When a person living in Estonia works in several Member States of the European Union (including EEA States and Switzerland) at the same time, they must be issued with certificate A1 (formerly E101).
Certificate A1 certifies that social tax is paid for the employee in the country which has issued certificate A1. Social insurance is effective and social tax must be paid in only one country at a time. The employee can use certificate A1 to prove to their other countries of employment that no social security contributions are required to be made there and all employers pay social tax to the country of issuance of certificate A1.
The certificate is always issued by the person’s country of residence. If in addition to another country of employment you only work in Estonia but do not reside here, you must apply for certificate A1 at the social security institution of your country of residence.
You can apply for certificate A1 yourself but it may also be done by your employer on your behalf. There are different services for employees and employers for applying for the certificate.
For applying for certificate A1 for yourself use the service Applying for A1 (E101) certificate as employee.
If you are a public servant, use the service Applying for A1 (E101) certificate as public servant.
If you are an employer or a self-employed person, apply for certificate A1 by using the services available on the section A1 (E101) certificate for entrepreneurs.
As of 18 March 2019 certificates A1 issued in Estonia will be effective without being signed or sealed and the Estonian Social Insurance Board will no longer issue paper forms by mail. You can view and print certificate A1 issued to you through the service Applications for A1 (E101) certificate filed by me and my certificates.
More information about the social security rules and rights in the European Union is available on the website of the European Commission.
If you have any questions please call the Social Insurance Board’s helpline 612 1360 (Mon–Fri 9–17, on the last Friday of each month 9–13) or write to the e-mail address [email protected].
Forms
Related articles
References
- Health insurance in the EU
- Social security cover abroad (Portal Your Europe)
- Posting staff abroad (Portal Your Europe)
- Posted workers (Portal Your Europe)
- Social security cover while abroad (Portal Your Europe)
- Social security in the European Union
Services
- Applications for A1 (E101) certificate filed by me and my certificates
- Applying for A1 (E101) certificate as employee
- Applying for A1 (E101) certificate as public servant
- Revocation of A1 (E101) certificate
- Revocation of application for A1 (E101) certificate filed personally