On 28 September 2026, the Council of the European Union gave its final approval to the reform of the rules on the coordination of social security systems. The changes cover, among other things, the rules applicable to individuals working or pursuing self-employed activities in two or more Member States.
The new Regulation will enter into force on the first day of the month following its publication in the Official Journal of the European Union. This does not, however, mean that all of the new rules will apply immediately. A 24-month deferral has been provided for certain provisions concerning the determination of the applicable legislation for individuals active in several Member States, including the new wording of Article 14(10) of Implementing Regulation No 987/2009.
In practice, this means that two years will pass between the entry into force of the reform and the application of some of the new rules.
The changes are particularly relevant for self-employed individuals carrying out cross-border activities. An increasing number of people running a business in Poland undertake projects abroad, regularly provide services in several countries or combine self-employment with employment in another country.
In such situations, the mere fact that a business is registered in Poland does not automatically mean that the individual is subject to the Polish social security system. The country in which social security contributions should be paid depends on how the professional activity is actually carried out and on the rules arising from the EU provisions on the coordination of social security systems.
One person, one social security system
A fundamental principle of EU social security coordination is that an individual is subject to the legislation of only one Member State at a time.
For self-employed individuals carrying out activities abroad, the way in which the applicable social security legislation is determined depends on the particular model of activity. Different rules apply to the temporary pursuit of an activity abroad, to the regular pursuit of activities in two or more Member States, and to situations where self-employment is combined with employment in another Member State.
The most common situations in practice
| Situation | Which rules apply? | What should you know? |
|---|---|---|
| Temporary pursuit of a similar activity in another Member State | The legislation of the Member State in which the self-employed person normally pursues their activity may continue to apply, provided that the relevant conditions are met and the anticipated duration of the activity abroad does not exceed 24 months. | The 24-month limit already applies under the current rules for this scenario. The reform also modifies some of the conditions for applying Article 12. |
| Regular pursuit of activities in Poland and at least one other Member State | The rules governing activities pursued in two or more Member States apply. Relevant factors include the Member State of residence and the extent of the activities carried out in each Member State. | The new rules provide that the determination of the applicable legislation under Article 13 may apply for a maximum of 24 months, taking into account the situation projected for the following 12 calendar months. The new wording of Article 14(10) will apply only 24 months after the reform enters into force. |
| No substantial part of the activity pursued in the Member State of residence | Further analysis of the rules applicable to activities pursued in several Member States is required, including the determination of the centre of interest of the self-employed person's activities. | Registration in the Polish CEIDG business register or having a Polish business address does not in itself determine that the Polish social security system applies. |
| Self-employment in one Member State and employment in another | As a general rule, the legislation of the Member State in which the employed activity is pursued applies. | Running a business in Poland does not therefore necessarily mean being subject to the Polish social security system. |
| A1 certificate | An A1 certificate confirms the applicable legislation determined in accordance with the social security coordination rules. | An A1 certificate does not allow an individual to choose the social security system to which they are subject. It should reflect the actual model under which the professional activity is carried out. |
Temporary pursuit of self-employed activity abroad
A self-employed person who normally pursues an activity in Poland may, in certain circumstances, temporarily pursue a similar activity in another Member State while remaining subject to Polish social security legislation.
Article 12(2) of Regulation No 883/2004 provides for this possibility where the relevant conditions are met and the anticipated duration of the activity in another Member State does not exceed 24 months. The adopted reform retains this 24-month limit while also modifying some of the conditions for applying this rule.
In practice, registration in CEIDG alone is not sufficient. What remains important is whether the activity is genuinely carried out and whether the conditions laid down in the EU rules are met.
Activities pursued in several Member States
Different rules apply to a self-employed person who regularly carries out activities in Poland and at least one other Member State.
In such cases, the key factors include the Member State of residence and the extent of the activities actually carried out in each Member State.
If a substantial part of the activity is pursued in the Member State of residence, the legislation of that Member State will generally apply. If this condition is not met, further analysis of the individual's activity model is required, including the determination of the centre of interest of the activities.
A Polish business address or the registration of a business in Poland does not therefore in itself determine that the individual is subject to the Polish social security system.
What will the new rules change?
One of the changes relevant to individuals active in several Member States is the new wording of Article 14(10) of Implementing Regulation No 987/2009.
Under the adopted text, the determination of the applicable legislation under Article 13 will apply for a maximum of 24 months, taking into account the situation projected for the following 12 calendar months. Once the 24-month period has elapsed, the applicable legislation will be reassessed in light of the individual's circumstances.
This distinction is important: the 24-month period does not replace the 12-month projection. The projection will continue to cover the following 12 calendar months, while the determination of the applicable legislation itself may apply for a maximum of 24 months.
Equally importantly, this provision will not apply immediately upon the reform entering into force. The new wording of Article 14(10) will apply only after 24 months from the entry into force of the amending Regulation.
This means that the reform's entry into force and the application of all of the new rules will not take place at the same time.
Self-employment in one Member State and employment in another
Separate rules apply to an individual who pursues a self-employed activity in one Member State while simultaneously working as an employee in another.
Under Article 13(3) of Regulation No 883/2004, as a general rule, such an individual is subject to the legislation of the Member State in which the employed activity is pursued.
It is therefore possible for an individual who has a business registered in Poland to be subject to the social security system of another Member State also in respect of their self-employed activity.
An A1 certificate is more than a formality
An A1 certificate confirms the social security legislation applicable to a given individual. It does not, however, allow a self-employed person to freely choose the country in which they wish to pay social security contributions.
Before applying for an A1 certificate, it is therefore worth determining, in particular:
- where the activity is actually carried out;
- the individual's Member State of residence;
- the extent of the activity carried out in each Member State;
- whether the activity abroad is temporary or regular; and
- whether the self-employed activity is combined with employment in another Member State.
The final text of the reform additionally provides that, when issuing a certificate confirming the applicable legislation, the competent institution should carry out an appropriate assessment of the circumstances relevant to the application of these rules and confirm that the information contained in the certificate is correct.
PwC Commentary
The increasing mobility of self-employed individuals means that business activities are increasingly carried out across the borders of more than one country. In such situations, attention often focuses on tax implications, while the social security consequences may be equally important.
Running a business in Poland does not always mean being subject to the Polish social security system. The applicable system depends on how the activity is actually carried out and, on the rules, arising from EU social security coordination.
The adopted reform modifies some of these rules and introduces new solutions concerning, among other things, individuals active in several Member States. However, not all of the changes will apply at the same time as the reform enters into force. For some of the provisions concerning the determination of the applicable legislation, the new rules will only start to apply after 24 months.
Before starting or changing a cross-border business model, it is therefore worth considering not only the tax implications, but also the applicable social security legislation and the rules governing the issuance of an A1 certificate.
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