A1 Certificates after Brexit for UK employees travelling to EU for short-term business trips

Is the A1 certificate required for UK employees attending short term business meetings in the EU? The literature online provided by some consultants state that some EU countries, post Brexit have begun tightening the measures with respect to cross border national Insurance, and may even issue significant fines and deny entry if an A1 is not present and that is should be applied for even for short-term business trips. With the time it takes to actually process and receive the certificate, the business meeting probably would have already taken place? I can understand a need for UK employees posted on an assignment in the EU for up to 2 years, but for business meetings lasting no longer then 3-5 days, is this really required?

Hi,

When you work less than 5% of your working time in another member state this is classed as marginal activities and an A1 isnt required. If however, you regularly travel to EU member states you may benefit from applying for a portable document A1, working in 2 or more member states. You can apply for this for up to 2 years, and it covers all of the countries you will work in, the application form for this is a CA8421.

Thank you.

Thank you for your answer. Unfortunately, I cannot see an option to apply for the CA8421 with our business gateway account as an employer, instead, there is only an option for individuals, who can use their own gateway accounts, or an agent. Could you please clarify how employers can complete the CA8421 online using their own gateway? Additionally, if this is needed for regular travel that, is it the employer, who is sending the individual employees on assignments/business trips, required to ensure that the Portable A1/CA8421 has been applied for, or the individual employee, i.e. as there can be penalties issued, who would face this penalty, the individual employee or the employer? Many thanks.

Hi Ahmed Khalid,

The employer or agent must fill in form CA8421 ‘normally working in two or more countries in the European Economic Area’
The employer must fill in form CA3821 if it’s the first time an employee needs an A1 certificate
The link for the form from the Gov.uk website is Tell HMRC if you're sending employees to work abroad (CA3821)


Thank you.

how do i find my a1 certificate? I have one but can not find a copy of it. Many thanks

Hi
Please contact National Insurance office on 03002003500.
Thankyou.