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A1 Forms – Social Security, Not Tax.

An “A1 form” refers to a document used in the context of social security contributions for workers temporarily working within another European country.

The purpose of the A1 form is to certify which country’s social security legislation applies to an individual working temporarily in another country within the EU or EEA. This is important because individuals are generally subject to the social security laws of the country in which they work and for any locally sourced income.

If granted, the A1 form helps prevent a person from having to pay social security contributions in multiple countries simultaneously and for a limited period.

To obtain an A1 form, the employer in their home country or the self-employed individual applies for the A1 form from the social security institution in their home residency. The application usually requires details about the nature and duration of the work being performed in the host country in which they will be completing the work. If the application is approved, the home country’s social security institution issues the A1 form for the individual which will specify the duration for which it is valid. This duration can also be for a maximum period of two years.

The individual will need to keep their A1 form to hand to present it to the authorities in the host country, confirming that they are covered by the social security system of their home country. With a valid and granted A1 form, the individual will continue to pay social security contributions in their home country.

It’s important to note that the A1 form is intended for individuals working temporarily in another EU or EEA country regarding Social Security contributions only.

The rules regarding Social Security and Tax treatment on locally sourced income are treated separately.

Tax liability is typically required to be paid on locally sourced earnings from day 1. This is known as limited tax liability as a non-resident if working there under 183 days.

Keep in mind that the requirements around A1 forms and tax liabilities can differ from location to location, so it’s advisable to check with relevant authorities or specialists like Liberty Bishop International in this area.

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