EU Regulation 987/2009 Correction: what changes for companies with employees in multiple countries

Key data

If your company has employees posted to other EU countries, or manages expatriates, this regulatory correction affects you directly. Regulation (EC) No 987/2009 is the technical regulation that governs how social security systems are coordinated between member states: who contributes where, how benefits are recognized and how information is exchanged between institutions. The rectification published on 22 July 2026 (CELEX:32009R0987R(04)) corrects material errors that could generate incorrect interpretations with real consequences for companies and workers.

What does this regulation establish?

Regulation (EC) No 987/2009 is the implementing regulation of Regulation (EC) No 883/2004, which is the framework regulation for social security coordination in the EU. Regulation 987/2009 translates those principles into concrete procedures: forms, deadlines, information exchange mechanisms and rules for determining competence.

This error correction (the fourth rectification of the text, identified as R(04)) corrects material errors detected in the current text. Although it does not introduce substantive policy changes, material errors in a technical regulation of this type can generate incorrect applications by social security institutions in different countries, with direct effects on workers and companies.

The areas of the regulation affected by coordination are:

Economic and operational impact

For companies, the impact is not a new tax or direct cost: it is a management risk. When coordination rules are applied incorrectly — either due to errors in the text or lack of knowledge — the economic consequences are concrete:

• Double contributions: If the competent country is not correctly determined, the worker and company may end up contributing in two countries at the same time, doubling the social security cost.
• Loss of benefits: A worker who has not correctly accumulated their contribution periods may lose access to unemployment or retirement benefits.
• Retroactive claims: Social security institutions may claim unpaid contributions retroactively if they detect incorrect application of applicable legislation.
• Administrative cost: The correction may require reviewing internal documentation (A1 forms, posting agreements) to ensure they comply with the corrected text.

Who does it affect?

• Companies with employees posted to other EU countries: any organization that sends workers to provide services in another member state, even temporarily.
• Multinational companies with presence in multiple EU countries: that manage payroll and contributions in different national social security systems.
• Companies that hire workers from other member states: that must verify in which country they should contribute.
• Self-employed workers operating in multiple EU countries.
• HR, payroll and labor advisory departments that manage international mobility within the EU.
• CFOs and financial directors responsible for planning labor costs in international structures.

Practical example

A Spanish technology company posts an engineer to work at its German subsidiary for 18 months. To prove that the worker remains under Spanish social security during this period, the company must obtain the A1 form (certificate of applicable legislation) from the Spanish Social Security.

If Regulation 987/2009 contained a material error in the application procedure or in the response deadlines between institutions, the correction published on 22 July 2026 may modify how that form is processed or how conflicts between the Spanish and German institutions are resolved. Without the correction applied correctly, the worker could be left in a situation of uncertainty about which system covers them in case of illness or work accident during their stay in Germany.

The cost of an error in this process can mean months of litigation between institutions and, in the worst case, double contributions or denied benefits.

What should companies do now?

1. Review the corrected text of Regulation 987/2009: Access the official text on EUR-Lex (CELEX:32009R0987R(04)) and compare it with the version used by your labor advisory or HR department to identify whether the corrected errors affect procedures you already have in place.
2. Audit active posted worker files: Verify that current A1 forms and posting agreements comply with the corrected text, especially regarding deadlines and information exchange procedures between institutions.
3. Inform your labor advisory or management company: Ensure that the professionals managing your international payroll and contributions are aware of this correction and apply the updated version of the regulation.
4. Review cross-border benefit management procedures: Illness, maternity, unemployment, retirement and work accidents of workers with international mobility must be managed in accordance with the corrected text.
5. Confirm the entry into force date: Since it is not specified in the publication, consult the official text or your advisor to determine when the correction applies and whether there are retroactive effects.

Official source

Consult complete regulation in official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=CELEX:32009R0987R(04)