The European Commission has recently published a proposal, under Commission document COM(2026) 550 final – Procedure No. 2026/0315 (NLE), which aims to introduce greater flexibility in the coordination rules for Social Security under the Trade and Cooperation Agreement (TCA).
The key element of the proposal is the introduction of a new Article SSCI.17a into the Trade and Cooperation Agreement. Under this provision, the competent authorities of the countries concerned would be able to mutually agree on exceptions to the standard 24-month coverage available under Articles SSC.11 for detached workers.
To an extent, this adopts the approach of the exception agreement mechanism under Article 16 of Regulation (EC) No. 883/2004, thereby moving closer to restoring the position that existed prior to Brexit.
In particular, the proposal highlights that exceptions could be agreed in the following circumstances:
The proposal does not create an automatic right to choose. An exception would only be possible where the competent authorities of both countries agree. Employers or the individuals concerned would be able to apply for such an exception.
COM(2026) 550 is currently only a proposal from the European Commission. The Council must establish the EU’s position on the proposal and subsequently, agreement between the EU and the United Kingdom on the amendment before formally adopting it.
In practical terms, there is no change to the existing rules governing assignments and other cross-border working arrangements between the EU and the UK at this stage.
Nevertheless, the proposal represents an important step towards greater flexibility in dealing with exceptional individual circumstances and addresses longstanding criticism of the existing rules raised by employers and their associations. At present, an A1 certificate for a detached worker could be obtained for 24 months with no possibility to extend. The proposal therefore potentially increases this to up to 36 months in certain cases, which whilst would be a welcomed addition particularly for longer-term assignments, remains limited compared to the 60 months coverage typically available for intra- EU moves under the EU regulations.
Companies with employees undertaking cross-border work should therefore monitor further developments closely.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Ulrich Buschermöhle
Director
Craig Smith
Senior Manager
Lara Kodytek
Senior Manager
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