Posting of workers : report on A1 portable documents issued in 2021

The main principle of the EU rules on social security coordination is that persons are subject to the legislation of a single Member State only. If the person works, the legislation of the Member State where the economic activity is carried out applies ('lex loci laboris'). In some very specific situations, other criteria apply. Such situations include, inter alia, 1) employed persons who are employed by an employer which normally carries out its activities in a Member State and who are posted by that employer to another Member State to perform work on its behalf (Article 12(1) of the Basic Regulation), 2) persons who normally pursue an activity as a self-employed person in a Member State who go to pursue a similar activity in another Member State (Article 12(2) of the Basic Regulation); and 3) persons who pursue an activity as an employed/self-employed person in two or more Member States (Article 13 of the Basic Regulation).