On 7 July 2026, the European Parliament accepted the proposed revision of EC regulation 883/04 for social security.

The most noticeable changes in the allocation rules are the following.

  1. The period that an employee must be covered by the legislation of the Member State in which his employer is established prior to his secondment, will be extended to three months (which is currently one month).
  2. Obligation to apply for an A1-declaration prior to the foreign assignment / employment activities.
  3. Greater clarity for employees working in multiple Member States and for non-EU residents working in the EU.

Most changes will enter into force after 24 months, so in July 2028.

We will be organising a LIMES academy later this year to discuss the amended provisions. So do keep an eye on our website.