27.08.2026
If you are an employer, employee or self-employed person in Malta with work-related links to another European Union country, it is important to understand when an A1 Certificate may be required.
The A1 Certificate confirms which country’s social security legislation applies to a worker who is temporarily posted abroad or who works across more than one EU country. In practice, it helps avoid the risk of duplicate social security contributions.
The A1 Certificate is an official social security document issued by Malta’s Department of Social Security.
Under EU rules, a person may generally be subject to the social security legislation of only one country at a time. The A1 Certificate therefore serves as proof of the applicable social security system.
· Benefit: It confirms that social security contributions continue to be paid in Malta while the person is working temporarily or operating in another EU Member State.
· Protection: It helps protect the worker and, where applicable, the employer from being required to pay social security contributions in another country as well.
An A1 Certificate may be required whenever an employed or self-employed person has work ties to more than one EU country. Common situations include:
1. Temporary postings: A Maltese employer sends an employee to work temporarily in another EU country, generally for up to 24 months.
2. Self-employed cross-border work: A person normally self-employed in Malta carries out a similar activity in another EU country, generally for up to 24 months.
3. Work in multiple EU countries: A person regularly works in two or more EU countries, either simultaneously or on a rotating basis typically including seafarers and air crew.
4. Mixed employment: A person carries out employed and self-employed activities in different EU Member States.
5. Civil servants: A public officer or civil servant performs employment duties in another EU country.
From 1 September 2026, the Department of Social Security will change the way online A1 applications are submitted. The new procedure places greater emphasis on secure access and individual identity verification.
· The “Guest” option will be discontinued: Applications will no longer be submitted without logging in.
· e-ID or eIDAS login will be required: Individuals will need to submit their own application online by logging into the portal here using valid e-ID credentials or eIDAS access for EU cross-border electronic identification. As a result employers and other organisations will not be able to submit A1 applications for their employees under the new procedure.
Employers should inform affected employees of this change as soon as possible, particularly those who are likely to require an A1 Certificate after the new procedure comes into effect.
Employees who may need to apply should also ensure that they have active e-ID or eIDAS credentials in place in advance. This will help avoid unnecessary delays, particularly where workers are due to be posted abroad or perform cross-border work.
This article is intended as a general overview. Specific circumstances may require tailored advice, particularly where cross-border working arrangements are complex.
Need assistance?
If your business posts employees abroad, engages self-employed contractors across EU Member States, or regularly deals with cross-border working arrangements, it is advisable to review your A1 Certificate processes before 1 September 2026. Our team can assist with assessing whether an A1 Certificate is required, preparing for the new e-ID/eIDAS application process, and advising on the social security implications of cross-border work. You may reach out to us on info@dingli.com.mt for our tax team to assist you further.