When a Slovak company sends an employee to work in another EU country, an employment contract or travel document alone may not be sufficient.
It is necessary to confirm in which country social security contributions are payable for this employee. For this, document PD A1 is used.
Initially, Sociálna poisťovňa planned to completely transfer employers’ applications for the A1 document to a special electronic system as early as 1 August 2026.
However, the mandatory transition deadline was postponed to September 1, 2026.
Until this date, employers can still use the existing filing method. However, starting September 1, applications on behalf of employers must be submitted exclusively through the dedicated online service, Sociálna poisťovňa.
If, after this date, the employer sends an application on paper, via regular email, or uses an incorrect electronic form, such an application may not be considered at all.
In standard cases, the new system will process a confirmation or A1 document fairly quickly, sometimes within twenty-four hours. However, this is only provided that the application is completed correctly and all required attachments are signed and submitted.
There’s a significant technical issue here. While Mobile eID can be used to fill out the form, it doesn’t always fully sign and submit all attachments.
Therefore, the employer may need an electronic ID card, a reader, a valid electronic signature, and properly configured access to electronic services.
The new mandatory rule primarily affects employers. Self-employed entrepreneurs, or SZČOs, as well as certain employees who apply independently, will be able to use the paper form for now.
Why is this especially important for foreigners? Because the A1 document is often required for international transport, construction and installation work, business trips, providing services in another EU country, or when working in multiple countries simultaneously.
The absence of an A1 may lead to questions during verification. A dispute may arise over which country social security contributions should be paid and the basis on which the employee is working abroad.
The postponement of the deadline to September 1 does not cancel the new rules. Employers have simply been given additional time to prepare electronic access and verify who will be submitting and signing the documents.
If your company sends employees outside Slovakia, it’s best not to wait until September and instead check the readiness of the electronic system in advance.
If you have questions about employing foreigners, sending employees to other countries, obtaining an A1 document, obtaining residence documents, or running a business, we invite you to a consultation with Slovakia Garant.
Our office is located in Bratislava’s Old Town district, at 3 Gorky Street, third floor. We are open from 9:00 AM to 5:00 PM every day, except weekends.
Since 2017, Slovakia Garant has been supporting the process of obtaining residence permits for foreigners in Slovakia, as well as registering and supporting businesses.
