As a general rule, the laws of the country where the person actually works (as an employee or self-employed) apply, but…
Each EU country has its own social security laws. The obligations and rights under these laws are the same for all workers in that country, whether local or from abroad.
However, EU rules coordinate national systems to make sure people moving to another EU country do not lose their social security cover (for example, pension rights and healthcare) and always know which national laws apply to them.
Under EU rules, someone can be subject to only one country’s social security laws at a time
Therefore, social security contributions must be paid in that country only.
As a general rule, the laws of the country where the person actually works (as an employee or self-employed) apply, and contributions must be paid there. It does not matter:
- where the person lives (for example, if they commute), or
- where their employer is based.
There are some exceptions for:
- workers who have been posted abroad for less than 2 years: they can stay insured and pay contributions in the country from which they are posted;
- people working simultaneously in more than one country.
Home country vs. host country: which one will cover you?
It depends on two factors:
- your work situation (employed, self-employed, unemployed, posted abroad, working across the border from where you live, and so on);
- your country of residence, not your nationality.
You may not choose which country will cover you. When working or living abroad, you will have social security cover provided by either your home country or the host country. In either case, you will need to make arrangements to make sure you stay covered after you move to your new country.
And if you work in more than one country?
If you work in more than one EU country, but carry out a substantial part of your professional activities (e.g., at least 25% of your working time and/or income; for self-employed persons, other criteria such as turnover, working time, number of services and/or income are also taken into account) in your country of residence, you are covered by the social security system in your country of residence.
Source: Social Security Cover When You Live or Work in Another EU Country (europa.eu)
What about cross-border remote work?
Since 2023, special rules may apply to employees who regularly work remotely from their country of residence for an employer established in another participating country.
Under the Framework Agreement on cross-border telework, an employee may, upon request, remain covered by the social security system of the country where the employer is established, provided that remote work in the country of residence represents less than 50% of the total working time and both countries participate in the Agreement.
Italy has applied the Framework Agreement since January 1, 2024.
How can you maintain your coverage if you work in another EU country?
It is necessary to obtain the so-called Portable Document A1 (PD A1).
This certificate proves that the social security legislation of the issuing Member State applies and confirms that the person concerned has no obligation to pay social security contributions in another Member State.
Download the forms that certify your social security situation when moving within the EU
These forms are useful for exercising your rights to benefits as an EU national living and/or working in an EU country.
The current legal framework provides that the employer or the person concerned must inform the competent authorities about their planned transnational activities, whenever possible, before these activities take place.
Where can you obtain the PD A1 certificate in the EU?
Below is a link to a page with the addresses of the national institutions responsible for issuing Portable Document A1.
Social Security in Italy: How to Obtain the A1 Certificate
Italian social security is administered by the National Social Security Institute (Istituto Nazionale della Previdenza Sociale, INPS) and provides benefits to employees and the self-employed in the event of illness, maternity, or unemployment. It is not responsible for the national health system.
The A1 Certificate
The A1 certificate confirms which country’s social security legislation applies when a person works in more than one EU country or temporarily works in a country other than the one where they are normally insured.
For example, if an employee normally works and pays social security contributions in Italy but is temporarily posted to another EU country, the A1 certificate can confirm that Italian social security legislation continues to apply.
The procedure for obtaining an A1 certificate depends on the worker’s situation:
- For employees posted abroad: the application is generally submitted electronically to INPS by the employer or an authorised intermediary.
- For self-employed workers: the application can be submitted through the dedicated INPS online service.
- Workers who normally work in two or more EU countries: an A1 certificate may also be required to confirm which country’s social security legislation applies.
More information about the procedure, requirements, etc. can be found here: INPS Circular No. 6 of January 30, 2026
Social Security Rates
The total social security rate is around 40% of the employee’s gross compensation (the rate depends on the work activity performed by the company, the number of employees of the company, the employee’s position, and other factors), and is shared as follows:
- Employer’s contribution: around 30%
- Employee’s contribution: around 10%
However, actual rates vary depending on factors such as the company’s business activity and size, the employee’s position, and the applicable social security schemes.
