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Teil 3 der Serie: A1-Bescheinigung: Wann, wo und wie muss sie beantragt werden?

October 16, 2019

Zuzana Hero

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  • GermanyGermany

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Willkommen bei unserer neuen Serie für den Mittelstand zum Thema Mitarbeiterentsendung und Compliance! In unserem dritten Artikel greifen wir die wichtigsten Punkte zur A1-Bescheinigung auf.

Teilen Sie uns gerne Ihre Herausforderungen zur A1-Bescheinigung mit und wir werden diese in zukünftigen Beiträgen adressieren.

Wann muss die A-1 Bescheinigung beantragt werden?

Für alle Geschäftsreisende innerhalb der EU-, EWR oder in die Schweiz, ist die A1-Bescheinigung Pflicht. Dabei ist die Art der Tätigkeit nicht entscheidend.

Grundsätzlich gilt, dass alle grenzüberschreitende Arbeitnehmer nicht mehr dem deutschen Sozialversicherungsrecht unterliegen, sondern den sozialversicherungsrechtlichen Vorschriften vor Ort im Zielland. Um eine Doppelversicherung zu vermeiden, selbst wenn es sich nur um eine eintägige Dienstreise handelt, sowohl bei kurzfristigen und langfristigen Einsätzen, wird durch die A1-Bescheinigung nachgewiesen, dass deutsches Sozialversicherungsrecht fortbesteht. Das A1-Formular darf auch nachträglich beantragt werden.

Wo und wie muss die A-1 Bescheinigung beantragt werden?

  • Entsendung gemäß Art. 12 EU-Verordnung 883/2004
  • Der Arbeitgeber muss eine nennenswerte Geschäftigkeit in DE ausüben (wenn min 25% des Umsatzes in DE erwirtschaftet werden),
  • Der Arbeitnehmer muss unmittelbar vor der Entsendung den DE SV Rechtsvorschiften zumindest ein Monat unterliegen,
  • Auch während der Entsendung bleibt die arbeitsrechtliche und organische Bindung zum Arbeitgeber im DE bestehen,
  • Die Dauer der Entsendung beträgt maximal 24 Monate (im Voraus zeitlich begrenzt),
  • Der Arbeitnehmer löst keinen anderen entsandten Arbeitnehmer vor Ort ab,
  • Nur elektronische A1-Beantragung möglich über sv.net

 

  • Mehrfachbeschäftigung gemäß Art. 13 EU-Verordnung 883/2004 ist eine planbare und regelmäßige Beschäftigung (zumindest an einem Tag im Monat oder einer Woche in Quartal), der in zwei oder mehrere Mitgliedstaaten ausgeübt ist.
  • Wesentlichen Teil der Erwerbstätigkeit in Wohnstaat ausgeübt ist
  • Keine zeitliche Begrenzung (regelmäßige Verlängerung notwendig)
  • Kein Ablöseverbot
  • Mehrfachbeschäftigung derzeit und voraussichtlicher Zukunft Beantragung bei DVKA nur in Papierformat möglich bei DVKA

 

Weitere Informationen zu aktuellen Entwicklungen finden Sie hier:

 

A1 Certificate of Social Security Coverage No Longer Required for Short Notice or Short-Term Business Travel to Germany

EU Measures to Combat Social Dumping: An Overview in Context of Posted Workers

Posted Workers Compliance and AI Social Security Certificates: The Current Status Quo Presents an Ambiguous Picture

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