A posted worker who wishes to be covered by the social insurance legislation of their home country are required to apply for A1 certificate in their current country of legal domicile and submit it to the Social Insurance Administration in Iceland.
Individuals who are temporarily posted to work in Iceland may apply to continue to be covered by the social insurance legislation of their home countries, providing they meet certain conditions. Their estimated length of stay in Iceland may not exceed 24 months (cf. Regulation (EC) No. 883/2004). Under special circumstances their stay in Iceland may be longer.
Posted workers and workers under the auspices of temporary-work agencies who come to Iceland to work temporarily must submit an A1 certificate to the Icelandic Social Insurance Administration issued from the country in which they are insured. The A1 certificate states the social insurance legislation applying to the individual in question during the time of his or her work abroad.
The A1 certificate is a demonstration that the individual in question is covered by the social insurance legislation of the EEA state issuing the certificate during the period of work abroad. The certificate is issued for a specific working period, which is stated on the certificate.
The A1 certificate confirms that the individual is covered by old age pension, child benefit, and unemployment insurance in their home country. It is in the interest of the individual to apply an A1 certificate before beginning to work in another EEA country as it will avoid having to pay social security tax both in Iceland and in their home country. With the A1 certificate, a S1 certificate is also issued.
A1 certificates may be submitted electronically (email@example.com) or by mail (to Tryggingastofnun, Laugavegur 114, 105 Reykjavík).
For further information, see www.tr.is