A1 and S1 Waiver Certificates

Purpose:

The A1 certificate confirms which country’s social security system applies to a worker. It prevents dual contributions by exempting the worker from paying social security in the host country.

Who Needs It:

Workers posted to Austria by EU/EEA and Swiss employers present an A1 to prove they remain in their home country’s social security system. Without an A1, workers must pay Austrian social security from day one. Business travelers working temporarily across borders also require A1 certificates regardless of trip duration. Austrian companies posting employees abroad apply for A1 certificates from Austrian authorities to maintain coverage in the Austrian system.

Austria’s Requirements:

Austria enforces A1 compliance strictly. Penalties for non-compliance reach €10,000 per employee. A1 certificates are also required for certain Austrian work permits including Van Der Elst permits. The certificate must be kept available at the Austrian worksite.

Duration:

Standard postings are valid for up to 24 months. Extensions beyond this require mutual agreement between both countries’ social security authorities.

Purpose:

The S1 form registers individuals for healthcare in their country of residence while costs are covered by another country’s system.

Who Needs It:

Pensioners moving to Austria from other EU/EEA member states and Switzerland use S1 certificates to register with the Austrian Health Insurance Fund (ÖGK). They receive Austrian eCards and access healthcare like residents, with costs billed to the pension-paying country. Posted workers relocating to Austria with families also use S1 certificates for family healthcare registration.

Austrian pensioners moving abroad or families of Austrian cross-border workers obtain S1 certificates from Austrian authorities to register for healthcare in the host country while Austria covers costs.

We advise on A1 and S1 certificate requirements for posted workers and cross-border arrangements, coordinate applications with Austrian and foreign social security authorities, ensure compliance with Austrian posted worker notification requirements, assist with healthcare registration at the Austrian Health Insurance Fund (ÖGK) or abroad, and manage documentation for both foreign nationals in Austria and Austrian nationals working in other EU/EEA member states and Switzerland.