On 7 July 2026, the European Parliament adopted the draft amendments to Regulation (EC) No 883/2004 on the coordination of social security systems and Regulation (EC) No 987/2009, which lays down the implementing provisions.
A significant part of the amendments concerns the coordination of unemployment, family and long-term care benefits. For employers, however, the changes to the rules on postings and business trips, as well as the procedures related to A1 certificates, are also of major practical importance.
The new rules are not yet in force: for the regulation to become official, it must be published in the Official Journal of the European Union.
Postings and the 24-month period
The amendment maintains the basic principle that an employee or self-employed person posted to another Member State for up to 24 months may, as a general rule, continue to remain subject to the social security legislation of the sending Member State, provided that the person is not replacing another posted individual.
Article 12 of Regulation (EC) No 883/2004 has already excluded the application of the posting rules to an employee sent to replace another person. The amendment, however, provides more detailed rules for the treatment of successive postings.
If the originally posted individual does not complete the work carried out in another Member State and is replaced by another person, the legislation of the sending State may continue to apply only if:
- the aggregate duration of the work performed by the persons concerned does not exceed 24 months, and
- the other conditions of the posting are also fulfilled.
Practical significance: the 24‑month time limit will have to be assessed not only on an individual basis but, where relevant, collectively in respect of persons successively posted to perform the same work or activity.
Three-month prior connection with the sending state
One important element of the reform is the strengthening of the requirement for a prior connection with the sending Member State.
According to the amended Article 14(1) of Regulation (EC) No 987/2009, a person whose employment relationship was established specifically for the purpose of being posted to another Member State may also be posted, provided that, immediately before the start of employment, the person had already been subject for at least three months to the legislation of the Member State in which the employer is established.
For self-employed persons, the amended Article 14(3) introduces a similar requirement: the person concerned must have carried out their activity for at least three months in the Member State of establishment before wishing to rely on the posting rules under Article 12.
Two-month “cooling-off” period for repeated postings
The amendment also introduces a clarifying rule regarding the repeated use of posting arrangements.
If an employee or self-employed person has carried out activities in another Member State for a total period of 24 months – with interruptions of no more than two months – then, with respect to the same person and the same Member State, the posting rules may only be applied again after at least two months have elapsed from the end of the previous period of activity.
Naturally, in special circumstances it will remain possible to obtain approval for derogations from the general rules through a specific agreement.
Practical significance: after the expiry of the 24‑month posting period, a new posting period for the same individual cannot be started immediately in the same Member State; as a general rule, an interruption of at least two months will be required.
Business trip and short-term activities: long-awaited exemptions from the A1 procedure
One particularly welcome practical innovation of the amendment is the introduction of the concept of a “business trip”, exempting certain short-term activities abroad from the prior notification requirement and the obligation to apply for an A1 certificate.
A business trip means a time-limited activity connected to the business interests of the employer or self-employed person, such as participation in:
- a business meeting,
- a conference,
- a seminar,
- training.
However, the following do not qualify as a business trip:
- provision of services,
- transport of goods.
According to the draft, as a general rule, it would not be necessary to apply for an A1 certificate in advance for:
- a business trip; and
- short-term activities whose total duration within a period of 30 consecutive days does not exceed three consecutive working days.
It is important to note, however, that in the case of construction activities, the short duration alone does not create an exemption: the prior notification and A1 certificate application requirements would continue to apply.
The exemption is therefore not automatic for all short-term work performed abroad. It must be examined whether:
- the activity genuinely qualifies as a business trip,
- the activity does not constitute the provision of services or the transport of goods,
- the activity does not fall within the scope of construction activities.
A1 certificate: technical clarification of the procedure
With regard to A1 certificates, the amendment is primarily technical in nature, but it would introduce a clarification that is particularly useful in practice.
In the case of a posting, the employer (or, in the case of a self-employed person, the person concerned) would have the following obligations before the activity begins:
- foreign work activity would have to be reported to the competent institution,
- the issuance of an A1 certificate would have to be requested.
Practical significance: before the start of the posting, at least the A1 application would have to be submitted. If the certificate is not issued immediately, the competent institution would provide an automatic acknowledgement of receipt confirming that the procedure is in progress.
Not a complete overhaul, but substantial changes
The planned amendments do not fundamentally transform the posting system, but they introduce several clarifications and new procedural elements that may bring significant practical changes. For employers, the following changes may be particularly important:
- the requirement of a three-month prior connection,
- the aggregation of the 24-month time limit,
- the exemptions from the A1 procedure for business trips and very short-term activities.
It will be interesting to see how quickly the authorities of the Member States – including the Hungarian authorities – will be able to adapt to the new provisions and what practical solutions they will introduce.
The team of WTS Klient Hungary has specialised expertise in the field of expat taxation and social security obligations. Our goal is to ensure that the tax payment and tax return process for posted employees is carried out smoothly and accurately despite its potential complexity. We assist with issues related to business trips, postings and A1 certificates. Feel free to contact our experts.
This article provides general information and does not constitute advice.
