The reform particularly affects the rules governing applicable social security legislation, temporary postings, activities pursued in two or more Member States, unemployment benefits, long-term care benefits and family benefits, while strengthening administrative cooperation and control mechanisms.
Posting of workers
Posted workers may continue to be subject to the social security legislation of the sending Member State where the anticipated duration of the work does not exceed 24 months, provided that the conditions laid down in the applicable legislation are met.
The reform also clarifies the rules applicable in cases of replacement. Where a posted worker is replaced by another worker, the aggregate duration of the work performed by all workers concerned may not exceed 24 months.
Furthermore, where a person is recruited specifically with a view to being posted, they must have been subject to the legislation of the Member State in which the employer is established for at least the three months immediately preceding the commencement of employment.
Successive postings
The new rules introduce specific provisions aimed at limiting successive postings.
Once a total of 24 months of activity in another Member State has been reached, taking into account interruptions not exceeding two months, the posting rules may not apply again to the same person in respect of the same Member State until at least two months have elapsed since the end of the previous period, without prejudice to the exceptions provided for in the Regulation.
Prior notification and A1 certificate
As a rule, the competent institution must be notified of the posting and the corresponding A1 certificate attesting the applicable social security legislation must be requested prior to commencement of the activity.
The new rules provide for exceptions in respect of certain business trips and activities whose total duration does not exceed three consecutive working days within a period of 30 consecutive days. However, this latter exception does not apply to certain activities within the construction sector.
The procedures for the verification, withdrawal and rectification of certificates relating to the applicable legislation are also strengthened, together with cooperation between the institutions of the different Member States.
Activity in two or more member states
The reform also introduces changes to the rules applicable to persons who habitually pursue professional activity in two or more Member States.
The applicable legislation will be determined for a maximum period of 24 months, considering the anticipated situation during the following 12 calendar months. A new assessment must be carried out once that period has expired.
These rules are relevant to companies with employees who habitually perform services in several Member States.
Unemployment benefits
The rules governing the aggregation of periods of insurance or activity and the determination of the Member State competent to award unemployment benefits are amended.
As a general rule, aggregation by the Member State of the last activity requires the person concerned to have completed an uninterrupted period of at least one month of insurance or activity in that Member State, without prejudice to the exceptions and specific rules established for certain cross-border situations.
In addition, the period during which an unemployed person may retain their benefits when moving to another Member State to seek employment is set at six months, with the possibility of extension until the end of the period of entitlement to those benefits.
Long-term care benefits and family benefits
A notable development is the express inclusion of long-term care benefits within the European coordination system, together with the establishment of a definition and specific rules governing their coordination.
The reform also introduces amendments concerning family benefits, particularly certain benefits intended to replace income not received during periods devoted to bringing up children.
Administrative cooperation and digitalisation
The Regulation strengthens the mechanisms for cooperation and exchange of information between the competent institutions of the Member States, as well as the procedures relating to the verification of the applicable social security legislation.
The use of electronic means and procedures is also enhanced, further advancing the digitalisation of the European coordination of social security systems.
Entry into force and application
The Regulation was published in the Official Journal of the European Union on 27 October 2026 and enters into force on 1 November 2026.
However, it provides for a phased application regime. The main substantive amendments concerning postings, activities in several Member States, unemployment, long-term care benefits and procedures relating to certificates attesting the applicable legislation will generally apply from 2 November 2028.
For postings commencing before 2 November 2028, the previous version of Article 12 will continue to apply in accordance with the specific transitional arrangements laid down in the Regulation.
Conclusion
The reform represents an update to the European rules on the coordination of social security systems and is particularly relevant for companies managing temporary postings or situations in which employees perform services in several Member States
The new rules strengthen the requirements applicable to certain postings, the obligations relating to evidence of the applicable social security legislation, and the mechanisms for cooperation and verification between national authorities.
The phased implementation of the reform will enable companies to review and adapt their internal international mobility procedures ahead of the application, from 2 November 2028, of a substantial part of the new rules.
