An A1 certificate confirms which social security legislation an individual is subject to while working abroad.

The A1 certificate is only used within the European Economic Area (EEA) and shows that the employee in question remains subject to the social security legislation of the country that issues it for the duration of their employment abroad.

An A1 certificate must be applied for when an employee or self-employed person intends to work temporarily in the EEA.

The certificate is only issued to an employee or a self-employed person and is valid for a specific period indicated on the certificate.

The general rule is that the social security legislation of the country of employment applies, even if the employee resides in another EEA country.

The A1 certificate is used to prevent double payment of social security contributions.

Social security contributions are a special charge that employers are required to pay on the total wages of their employees, and in some cases, on their own calculated remuneration. The Icelandic Tax and Customs authority is responsible for collecting social security contributions.