Brexit – social security impact – INPS change of direction

Prepared by Marzio Scaglioni, Blerta Bojaxhi and Leila Rguibi

Following on from the clarification provided by the Italian Social Security Authorities (hereinafter “INPS”) in February 2020 (circular n°.16 4/2/2020), in relation to the validity of A1 certificate during the transition period, INPS has amended his previous position in 22/12/2020 through note n°. 4805.

INPS, with the circular of February 2020, confirmed that the A1 certificate issued during the transition period (within 31/12/2020) for workers posted to the UK would no longer be valid after 31/12/2020. In other words, according to INPS, the A1 certificates issued with an initial date before the end of the transition period and with a final date after 31/12/2020 should have been considered invalid since 01/01/2021.

Now, INPS through note n°. 4805 of 22/12/2020, amends the position previously taken, affirming that:

  1. INPS must accept A1 certificates applications filed within 31/12/2020, albeit the end date of the assignment (consequently the expiry date of the A1) is after 31/12/2020. The related A1 certificate has to be valid until the effective end date of the assignment, and not limited to 31/12/2020 (transition period end date);
  2. For A1 applications already filed before 31/12/2020 – requesting a period of coverage beyond the transition period – when INPS didn’t accepted the request, but issued an A1 to cover just the period until 31/12/2020, INPS will now have to correct these A1s. The new A1 certificates must cover the effective period of assignment, as originally request by the taxpayer. The new A1 certificate will be issued only if the individual’s situation continues without interruption into 2021.

The Takeaway

For Italians assigned to UK before 31/12/2020, with assignment continuing into 2021:

  • A1 certificate not yet requested: file the applications for an A1 or extension within 31/12/2020.  
  • A1 certificates requested for a coverage beyond 31/12/2020 rejected by INPS (validity limited to 31/12/2020): for A1 coverage beyond 31/12/2020 at the moment rejected by INPS, coordinate with INPS for the revision of the original application filed. If the assignments started before 31/12/2002 continues without interruption into 2021, INPS must issue a new A1 validating the requested period of coverage.

The provisions above apply also to E101 certifications, whose validity is beyond 31/12/2020.

Still no clarification from INPS if it would be possible to file A1 extension requests after the transition period, for A1 certificates already obtained with expiring date beyond 31/12/2020.

For British assigned to Italy, although there is no explicit reference in the aforementioned INPS’s note, it seems implicit that INPS must reciprocally recognize the validity of the A1 certificates issued by the British Authorities with coverage beyond 31/12/2020.

Paolo Lucarini

PwC TLS Avvocati e Commercialisti


Marzio Scaglioni

PwC TLS Avvocati e Commercialisti



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