A1 Certificates for Cross-Border Workers: Changes from 14 September 2026

Working across borders can create an important question that is sometimes overlooked: which country’s social security system applies?

For employees, employers and self-employed people whose work connects Malta with another country, the answer may be confirmed through an A1 certificate.

Fra 14 September 2026, there is also a change to the way A1 applications are accessed online in Malta. The Guest option will no longer be available, meaning applications will need to be accessed using an e-ID or eIDAS login.

So, what exactly is an A1 certificate, who may need one, and what is changing?

What is an A1 certificate?

En A1 certificate, formally known as Portable Document A1, confirms which country’s social security legislation applies when a person’s work involves more than one European country.

Under EU social security coordination rules, a person should generally be covered by the social security system of only one country at a time. The A1 provides evidence of which country’s system applies in a particular cross-border working situation.

For example, an employee may work for a Malta-based company but be temporarily sent to carry out work in another EU country. If the relevant conditions are met and Malta remains responsible for that employee’s social security coverage, the A1 confirms that position.

This helps prevent a worker from being subject to social security contributions in more than one country for the same cross-border situation.

An A1 certificate can become relevant in several types of cross-border work.

These can include:

The rules are not identical in every situation. For people who regularly work in several countries, factors such as where they live and where a substantial part of their work is carried out can affect which country’s social security system applies.

An A1 certificate should therefore not be viewed simply as a travel document for anyone going abroad for work. The working arrangement must first fall within the relevant social security coordination rules.

Temporary postings and the 24-month rule

One of the most common situations involving an A1 certificate is a temporary posting.

This can happen when a Malta-based employer sends an employee to another EU country to perform work on the employer’s behalf for a limited period.

Where the applicable conditions are satisfied, the employee may remain covered by Malta’s social security system for up to 24 måneder, instead of moving into the social security system of the country where the temporary work is performed.

A similar principle can apply to a self-employed person who normally works in one EU country and temporarily carries out a similar activity in another.

However, the 24-month period should not be treated as an automatic entitlement. The nature of the employment relationship, the employer’s activities and the circumstances of the posting are among the factors that can be relevant when determining whether the conditions are met.

A new application process from 14 September 2026

Fra 14 September 2026, Malta is changing how users access the online A1 application. According to the Malta Government’s A1 service, den Guest option will no longer be available, and access will require either a Maltese e-ID or eIDAS login.

The change relates to online access only and does not alter the rules determining who is covered by Maltese social security.

For employees posted abroad, the employer would normally handle the A1 application, while self-employed individuals generally apply in their own right. Supporting documentation varies depending on the type of cross-border work.

Once issued, the A1 serves as evidence of the applicable social security system for the period stated on the certificate and should be kept available where required by the relevant authorities.

Working regularly across different countries

Not all cross-border work is a temporary posting. Article 13 of Regulation (EC) No 883/2004 sets out the rules for determining which social security legislation applies when a person normally works in two or more Member States. Factors such as where the person lives and where a substantial part of their work is carried out can affect the outcome.

Malta’s Department of Social Security provides a Working in the EU Self-Assessment Tool to give employers and self-employed individuals an initial indication of their position. The tool covers relevant situations involving the EU, EEA, Switzerland and the UK, although its result is indicative rather than binding.

A1 applications should ideally be considered before overseas work begins. The government currently indicates a one-day processing stage followed by a five-day accepted/rejected stage, although more complex cases may take longer.

For employers, addressing the A1 requirement early can help avoid complications once cross-border work has already started.

An A1 certificate is not a tax certificate

This is an important distinction for anyone working internationally. An A1 deals with social sikring, not indkomstskat.

Having an A1 does not, by itself, determine where a person is tax resident or where their employment income should be taxed. Nor does it automatically resolve other tax and business questions that can arise from cross-border working.

For example, an international working arrangement may separately need to be considered from the perspective of payroll obligations, individual taxation or potential business tax implications. A worker can therefore remain covered by Malta’s social security system while separate tax considerations arise in another jurisdiction.

For both workers and employers, the social security and tax sides of a cross-border arrangement should be considered separately.

Getting the A1 right

For businesses and individuals working internationally, the A1 certificate may seem like a small administrative detail, but it provides important evidence of where social security obligations sit.

With Malta’s online application process changing, employers and cross-border workers should make sure the correct social security position is established and the necessary documentation is in place.

When work crosses borders, the paperwork should be ready to cross with it.

This article is intended for general information purposes only and does not constitute tax, legal or social security advice. Individual circumstances should be reviewed before taking action.