INL: clarification of administrative obligations concerning the posting of workers

23 March 2023

The National Labour Inspectorate (Ispettorato Nazionale del Lavoro, ‘INL’), in its circular No 1 of 15 February 2023, stated that, in the context of transnational posting, proof of posting is provided by the delivery of the Model A1 application at the inspection stage. This document is to be regarded as equivalent to a compulsory communication, and can be used to prove the establishment of an employment relationship.

Concept of transnational posting

In its document, the Inspectorate reiterates the definition of transnational posting, which means the posting or transfer of an employee of one company to another company with a place of work abroad.

Throughout the posting period the employment relationship remains with the worker’s home company.

The regulations governing transnational posting is contained in Italian Legislative Decree No 136/2016, in line with the provisions of EU law in Directive 2014/67/EU.

Document retention requirements and obligations

Employers who post their employees to companies located abroad, and workers who have several employment relationships in different countries, are required to apply electronically to the social security institution for the issue of an A1 form.

The purpose of the A1 form is to certify that the posted worker is duly registered with the social security system of the country of origin. 

In compliance with Article 10, paragraph 3 of Italian Legislative Decree No 136/2016, in fact, the employer is obliged to keep the documentation proving the posting until two years after the end of the relationship. In this regard, the Inspectorate raised the question as to how to verify the posting, if the law of a foreign country does not provide for prior notification to public bodies at the recruitment stage.

The Inspectorate’s interpretation enables employers, who do not have documentation proving the posting in the foreign country, to present equivalent documents. In this regard, INL has ruled that it is sufficient to submit an A1 form application.

Validity of A1 form application

The A1 Form application confirms the social security registration in the state of origin; therefore, it is to be considered as a valid document for the purpose of certifying the regularity of the relationship as it contains the identifying data of the same.

The Inspectorate has ruled, therefore, that it is sufficient to submit the application made, as opposed to directly submitting the A1 form itself. This interpretation avoids all sorts of problems arising from possible delays by the foreign country’s authorities in issuing documentation.

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