EMPLOYEE APPLICATION FOR E101 CERTIFICATE UNDER ARTICLE 14.1.A
OF EU REGULATION 1408/71
This form should be returned at least four weeks prior to posting to:
Special Collection Section, Social Welfare Services Office, Cork Road, Wa-
Tel (01) 704 3000 or (051) 356012/3/4, Fax (051) 877838
Before completing the following application form for an E101 certificate,
it is important that you please read the information notes and are aware
of the conditions under which E101 certificates are issued.
Administrative Commission (AC) Decision No 181 of the European Communities
for Migrant Workers provides that certificates of continuing Irish liability (E101
certificates) can only be issued under the provisions of Article 14(1) and 14b(1)
of Regulation (EEC) No 1408/71 where the worker remains directly employed by
the company which posts them to work abroad. This direct relationship means
that the posting company must be responsible for the recruitment, contract of
employment, and termination of employment in addition to having the authority
to determine the nature of the work.
In the case of companies, which recruit staff for immediate posting to another
EEA country, the company must habitually carry out significant activities in the
territory of the home Member State. To decide whether a company "habitually
carries on significant activities in the territory of the Member State in which it is
established" it is necessary to look at the following criteria:
• the place where the company has its registered office and administration.
• the number of administrative staff working in the Member State in which it
is established and in the other Member State
• the place where the posted workers are recruited and the place where the
majority of contracts with clients are concluded
• the law applicable to the contracts concluded by the company with its
workers, on the one hand, and its clients on the other
• the activities carried out by the company where it is established.
AC Decision No 181 will not apply and E101 certificates will not issue if:
• the company which posts the workers is engaged purely in internal man-
agement activities in the home Member State.
• the latest posting follows a brief interruption during a worker's posting
abroad. For administrative ease, a posting will be considered as a fresh
period of overseas employment, providing there is at least a two-month
interval between postings if the worker is being re-posted by the same Ir-
ish employer to the same undertaking in the same country.
• the company to which the worker has been posted sends that person to
work for another employer in the same or a different EEA country or
• the worker is recruited in an EEA country in order to be sent by a company
situated in a second EEA country to a company in a third EEA country.
To comply with the Decision we are required to make employers and their em-
ployees aware of the above conditions and that checks may be made at any time
throughout the period of posting to ensure that the conditions of the posting have
not changed or come to an end. In particular, such checks may relate to the pay-
ment of contributions and to the maintenance of the direct relationship. It is
therefore essential that this office is notified of any changes occurring during the
posting period, or prior to the posting and that your employee is fully informed of
SECTION A - Employee being posted – All questions must be answered
(1) Name: ________________________________________________
(2) Home Address in Ireland: _________________________________
(3) PPS No:
(4) Date of Birth:
Day Month Year
(5) Nationality as per passport: ________________________________
(6) Is this employee normally resident in Ireland?
(7) Does the employee intend to return to Ireland following
the completion of this posting?
(8) In what country was this employee employed immediately prior
(within 14 days) to the commencement of this posting?
(9) Please state date of commencement in your employment.
Day Month Year
(10) Please state period of posting.
Day Month Year
Day Month Year
(11) If the date of commencement of this posting is within six months of
the date of commencement in your employment please give details
of activities prior to commencement in your employment e.g. in
employment, claiming social welfare benefits,.
Please supply names of previous employers and relevant dates.
(12) Was this employee recruited specifically with a view to being
(13) If yes, please complete the following:
(a) In what country was he/she recruited? ___________________
(b) Name and address of last employer immediately prior to
(c) Dates of employment with employer at (b).
Day Month Year
Day Month Year
(d) If date of last employment with employer at (b) is not
immediately prior (within 14 days) to commencement date of
this posting, please give details of employee’s activities since
date of last employment e.g. claiming social welfare benefits,
on holidays etc.,
SECTION B - Employer - all questions to be completed
(1) Company Name: _________________________________________
(2) Company Address: _______________________________________
(3) Company Employer Registration Number:
(4) Is the Company a Recruitment Agency?
If YES, do you make staff available to hirers in
(5) Country employee being posted to: __________________________
(6) Please state the Name(s) and complete Address(es) of
undertaking(s) in the country to which the employee is being posted
(PLEASE USE BLOCK CAPITALS TO ENSURE DETAILS ARE FULLY
(7) Will your employee remain under contract of employment with your
company for this period of posting?
(8) What type of work will the employee perform during his/her period
(9) Who will pay the employee’s wages and Social Insurance
Contributions during the period of posting?
(10) Will s/he be paid directly from Ireland?
(11) Is the employee replacing another employee whose period of
posting has ended?
If yes, please state employee’s name, PPS number and dates of
(12) Will the employee remain under your authority in relation to
direction, discipline and dismissal for the entire duration of the
If NO, please give further details:
(13) Will your employee, while remaining under your authority, be
required to move from location to location within the country of
If YES, you must notify this Department when a change of location
(14) In respect of his/her earnings during the period of posting, to what
country/state will your employee’s Income Tax be paid?
(If your employee’s Income Tax will be paid to Ireland, PRSI should be
remitted to the Revenue Commissioners with tax in the usual manner. If
your employee’s Income Tax will be paid abroad, PRSI should be paid
directly to this Department.)
DECLARATION: I declare that the information given above is true and
correct and I will notify the Department of Social and Family Affairs of
any changes that occur before or during the period of this posting.
(For and on behalf of Employer)
(E.g. Manager, Director, Shareholder, Secretary, Agents etc)
E-mail contact: _________________________
IMPORTANT: Employers please ensure your application conforms to points listed below.
Application submitted at least four weeks in advance of posting.
Correct application form completed for Certificates of Postings i.e. E101 Cert,
Certificate of Coverage, Letter of retention. Application forms are amended
regularly and latest versions are available on website.
Only original application forms fully completed, all questions completed and
“not applicable” entered where relevant. All answers must be legible. Use
of corrective fluid is unacceptable.Use of corrective fluid is
Correct dates for posting must be supplied.
Retroactive dates for a posting must be correct.
Original Certificate of Posting must be returned for cancellation if the posting does
not take place or ends before the expiry date.
NOTE: A new Certificate will not be issued unless previous posting dates are in order
i.e. cancellation effective.
All forms are available on:
Following the above will insure your application is completed correctly.
Incorrect applications will be returned to the company and can only be processed
by date of receipt of correct application.
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