EU social security reform: Key takeaways for international employers from CELIA’s Paris meeting

At CELIA Alliance's in-person members' meeting in Paris on Friday 2 October 2026, Stéphanie Le Men-Tenailleau of French member firm Galahad Avocats presented the latest reform of EU social security coordination rules.

The reform concerns Regulations (EC) No 883/2004 and 987/2009, which determine which country's social security system applies to people working across borders and coordinate national systems to ensure social security protection when a person moves within EU Member States and other States covered by such Regulations.

For international employers, the changes have important implications for employee postings, employees working in two or more Member States, business travel and social security administration. Generally speaking, the reform aims to make the “rules fairer, clearer and easier to enforce”, and strengthening the “real link” between where one contributes and where one is paid.

Changes to A1 certificates and employee postings

An A1 certificate is an official document confirming which country's social security legislation applies to an employee working temporarily abroad.

Under the reform, employers must notify the relevant authority and request an A1 certificate before overseas activity begins, whereas retroactive A1s are currently possible. This new requirement seems in contradiction with the position of the CJEU, according to which the duty to notify beforehand must not unjustifiably or disproportionately restrict free movement, and failing to comply does not automatically change the applicable national legislation. The retrospective issuance of A1 certificates therefore remains an open question (CJEU, 6 Sept. 2018, Alpenrind, C-527/16).

The new rules provide that where an application remains pending, an automatic acknowledgement of receipt will serve as evidence of compliance with the application requirement.

The reform also strengthens posting conditions. Workers recruited specifically for an overseas posting must generally have been covered by the sending country's social security system for at least three months beforehand, rather than one month.

Restrictions on replacing posted workers are also clarified, with the 24-month limit applying to the posting as a whole. Following a 24-month posting, at least two months must pass before the same worker can be posted again to the same country.

For HR teams, these changes reinforce the need for early planning, accurate assignment records and clear responsibility for A1 applications.

Business travel and short activities

The reform also introduces exemptions from advance A1 formalities for certain types of international travel.

Qualifying business trips, including attendance at meetings, conferences, seminars or training, will be exempt from the requirement to obtain an A1 certificate in advance. However, this does not extend to trips involving the provision of services or delivery of goods.

Separately, an exemption applies to certain activities lasting no more than three consecutive working days within any period of 30 consecutive days. This exemption is based on the duration of the activity.

Construction activities are excluded from these exemptions. The reform defines construction broadly, and an advance A1 application remains mandatory.

Importantly, exemption from advance formalities does not remove the need to establish which country's social security legislation applies.

Repeated business travel may also require separate assessment where employees regularly work across multiple countries, which may require an A1 certificate covering work in two or more Member States.

The reform also clarifies that the determination of the applicable legislation for work in two or more member states applies for a maximum period of 24 months, after which the applicable legislation must be reassessed in light of the employee’s actual situation. This means that the A1 certificate can be issued for 24 months at a time, while many countries currently limit the duration of such certificates to 12 months, creating unnecessary administrative burden for employers and multiple states workers in stable situations.

Changes to unemployment benefits

The presentation also covered reforms affecting unemployment benefits for internationally mobile workers.

These include a stronger connection between recent employment and the country responsible for paying benefits, with a new minimum qualifying period of one month instead of one day currently, before certain foreign employment periods can be combined.

The standard period for retaining unemployment benefits while seeking work in another Member State will increase from three to six months, subject to the relevant conditions and to the discretion of the Member States.

For frontier workers, responsibility for benefits will generally shift towards the country of last employment where qualifying conditions are met.

These changes are relevant to HR teams supporting employees at the end of international assignments or employment relationships.

Preparing for the changes

The Council adopted the reform on 28 September 2026, but the changes will not all apply immediately. The presentation outlined a 24-month transition for the main provisions following entry into force.

Employers operating across the EU, EEA, Switzerland or the UK should confirm which arrangements are covered, as application will depend on the relevant legal framework.

In preparation, employers should review how they classify business trips, postings and recurring travel, establish responsibility for A1 applications and supporting records, and consider necessary updates to assignment policies and employee communications.

Relevant application dates should be confirmed before procedures change.

For advice on French social security requirements, contact Galahad Avocats. For support with cross-border workforce arrangements elsewhere, contact your local CELIA Alliance member.