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Posting employees to work abroad

I need to post an employee to work abroad. What do I need to do?

  • The employee will go to work in one of the EU or EEA Member States, Switzerland or the United Kingdom of Great Britain and Northern Ireland.
    In this case, you can use the employee posting institution. Apply to the Social Insurance Agency to issue portable document A1 due to an employee’s posting. If you comply with the conditions set out in the coordination regulation, the portable document A1 will be issued due to the employee’s posting. This proves that the employer pays social security contributions for the employee in Slovakia.
  • The employee will work in several EU or EEA Member States, Switzerland or the United Kingdom of Great Britain and Northern Ireland. It is necessary to request the determination of the applicable legislation due to the concurrent performance of activities. Use the relevant type of application.
  • The employee will work in a country that is not an EU or EEA Member State, Switzerland or the United Kingdom of Great Britain and Northern Ireland. Find out if the given country has an International Social Security Agreement with Slovakia:
    • An international social security agreement exists. In this case, the employee’s situation will be governed by the relevant agreement.
    • No international social security agreement exists. In this case, the employee’s situation will be governed by the Slovak Act on Social Insurance.
USEFUL TIP 1:

Apply for the portable document A1 even for a short-term business trip. Ask for the portable document A1 in good time before you start a posting or activity in an EU or EEA Member State, Switzerland or the United Kingdom of Great Britain and Northern Ireland.

USEFUL TIP 2:

One portable document A1 can be issued for one employee only (it could also be a contract worker) for a specific period. If you are sending more than one employee, apply for a portable A1 document for each employee separately.

USEFUL TIP 3:

The Social Insurance Agency will determine which Member State’s social security legislation will apply to employees residing in the territory of the Slovak Republic. The portable document A1 will be issued by the competent institution of the country whose legislation applies in the given case. Thus, the Social Insurance Agency will only issue the portable document A1 if it finds that the conditions for the application of Slovak social security regulations are met.

USEFUL TIP 4:

For an overview of international social security agreements, see International Cooperation – Social Security Agreements (SK)

USEFUL TIP 5:

You can find all the required forms in the Forms (SK) section.

What are the basic conditions for issuing a portable document A1 for posting an employee in Slovakia?

The Social Insurance Agency will issue a portable document A1 if the following conditions are met:

  • The employer of the posted employee is active in Slovakia.
  • The duration of work abroad does not exceed 24 months.
  • A posted employee will not take over the position of another person abroad.
  • The employee was subject to Slovak social security regulations for at least one month before the posting.
  • The employer has a direct relationship with the employee.
  • The employer must be registered as an employer with the Social Insurance Agency for at least two months before the posting.
  • During the posting of other employees, at least 10 % of the total workforce must remain in Slovakia.
  • At least 25 % of the employer’s turnover must remain in Slovakia.
     

More information: How to apply Portable document A1 (PD A1)