Delegation abroad

If you bill an order via Smart and carry out this order wholly or partly outside Germany, you must inform Smart at least 10 days before the start of your stay abroad. This also applies to working from abroad (home office/"workation").

Please complete the delegation abroad form. Our payroll team will then take care of applying for the A1 certificate and submitting it to your health insurance provider. You'll find the A1 certificate in your Mein Smart folder.

For temporary work assignments carried out as part of your employment with Smart in the EU, the EEA states (Iceland, Norway, Liechtenstein), Switzerland or the United Kingdom, Smart is required to post you and apply for the A1 certificate prior to the start of the assignment. The A1 certificate may be checked by authorities abroad.

The A1 certificate confirms that you are subject to social security in Germany and that the country in which you are temporarily working may not deduct additional social security contributions from your salary.

If you work regularly at the same location, an A1 certificate with a longer validity period can be issued; however, it can only be valid for the duration of your Smart employment contract.

The posting procedure is not possible for the following cases:

• Non-EU nationals working temporarily in Switzerland, Denmark, the United Kingdom or the EEA states of Iceland, Norway or Liechtenstein
• Nationals of Iceland, Norway or Liechtenstein working temporarily in Switzerland
• Swiss nationals working temporarily in the EEA states of Iceland, Norway or Liechtenstein

If you plan to work for a limited period in a country outside the EU, Switzerland or the EEA, that country may have concluded a social security agreement with Germany. In such cases, Smart may also be able to post you, allowing you to avoid double social security contributions. Please contact us if this applies to your situation.