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Secondment of the worker to non-EU countries that have agreements with Italy

Publication: 17/03/2022

The secondment of workers is a departure from the 'territoriality' principle of the obligation to pay insurance contributions and is governed by bilateral social security agreements between Italy and certain non-EU countries.

A posted worker is an employee of a company with offices in one country who is sent to work for a given period of time in the territory of another country with an agreement with Italy.

Some agreements also allow for the secondment of self-employed workers.

Within the limits of the social security protection schemes covered in the scope of each arrangement, for the entire duration of the secondment, the worker remains insured in the country in which the offices of the company sending the worker are located or, in the case of self-employed workers, in the country where they ordinarily work. 

Each bilateral agreement stipulates a maximum secondment period, the duration of which varies according to the agreement.

Most of these social security agreements also allow for the possibility to claim an extension, in the event that the duration of the work to be undertaken overseas has to be extended owing to unforeseen circumstances, exceeding the maximum period. Before the previously authorised secondment period has ended, employers must claim an extension from the competent authority in the worker's country of temporary employment through the competent authority in the country in which the offices of the sending company are located. Companies registered in Italy intending to ask for an extension must send their claim to the Ministry of Labour and Social Policies.

Before secondment of the worker to a country with an arrangement with Italy, the company must first ask the INPS office in which it is registered to issue the secondment form declaring that the worker will remain insured for pension purposes in Italy.

For secondment of self-employed workers, the claim must be made directly by the individual concerned to the INPS office in which they are registered.

The INPS offices must issue one copy of the form for the employer and one for the worker who, where necessary, may be required to present it to the competent insurer institute of the country in which they have been posted to.

Some agreements require the use of specific forms, also when submitting the claim to extend the secondment of a worker. In these cases, employers will need to use the specific form used for the agreement in question.

The following table lists the arrangements and associated forms for the secondment of workers:

Agreements and associated forms


Secondment period


Extension form


24 months, also available to self-employed workers




secondment of workers not available




12 months

I/B 1



24 months




24 months



Republic of Cabo Verde

24 months



Republic of Korea

36 months

FORM CI 110 ITALY – KOREA (coverage declaration)


Channel Islands

6 months 




24 months

Appendix 8, Circular No 196 of 2 December 2015 (provisional form)


Countries of former Yugoslavia (Bosnia Erzegovina - Macedonia - Montenegro -Serbia)

12 months, also available to self-employed workers

Form 1-Obr1

Form 2-Obr2

Principality of Monaco

12 months, also available to self-employed workers

M/I/ C/1

M/I C3

Republic of San Marino

36 months, also available to self-employed workers



The Holy See

60 months

SS-I 101-1 (Appendix 3, Circular No 64 of 22 December 2004)


The United States of America

Depending on the worker's citizenship and circumstances, the agreement provides for the possibility to opt for Italian or US legislation.




36 months

I/TN 4



24 months, also available to self-employed workers

CE.1 - provisional form (point 5.3, Circular No 168 of 9 October 2015)

CE.2 - provisional form (point 5.3, Circular No 168 of 9 October 2015)


24 months




24 months




For workers sent by their employer to work in a non-EU country that is not bound to Italy by social security agreements or arrangements, no insurance coverage declaration can be granted. In these instances, the worker must be insured in Italy in accordance with Law No 398 of 3 October 1987.

For insurance schemes under the above-mentioned law, companies are required to pay contributions on the basis of stipulated wages established on a yearly basis by inter-ministerial decree.