By Jacob Krushave
On the 28th of September, 2026, the Council of the European Union gave its final approval to the revised EU rules on social security coordination (Regulations 883/2004 and 987/2009). The content is now fixed, but nothing changes overnight: most of the new obligations for employers apply 24 months after the regulation enters into force, which in practice means around the end of 2028. Until then, current rules and A1 certificate practice continue to apply.
This article sets out what is now final and when it applies. It follows up on our July article: “EU social security coordination rules: what employers must know“, written when the European Parliament backed the reform.
The changes at a glance
| Topic | Today | New rules |
|---|---|---|
| Notifying a posting | “Whenever possible in advance” | Before the work starts |
| Business trips and activities of up to 3 days in 30 | No EU-wide exemption | Exempt from notification; the 3-day rule excludes construction |
| Prior coverage for new hires who are posted | 1 month | 3 months |
| Break before re-posting to the same country | 2 months, same employer | 2 months after 24 months in total, any employer |
| Unemployment benefits for cross-border workers | Country of residence | Country of work after 22 weeks |
| Export of unemployment benefits | 3 months | 6 months |
Most of these changes apply from around the end of 2028.
From political agreement to law
The Council and the European Parliament reached a provisional agreement on the 22nd of April, 2026, after almost ten years of negotiation. The Parliament approved the text on the 7th of July, and the Council adopted it on the 28th of September. Denmark voted against, but the regulation passed by qualified majority.
As an EU regulation, it applies directly in all member states, including Denmark, without national legislation. It enters into force on the first day of the month following its publication in the Official Journal of the EU. Most changes that matter to employers apply 24 months later, including the longer export of unemployment benefits.
Adopted on the 28th of September, 2026; most employer rules apply around the end of 2028
Revision of Regulations 883/2004 and 987/2009. Future dates are expected, not fixed.
- Commission proposes the revisionAn update of the rules that have applied since 2010
- Council and Parliament reach a provisional agreementAfter almost ten years of negotiation
- European Parliament approves the textPlenary vote at first reading
- Council gives final approval: the content is fixedDenmark voted against
- NextPublication in the Official Journal and entry into forceEntry into force on the first day of the following month starts the 24-month transition for most employer rules
- Posting, A1, and multi-state rules start to apply24 months after entry into force, together with the six-month export of unemployment benefits; the exact date follows publication
Until the application date, today’s rules and A1 certificate practice continue to apply. The regulation includes transitional rules for situations that are ongoing on that date, so postings that straddle it should be checked individually.
Business travel: two exemptions, narrowly defined
From the application date, employers posting staff to another member state must notify the competent authority and request an A1 before the work starts (Article 15 of Regulation 987/2009, as amended). Today, the implementing regulation only asks employers to do this “whenever possible in advance”. In many member states, including Denmark, applying after departure has been accepted in practice.
The new rules exempt two situations from the notification and the A1 request:
- Business trips, defined in Article 1 of Regulation 987/2009 as temporary activities linked to the employer's business, such as meetings, conferences, seminars, cultural or scientific events, and training. Providing services or delivering goods is excluded. This exemption applies in every sector.
- Short activities of no more than three consecutive working days within 30 consecutive days. This exemption does not apply to activities in the construction sector.
| Situation | Notify and request A1 in advance? | Why |
|---|---|---|
| Two-day trade conference in Paris | No | Business trip |
| Two-week training course at the group’s office in Warsaw | No | Receiving training counts as a business trip |
| Three-day workshop delivered at a client in Madrid | No | Short activity: three consecutive working days |
| Five days delivering a project for the same client | Yes | Service delivery beyond three days |
| One day of building work on a site in Rotterdam | Yes | Construction is outside the short-activity exemption |
Exempt does not mean undocumented. If the host country’s authority asks, the employer must show either the acknowledgement of receipt or evidence that the activity is exempt, and must give the employee the supporting documents on paper or electronically.
The regulation does not spell out how several short trips to the same country within 30 days are counted. Until guidance settles it, the cautious approach is to count all working days in a country within any 30-day window.
A late or incorrect A1: what happens now
The duty to notify before the work starts comes with a safety net. If the A1 cannot be issued straight away, the authority must send an automatic acknowledgement of receipt, which counts as evidence that the authority was notified in time. The notification goes to the authority in the country whose legislation applies; in Denmark, that is the authority that issues A1 certificates (Udbetaling Danmark, International Social Sikring).
Missing the notification does not by itself move the employee into the host country’s system. The regulation states that the applicable legislation is still determined by the ordinary rules. Member states may, however, impose proportionate measures on employers who fail to notify.
The larger risk sits in the new procedures between authorities:
- No A1, no answer. If an employee works abroad without an A1 and no exemption applies, the host authority can ask the home authority which legislation applies. If the home authority does not reply within 35 working days, the host authority may proceed as if no A1 exists.
