Posted workers
Your employer can send you to work temporarily in another EU country. During this period, you will acquire the status of a posted worker and will benefit from the same basic working conditions and rights as workers in your host country.
A posting can last as long as it is necessary to complete a specific task. When your posting has finished, you should return to your workplace in the EU country where you were posted from.
Working conditions
You will fall under the terms and conditions of employment of your host country if they are more advantageous than those of your home country. In this case, your employer is obliged to comply with that country's basic rules on employee protection and terms of employment related to:
- All the basic elements of remuneration as defined in national law or universally applicable collective agreements
- Overtime compensation
- Allowances or the reimbursement of expenses to cover travel, board and lodging costs in the host country during the posting (if you are required to travel during the posting assignment)
- Maximum work periods
- Minimum rest periods
- Minimum paid annual leave
- Health, safety and hygiene at work
- Any conditions specific to hiring through agencies providing temporary staff
- Protective measures for pregnant women, women who have recently given birth and young people (under the age of 18)
- Equal treatment for men and women and other rules to prevent discrimination
- Accommodation, if provided by your employer
Your rights and obligations as a posted worker
While posted to another EU country:
- you will not need a work permit
- you will not need to have your professional qualifications recognised; however, you may need to make a written declaration for some professions: find out more about the recognition of professional qualifications
- you do not need to register with the social security authorities in the country where you have been posted, since you remain insured in the country where you are normally employed. Therefore during your posting you do not accumulate any additional social security rights such as pension rights or the right to unemployment benefits in the country where you have been posted.
- you must register your residence with the authorities if your posting is longer than 3 months
- you will not accumulate the right to permanent residence in your host country.
Long-term posting
If you are posted for more than 12 months (or 18 months if your employer submits a motivated notification to your host country's national authorities) all relevant terms and conditions of employment of your host country apply, with the exception of those relating to the termination of contracts and supplementary working pensions.
If you are posted to another EU country for a long period of time you may want your family to join you there, they can do so by virtue of their own EU citizens' rights, but not as your dependants.
Income tax
If you work in your host country for less than six months, you should not be liable for income tax there. However, there are no EU-wide rules that set out which country can tax your income during a posting. This may be set out in national laws or tax agreements between EU countries.
Social security cover while abroad
As a posted worker, to continue to be covered by the social security system in your home country, your employer must request a Portable Document A1(PD A1 form) from the social security institution in your home country and inform the host country´s authorities. If your posting lasts longer than 2 years, you can either:
- switch to the social security system of the country where you are posted or
- ask your employer to apply for the extension of the validity of your social security form posting period to remain covered in your home country. The extension will be granted if a mutual agreement is reached between the authorities in both countries and it is in your interest.
Find out more about your social security cover while on a posting to another EU country.
Information employer must provide to host country
In most cases your employer must send a notification (“posting declaration”) to the authorities in the host country before (or at the latest when) the posting begins, with the following details:
- identity of the employer
- number of posted workers
- address of the workplace of posting
- expected duration of the posting, including start and end dates
- the type of service provided during the posting
- a contact person who will liaise with the authortities in the host country
Your employer should also inform the competent institution of the host country if any changes take place, such as if the posting does not take place or is interrupted. Read more about the declaration obligations on the website of the host country.
Information your employer must provide to you
If your posting lasts for a consecutive period of more than four weeks, your employer must provide you in writing, before your departure, with the following information:
- country or countries where you will work (host country)
- expected duration of the work abroad
- currency to be used for the payment of the remuneration
- any benefits (in cash or other) related to the work assignment
- information on repatriation: whether it is provided and, if yes, with what conditions
- remuneration according to the applicable law of the host country
- any specific allowances related to the posting
- arrangements for reimbursing travel, board and accommodation expenses
- a link to the host country’s national official website on posted workers
National websites on posting
Check the national website of your host country to find out the terms and conditions of work for posted workers, as well as the contact information for the local authorities.
National Liaison Offices
Every country has a competent authority that can answer questions on the posting of workers. The contact details of these National Liaison Offices are under the Ask national administrations button below.
More information
For more information check the EU' short guide on the posting of workers
See also the EU's practical guide on posting.
Are you self-employed and planning to work abroad for a few months? Read this FAQ to find out what formalities are necessary.