislation of their home country.
6. Document for supervisory authorities:
Form A1 serves as proof to supervisory authorities abroad that the employee and his/her employ-er are fulfilling their social insurance obligations. This can be important during inspections by lo-cal authorities.
The completion of form A1 is therefore essential for ensuring social security provision for employ-ees working abroad and for fulfilling the statutory obligations of the employer.
When do you as an employee of the Faculty of Social Sciences need to have a valid form A1?
The form is required in the following situations:
1. Posting of employees abroad: If an employee is sent by their employer to work in another country of the European Union (EU), the European Economic Area (EEA) or Switzerland, or a country with which the Czech Republic has an international social security agreement, this form confirms that the employee remains insured under the legislation of his/her home country for the duration of the posting.
2. Working in multiple countries at the same time: Employees who work simultaneously in multiple countries in the EU/EEA/Switzerland. This form determines which legislation governs your social insurance.
3. For business trips: Form A1 may be necessary even for short-term business trips to another country in the EU/EEA/Switzerland, especially if required by local laws or rules.
4. Long-term assignment: If an employee is assigned to work abroad for an extended period of time (for example, more than twelve months), he/she must complete form A1 in order to clarify which legislation he/she is in-sured under.
In brief: If you are going on a business trip abroad, this form is necessary in order to ensure that you are properly covered by social insurance and meet all statutory social security requirements. These trips may include:
- an hour-long meeting
- long-term work over a period of days, weeks or months
- a lecture, conference or congress at which you appear as a lecturer
- a visit to a foreign university
- work training
During a business trip you may be asked to submit the form or confirmation of your application. Failure to comply with this obligation is subject to high sanctions by supervisory bodies abroad.
How do I apply for form A1?
To request form A1, complete the “Application for determination of the applicable legislation for employees”. Employees who are self-employed should complete the “Application for determina-tion of the applicable legislation for employees who are also self-employed”. insert links directly into the titles: https://eportal.cssz.cz/web/portal/-/tiskopisy/szzvpp https://eportal.cssz.cz/web/portal/-/tiskopisy/szz-osvc-vpp
The Human Resources Department will help you fill in the form: IPS and ISS: Kateřina Gabrielová, 222 112 288, katerina.gabrielova@fsv.cuni.cz IIS, ICJS and Lanuage Centre: Lenka Opatrná, 222 112 180, lenka.opatrna@fsv.cuni.cz IES: Mgr. Mercedes Wimmerová, 222 112 233, mercedes.wimmerova@fsv.cuni.cz Dean's Office: Bc. Angelika Hájková, 222 112 298, angelika.hajkova@fsv.cuni.cz
Issuing of the form takes 30 days, which is the statutory period, but due to the workload of the social security administration, applicants should expect a delay. Applications must therefore be submitted well in advance.
The following information is required to complete the form:
- name, surname, personal number, address of permanent residence
- employer identification data: name of employer, ID number, address of registered office
- employment contract: copy of current employment contract or amendment to contract – to be supplied by the Human Resources Department
- employment contract with other employer in the Czech Republic: to be attached by the employee
- information about work to be performed abroad: data on the country in which you will work, planned start and end of work
- reason for application: Brief explanation of the reason why it is necessary to determine applicable legislation (e.g. posting abroad)
Next steps: After submitting the application, your company's human resources department will be responsi-ble for the:
- inspection and verification of all delivered documents
- completion and sending of form A1 to the competent authority
- upon approval and receipt of form A1, you will be informed by HR and receive a copy of the form for your needs
If you have any queries or require more information, do not hesitate to contact the Human Re-sources Department.
Further references:
List of EU Member States https://tvorimevropu.cz/evropska-unie/clenske-staty/jednotlive-staty/
Academic trips abroad https://vydavatelstvi.vscht.cz/katalog/publikace?uid=uid_isbn-978-80-7592-104-8
Practical guide to the posting of staff https://op.europa.eu/cs/publication-detail/-/publication/8ac7320a-170f-11ea-8c1f-01aa75ed71a1