A1 certificates are issued by HMRC for employees and the self-employed working across borders as evidence that the worker does not need to pay social security contributions in another country.

HMRC is able to disregard changes to work location caused solely by the COVID-19 pandemic when determining the applicable legislation for A1 certificate applications for employees and the self-employed. Following discussions with EU social security authorities, HMRC can continue to consider such cases until 30 June 2023 (extended from 31 December 2022).

Employees and the self-employed who do or did not work in the UK – or the EU member state where they normally work – because of the pandemic should provide full details of the circumstances when applying for an A1 certificate.

Read HMRC’s guidance




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