The PD A1 form needs to be carried by an employee who is going to perform work in the European Union.
According to Regulation (EC) 883/2004 of the European Parliament and of the Council of April 29, 2004 on the coordination of social security systems, as amended (hereinafter referred to as the "EU Regulation on the Coordination of Social Security Systems") , a person performing an activity as an employee or SZČO in a member state of the European of the Union is subject to the social security legislation of this member state.
For the purposes of this Regulation, "activity as an employee" is defined as any activity or equivalent situation which is considered as such for the purposes of the social security legislation of the Member State in which such activity or equivalent situation exists.
"Cross-border worker" means any person who carries out an activity as an employee or self-employed person in a Member State and who resides in another Member State, to which he returns as a rule on a daily basis or at least once a week.
If the duration of such work does not exceed 24 months, there is an exception to this general rule and the posted employee continues to be subject to social insurance in Slovakia, provided that the expected duration of such work does not exceed 24 months and if the employee is not posted there to replace another person.
If a Slovak employer or SZČO wants to apply for an exception for its employees, the employees need to have the PD A1 form issued. This is used in the case of posting to perform work in the provision of services and also during foreign business trips.
Do you need to issue a PD A1 form for your employees, or do you need advice on posting? Contact us. Our specialists in the field of law and taxes will advise you on what all your employees must meet when working abroad.