On October 27, 2026, the EU published Regulation (EU) 2026/2359. This regulation introduces significant changes to the European rules on social security coordination.
Key changes for international employers:
- Business trips: Exemptions from the A1 notification requirement for business trips and certain short-term assignments lasting up to three consecutive days.
- Postings: Stricter conditions, including the requirement that an employee must have been insured for at least three months prior to the posting, and additional restrictions on consecutive postings.
- A1 Certificates: Improved application procedures and closer cooperation between national authorities.
- Cross-border Workers: Revised rules for unemployment benefits and clarification of procedures for employees working in multiple EU member states.
Effective Dates
The regulation takes effect on November 1, 2026. However, several key changes—including the exemptions for business travel and the revised posting conditions—will not take effect until November 2, 2028.
Nassau’s Perspective
The changes are intended to reduce the administrative burden associated with short business trips, but at the same time require employers to reassess their secondment policies and procedures regarding A1 certificates.
Source:Regulation (EU) 2026/2359
EU Introduces New Rules for the Coordination of Social Security
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