Information Sheet on Work-Related Travel / Posting Abroad
Persons in a dependent employment relationship who are temporarily posted abroad within the scope of their German employment relationship may still be subject to the German legal provisions regarding social security. This is determined in advance and documented in the posting certificate. If the posting certificate is not attained for a trip abroad, there is a risk of high penalties for both the employer and the person being posted (including fines, immediate suspension of work, access denial, payment of social security contributions according to the law of the country of residence, double taxation).
The posting certificate must be requested from the responsible HR staff in advance using the electronic application for the issue of a certificate of posting (only available in German) or the following application form (DOCX) in English.
Below you will find additional information on the topic of posting and posting certificates.
What is a posting?
Fundamentally, every person working outside of their home country must pay social contributions in their host country. You can use your posting certificate to prove if you are subject to the law of the sending country or the regulations of the foreign country. You must have a posting in order for a posting certificate to be issued.
A posting is defined as when you
- are dispatched abroad
- on the instructions of your domestic employer
- in order to provide a service there for a limited time period.
This also applies if you were hired specifically for this foreign assignment and there is a prospect of continued employment in Germany with the sending employer.
If you already live in the country of posting, it is not a posting. In this case you are considered a local employee. For a posting, it is imperative that you have been either previously employed in Germany or had your residence or habitual abode there.
A posting is only possible when an actual time limit for the foreign assignment has been established in advance. This can take place through a contract or through the unique nature of the assignment (e.g., handling of a certain project).
Posting Certificates
Pay scale employees:
An A1 certificate is issued for trips within the EU or EAA countries (Iceland, Liechtenstein, Norway, or Switzerland).
You can use the A1 certificate to prove whether you are subject to the law of the sending country or the regulations of the foreign country. The maximum period of validity for an A1 certificate is 24 months. Accordingly, the duration of the posting may not exceed 24 months—only in this case are you subject to the legal provisions of the sending country. You must apply for a separate A1 certificate for each stay abroad.
A different type of posting certificate is issued for postings in countries with which Germany has a bilateral social security agreement (e.g., United States or China). On the DVKA website, you will find an overview of the countries with which agreements have been concluded.
If the country to which you have been posted is not an EU/EAA country and a bilateral social security agreement has not been concluded with it, a posting certificate will not be issued. In this case, the German social security regulations still apply. Nonetheless, it is important that you notify Human Resources of your posting.
Civil servants:
An A1 certificate is issued for trips within the EU or EAA countries (Iceland, Liechtenstein, Norway, or Switzerland).
You can use the A1 certificate to prove whether you are subject to the law of the sending country or the regulations of the foreign country. The maximum period of validity for an A1 certificate is 24 months. Accordingly, the duration of the posting may not exceed 24 months—only in this case are you subject to the legal provisions of the sending country. You must apply for a separate A1 certificate for each stay abroad.
A different type of posting certificate is issued for postings in countries with which Germany has a bilateral social security agreement (e.g., United States or China).
In these cases, the Deutsche Rentenversicherung (German Pension Insurance) is responsible for issuing the certificate. There is no legal obligation to carry a posting certificate in the country of destination. As a rule, this is issued only upon request for proof by the country’s authorities. We recommend applying only if the authorities in question request a certificate.
You will find an overview of the countries with which agreements have been concluded on the DVKA website (German only).
For treaty-less countries (e.g., for trips to countries without bilateral social security agreements), there are no posting certificates as a rule. For this reason, German social security regulations apply in such cases and no posting certificate is issued. Be sure to review the services and provisions for the chosen rate with your private/voluntary insurance provider abroad. Nonetheless, it is important that you notify Human Resources of your posting.
How, where, and when do I apply for the posting certificate?
To receive a posting certificate, fill out this application (DOCX) and send it to the responsible HR staff no later than two weeks prior to your departure. The information requested in the application is compulsory.
After reviewing your information, HR will apply for an A1/posting certificate for you. For persons with statutory health insurance, the certificate is issued by the relevant health insurance companies. For persons with private health insurance, the certificate is issued by the German pension insurance company (Deutsche Rentenversicherung, DRV). For persons with professional insurance, the certificate is issued by the consortium of professional association pension schemes (ABV e.V.). The HR staff will send you your posting certificate.
Do members of all employment groups need to apply for a posting certificate?
Yes. All employees who travel abroad (even if only for a few hours) must apply for a posting certificate and carry it with them. No distinction is made between employment groups. Even civil servants who do not pay any social security contributions must apply for a posting certificate. During the review process for issuing of a posting/A1 certificate, special civil servant status during the assignment is verified within the scope of work duties.
Is it possible to apply for a blanket posting certificate?
No. It is not possible to apply for a blanket posting certificate. If you are making multiple trips abroad for a set time period, you must request a separate posting/A1 certificate for each trip.
Do I need to take the posting certificate with me?
Yes. You must take your posting certificate with you. If you cannot prove that you are subject to social security obligations in the sending country, you are fundamentally subject to the legal regulations applicable abroad.
To combat illegal work and wage dumping, controls are now being stepped up, especially in Austria, Switzerland, and France. The lack of a posting certificate can have serious consequences for you as well as for your employer (e.g., fines, immediate suspension of work, access denial, payment of social security contributions according to the law of the country of residence, double taxation).
What happens if I do not have a posting certificate when I embark on my trip?
If you do not yet have a posting certificate at the start of your trip, you should definitely take a copy of your application or official proof of application with you. HR Services will provide you with these documents on request.
A copy of your work-related travel request is not sufficient.
What do I need to consider if my trip will take me to several different countries?
As a general rule, a separate certificate is necessary for each country and each time period. Naturally, this does not apply if you are merely passing through other countries on your way to or from your destination country. The decisive point is whether or not you actually carry out a professional activity during your stay in the country, whereby business telephone calls and emails during transit are considered marginal and disregarded.
Specifics: In the case of expeditions by ship, the country under whose flag the ship sails is considered the country of employment, regardless of its route or ports of call.
What do I need to do if I have an accident or become ill during my stay abroad?
Firstly, you must of course comply with the duty to report the incident and immediately notify the person/facility responsible for you at your place of employment of your inability to work. Even when abroad, you are fundamentally entitled to continued remuneration and sick pay. The same applies to accident insurance in the case of work-related accidents.
Typically, costs incurred as a result of an accident or illness are reimbursed by the employer. Please contact the responsible HR staff if you have any questions in this regard.
What do I need to consider if my employment abroad is not at the instructions of my employer?
If you take on work abroad without instructions to do so from your employer, you are personally responsible for clarification of your status under insurance law. In order to clarify this matter, you must submit an application directly to the German liaison office for health insurance abroad (Deutsche Verbindungsstelle Krankenversicherung Ausland, DVKA). The appropriate application form can be found on the DVKA website.
Who can advise me on more detailed questions?
You should be aware that the entire process is a DRV or DVKA process that is only implemented by Universität Hamburg. We are therefore unable to provide an in-depth consultation. HR Services will naturally be glad to answer any questions you may have on the application process itself. If you have more detailed questions, we recommend that you contact your (health/pension) insurance company directly.