Posting of Workers & the S1 Form for EU Health Coverage

What does the posting of workers mean?

Under European legislation, a posted worker is an employee sent by their employer to provide services on the territory of another EU member state for a limited period of time. During the posting, the employment relationship between the employee and the Romanian company remains active, and the employee remains insured in the Romanian social security system, avoiding double taxation and the double payment of contributions.

The three legally regulated posting situations:

The European Directive regulates three main types of cross-border posting in the framework of the provision of services:

• Posting under direct coordination (services contract): The worker is sent by the undertaking on its own account and under its direct coordination, under a commercial contract concluded between the Romanian employer and the recipient of the services in the host member state.
• Intra-group posting (subsidiary transfer): The worker is posted to an establishment or an undertaking belonging to the same commercial or industrial group (temporary relocation between companies of the same group).
• Posting through a temporary work agency: The posting of a worker by a temporary employment undertaking (staff leasing) to a user undertaking established in the European Union.

The European legal framework (Directive 96/71/EC)

At European level, posting is governed by Directive 96/71/EC concerning the posting of workers in the framework of the provision of services. This legal framework guarantees posted workers a set of mandatory social rights in the host member state (the applicable minimum wage, maximum working and minimum rest periods, maternity protection, health and safety measures), while maintaining the contractual relationship with the employing company in Romania on the basis of the A1 certificate.

The S1 form for healthcare coverage in the EU

The XBT Trading team provides consulting and administrative support for obtaining the S1 form, the document used for access to healthcare in the destination country, in situations of posting, stay or residence within the European Union.

• The S1 form (formerly E106): This certificate confirms the right to full healthcare in the destination country for the posted worker and their family members, when they establish their residence in the country of posting. It is issued by the County Health Insurance House (CAS).
• The E101 / E109 forms: Special forms concerning sickness and maternity benefit rights in the country of posting.

Documents required for the S1 form (E106)

For the S1 certificate to be issued by the Health Insurance House, the applicant must submit a file containing:

• The standard application form, completed and signed by the applicant or their representative.
• A copy of the Romanian identity card or the birth certificate of the posted person.
• Proof of residence in the destination EU member state (e.g. rental contract, registration certificate from the local town hall in the host country). If proof cannot be provided before departure, the Romanian employment contract and the posting decision are presented instead.
• A copy of the A1 Certificate already obtained from CNPP for the respective posting period.
• Proof of insured status in the Romanian health system (employment certificate or contribution history).
• A statutory declaration confirming that the applicant and their family members are not insured in the health system of the country of posting.

The A1 Certificate (CNPP) for posting

The A1 Certificate is the essential document issued by the National House of Public Pensions (CNPP) confirming that the posted person remains subject to Romanian social security legislation. For details on conditions, required documents, pricing and filing the application, see the dedicated page on A1 Certificate assistance.

Documents required for the A1 (CNPP) application

Although the exact list may vary depending on the specifics of the company's activity, in general terms the file submitted to CNPP includes:

• The standard application form, completed and signed.
• The company registry certificate issued by ONRC (no older than 30 days).
• The tax clearance certificate (no debts to the state budget).
• The statutory declaration regarding the activity carried out in Romania and the number of employees.
• Copies of the commercial contracts concluded with the partner in the destination country.
• Copies of the individual employment contracts of the employees proposed for posting, together with the addenda specific to international posting.