The Legal Nature of Portable Document A1 on Compliance with Legal Regulations

Martin Štefko

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  • Source Type: Journal
  • Document Type: Study
  • Document Language: Czech
  • Published on: 30. 9. 2024
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In: Societas et iurisprudentia • 2024 • Volume 12 • Issue 3 • Pages 35-64 • ISSN 1339-5467

Abstract: One of the key requirements for the free movement of persons is to ensure the protection of migrants’ social rights. Individuals rendering services in different Member States of the European Union shall not lose some or all accrued welfare rights because of their cross-border activities. This paper will demonstrate it with an example of drivers in the transport of goods. Our case is simple. It is about employers who used the essence of the business to maintain a fictitious seat in a low-wage Eastern European Member State, such as the Czech Republic, Latvia or Poland. Portable document A1 has become an important pillar of that coordination and its existence facilitates the freedom of movement. The purpose is to avoid any simultaneous application of national legislative systems which might result in a purposeless increase in the social security contributions of both the worker and the employer.

Key Words: Social Security Law; Portable Document A1; Coordination of Social Security Schemes; the European Union; the Czech Republic.

ORCID: ORCID iDhttps://orcid.org/0000-0003-1060-6682

DOI: https://doi.org/10.31262/1339-5467/2024/12/3/35-64

URL: https://sei.iuridica.truni.sk/archive/2024/03/SEI-2024-03-Studies-Stefko-Martin.pdf

CopyrightCopyright © 2024 Martin Štefko

Creative Commons LicenseThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Bibliographic Citation

ŠTEFKO, M. Právní povaha potvrzení A1 o příslušnosti k právním předpisům. Societas et iurisprudentia [online]. 2024, vol. 12, no. 3, pp. 35-64 [cit. 2020-01-01]. ISSN 1339-5467. Available at: https://doi.org/10.31262/1339-5467/2024/12/3/35-64.

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