- Easier to challenge. A host authority that doubts an A1 can request its withdrawal or correction, with supporting evidence. If an error is found, the issuing authority must act within 30 working days, with retroactive effect.
- More scrutiny up front. Issuing authorities must assess the facts properly before issuing an A1, and authorities will be able to compare data electronically to detect inconsistencies.
In Denmark, employer social security costs consist mainly of fixed contributions such as ATP (the labour market supplementary pension), the maternity fund, and industrial injury insurance. In most other member states, contributions are a percentage of salary; in Sweden, for example, the full employer rate is 31.42 per cent in 2026 (Skatteverket). An error can therefore mean backdated contributions and payroll corrections in two countries.
Postings: stricter entry conditions, clearer replacement rules
The 24-month maximum for keeping a posted employee in the home country’s system stays. The conditions around it change:
- Three months of prior coverage for new hires. Someone recruited to be posted must have been covered by the sending country's social security for at least three months immediately before the employment starts. In current practice, one month is generally accepted. Self-employed persons must likewise have been active for at least three months before going abroad.
- A two-month break after 24 months. Once a person has been posted to the same country for 24 months in total, with breaks of up to two months counting as continuous, a new posting there cannot start for at least two months. Today, administrative guidance requires such a break only when the same employer posts the same person again; the new rule follows the person, whatever the employer, with room for derogations in specific cases.
- One exception to the replacement ban. Sending a posted employee to replace another remains excluded. But if a posted employee does not complete the work and is replaced, the replacement can stay in the home system, provided the combined duration for everyone involved stays within 24 months.
Postings that start before the application date continue under the current Article 12. The tighter conditions matter most where posting is part of the business model, such as construction, offshore, consultancy, and staffing, and in programmes that send new hires abroad soon after recruitment.
Working in two or more countries
For employees who normally work in two or more countries, the 25 per cent test for activity in the country of residence is unchanged. The new notification duty does not apply to them; the authority in the country of residence still determines the applicable legislation. The regulation now confirms that the employer may inform that authority on the employee’s behalf.
Three changes matter in practice:
- Place of business, assessed as a whole. Where the employer's registered office decides the outcome, it remains the place where essential decisions are taken and central administration is carried out. What is new is an overall assessment of factors such as turnover, where general meetings are held, and the habitual nature of the activity. The Administrative Commission will set out the detailed arrangements.
- A 24-month horizon. A determination under Article 13 applies for a maximum of 24 months, based on the work pattern projected for the following 12 months. After that, it must be reassessed.
- Residents outside the EU. For someone who lives outside the EU and works in two or more member states, residence is treated as being in the member state where most of their EU working time is spent.
If the new rules would move an employee into another country’s system, the current legislation can continue while the situation remains unchanged, and in any event until ten years after the regulation enters into force. Our articles on Case C-27/24 and on the EFTA Court’s ruling on marginal activity explain how the 25 per cent test works in practice.
Cross-border commuters: unemployment benefits follow the country of work
Today, a cross-border worker who becomes wholly unemployed receives unemployment benefits from the country of residence. Under the new rules, the country of work becomes responsible if the person completed at least 22 weeks of uninterrupted insurance or employment there during their last activity. With a shorter period, the country of residence remains responsible.
This affects every employer with staff who live in one member state and work in another. Those employees must meet the conditions of the country of work to receive its unemployment benefits.
Where unemployment insurance is voluntary, as in Denmark, timing matters: Danish benefits require at least one year of membership of an unemployment insurance fund (a-kasse), according to Pendlerinfo.
Employers are not responsible for their employees’ unemployment insurance, but the change belongs in onboarding material for cross-border commuters. Two further changes affect jobseekers: they can keep their benefits for six months instead of three while looking for work in another member state, and periods from other countries generally count only after one uninterrupted month of insurance in the country where they claim.
Norway, Iceland, Liechtenstein, Switzerland, and the UK
Norway, Iceland, Liechtenstein, and Switzerland decide through their own procedures if and when to adopt the changes. Until then, the current rules apply to them. The UK is not covered, as coordination with the UK follows the EU-UK Trade and Cooperation Agreement.
What else is coming
The Commission has proposed a European Social Security Pass (ESSPASS) that would make the A1 digital, starting with posted workers. The proposal still needs approval from the Parliament and the Council. The A1 notification is also separate from host-country posting declarations, such as the Danish register of foreign service providers (RUT), which our June article covers.
How we help
We handle A1 applications and social security coordination for employers with staff moving to, from, and through Denmark. We also build the social security position into cross-border payroll, so the two stay aligned. Until the rules apply, we follow the Official Journal, the Commission’s implementing acts, and Danish guidance, and update clients as the details settle.
Not sure which postings and business trips the new rules will reach?
We will review your postings and business travel and point out what needs attention before the rules apply.
Last reviewed: 01-10-2026
