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Social security law
Your protection during assignments abroad: How employees remain fully insured in Germany during international postings
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What lies behind the principle of broadcasting and when it applies legally.
How the A1 certificate provides seamless proof of your insurance coverage within Europe.
What special features apply to social security agreements with third countries such as the USA or China.
When an exemption agreement via the DVKA is your last resort for remaining in the system.
1. What does “charisma” mean?
2. Broadcast with A1 certificate
3. Application under social security agreements
4. Broadcast and exception agreement DVKA
5. FAQ Broadcast Visa Law
6. Conclusion: Visa Law
1. What does "charisma" mean?
In the context of German social security law, the principle of "posting" (or "posting") is a central tenet for people who work temporarily abroad . Generally, the so-called territoriality principle applies, enshrined in Section 3 of the German Social Code, Book IV (SGB IV) , which states that employees are insured where they physically perform their work. Posting serves as an essential exception to this principle, mandating the application of the social security law of the sending state.
For this legal bridge under Section 4 of the German Social Code, Book IV (SGB IV) to remain stable, a domestic right of direction must continue to exist between the employer and the employee. This means that the German company retains the right to issue instructions and bears the financial burden of the salary . Furthermore, a mandatory requirement is that the work abroad is limited in duration from the outset.
2. Broadcast with A1 certificate
Within the European Union , the EEA, and Switzerland, the theoretical transfer of responsibilities is reinforced by a very practical document: the A1 certificate . This form is based on the coordination rules of Regulation (EC) No. 883/2004 and serves as binding proof for foreign authorities . This document certifies that German legislation continues to apply exclusively to the posted employee, and therefore no double social security contributions are due in the host country.
In practice, we often find that the importance of this document is underestimated, even though it represents the most important safeguard against fines during inspections abroad. The A1 certificate formally confirms that the criteria for coverage under German social security law are met and that the employee enjoys the usual level of benefits from their German health insurance and statutory accident insurance during their assignment in another European country. Without this proof, immediate mandatory insurance coverage in the host country under its local laws is a real possibility.
3. Application under social security agreements
If an employee works in a country outside the EU, such as the USA, China, or India, their insurance coverage status depends largely on bilateral social security agreements . These international treaties individually regulate under which circumstances German legislation continues to apply . However, caution is advised, as many agreements only cover specific branches, such as pension and unemployment insurance, while separate solutions often need to be found for health insurance.
If no agreement exists with the host country – this is referred to as a non-contractual situation – only German national law applies, specifically Section 4 of the German Social Code, Book IV (SGB IV) . In these cases, there is an increased risk of double insurance coverage if the host country also requires contributions for the work performed there. We support companies in such situations by assessing the financial risks and ensuring that, despite the complexity of international law, no disadvantages arise for the employee 's pension history.
4. Broadcast and exception agreement DVKA
In cases where the regular requirements for broadcasting cannot be met, the law offers a valuable safety net. This is often the case when the planned duration of the deployment exceeds the time limits stipulated in the respective agreement or EU regulations. In such instances, an application for a so-called exemption agreement pursuant to Article 16 of Regulation (EC) No. 883/2004 or corresponding provisions in the respective agreements can be submitted to the German Liaison Office for Statutory Health Insurance Abroad (DVKA) .
Such an agreement ensures continued coverage under the German social security system even if the standard assessment would be negative. For the employer , this translates into significant planning certainty regarding payroll costs and avoids complex administrative reversals abroad. We advise our clients to submit such applications early to guarantee legally sound, uninterrupted coverage by the German social security system for the entire duration of the secondment.
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5. FAQ Broadcast Visa Law
Does the broadcasting rule also apply to income tax?
No, the broadcasting principle is purely a social security law principle. Tax law follows its own logic, such as the 183-day principle in double taxation agreements.
What happens if the time limit for the secondment is lifted?
As soon as the work abroad is no longer limited in time from the outset, the basis for the posting of social security benefits according to § 4 SGB IV ceases to apply, and compulsory insurance abroad usually applies.
Does the employer necessarily have to be based in Germany for the broadcast to take place?
Yes, a key requirement is that the sending employer has its headquarters or a branch in Germany and that the employment relationship extends back there.
Does this policy also apply to newly hired employees?
An employment relationship must generally have existed in Germany before departure. Direct hiring for work abroad without prior domestic employment usually does not meet the criteria for the transfer of employment status.
6. Conclusion: Visa Law
The legal framework for the international transfer of employees from Germany is the foundation for any successful employee secondment. It ensures that mobile workers do not lose the protection of their existing insurance coverage and that companies benefit from significant administrative simplification . Whether through the A1 certificate in Europe or complex agreements worldwide, the correct application of Section 4 of the German Social Code, Book IV (SGB IV) is essential for legal certainty. We recommend that companies review each secondment individually to minimize the risk of double insurance coverage and to make optimal use of the advantages of the German system.
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Further Information
List of Sources (Paywall)
[1] Timmermann/Uznanski/Mävers/Klaus, Employment of foreign workers, 2nd edition 2026