1. What situation must a company be in to be able to post a worker to an EU Member State?

For a company established in a Member State of the EU, or the European Economic Area, to temporarily relocate its workers within the framework of a transnational provision of services, it must be in one of the following cases:

• Have a service contract with a recipient operating in another Member State;
• Posting a worker to an establishment or a company belonging to the same group in the territory of another Member State;
• Be a temporary employment agency or a placement agency and post a worker to a user company that is established or carries out its activity in the territory of another Member State.

2. What conditions must I meet to be considered a posted worker?

The posted worker is one who “for a limited period of time, carries out his work in the territory of a Member State other than that in which he normally carries out his activity (Art. 2.1 Directive 96/71).” Your posting to another Member State is temporary, it cannot be done to replace another worker who has completed the maximum posting time and an employment relationship (dependency) must be maintained with the company throughout the posting, subject to the following assumptions:

• That the movement is on behalf of and under the direction of the company, executing a contract concluded between it and a company based in the host State or that carries out its activity there.
• That the trip is made to a work center of the company itself or another of the same group.
• That the posting is from a temporary employment agency to be made available to a user company that is established or carries out its activity in the host Member State.

3. Can my employer send me to work temporarily in another EU Member State? In that case, what are my employment conditions and rights?

Yes, your employer can send you to work temporarily in another EU country. During this period, you will acquire the status of posted worker and will benefit from the same basic working conditions and rights as workers in your host country.

A post can be as long as necessary to complete a specific task. When you have completed your posting, you must return to your place of work in the EU country from which you were sent.

During that time, your working conditions will be governed by the terms and conditions of employment of your host country if they are more advantageous than those of your home country. These conditions and terms of employment relate to:

• All basic elements of remuneration defined in national legislation or in collective agreements of universal application.
• Subsidies or expense reimbursement to cover travel, subsistence, and accommodation expenses in the host country during the posting (if you must travel during the posting assignment).
• Maximum work periods.
• Minimum rest periods.
• Health and Safety at Work.
• Conditions for recruiting workers, in particular through agencies providing temporary staff.
• Conditions of employment for pregnant women, women who have recently given birth, and young people (under 18 years of age).
• Equal treatment for men and women and other rules to prevent discrimination.
• Accommodation, if provided by your employer.

Additionally, while you are posted to another EU country:

• You will not need a work permit – unless you are informed from Croatia to Austria, where restrictions apply in certain sectors.
• You will not have to have your professional degrees recognized; however, you may need to make a written declaration for some professions.
• You do not need to register with the social security authorities in the country in which you are posted, as you will remain insured in the country in which you normally work. Therefore, during your assignment, you do not accumulate any additional rights to social security, such as pension rights or the right to unemployment benefits, in the country where you have been assigned.
• You must register your residence with the authorities in case your displacement is more than 3 months.
• The right of permanent residence in the host country does not accumulate.

4. If I make a professional trip to attend a specific event, such as a conference, meeting or fair (what are called “business trips”), am I considered a posted worker?

NO. Workers temporarily sent to work in another Member State, but who do not provide services there, are not posted workers, and are not covered by the Posting of Workers Directive and, consequently, the requirements, protection measures, control, and rights that apply to posted workers.

5. Can a Third Country National move to a Member State?

Yes. A third-country national who legally resides and works in a Member State can be posted by his or her employer to another Member State, under the same conditions as an EU citizen. The Court of Justice of the EU has made it clear in a series of cases, among them: Van der Elst (C-43/93) or Danieli Officine Meccaniche (C-18/17), which state host members do not have the right to demand a construction site permit for third-party nationals displaced by a company established in another Member State.

With regard to the coordination of social security in the EU, third-party nationals are covered by Regulation 1231/2010/EU, as long as they reside legally (reside and work legally) in the territory of a Member State and are in a situation that is not limited in all its aspects to a single Member State.

6. What differences exist between displaced workers and migrant workers?

The posted worker is one who is temporarily sent by his employer to carry out his work in another territory of a Member State, with the working conditions and basic labor rights of the country to which he is posted.

The posted worker does not need a work permit; nor does he need his professional qualifications to be recognized; nor should he register with the social security of the country to which he is traveling; and can only travel to another EU Member State.

The migrant worker can carry out his or her work activity in any State (whether or not it is a member of the EU) in accordance with the free movement of goods, people, and capital and the free movement of workers, compliance with the employment requirements demanded in the country where he intends to develop his work activity.

7. How is my posting, as a worker, communicated to the host country? What information does the employer need to provide?

The company will inform the Labor Authority of the host country of the posting of a worker before the start of said displacement, stating:

• The identification (address, NIF…) of the company that is posting the worker.
• The personal and professional data of the displaced worker or workers.
• Identification of the company and work center where the displaced worker will provide services.
• The start date and expected duration of the trip.
• The determination of the work that is going to be carried out in the host State and indication of the type of displacement.
• The identification of the representative designated by the company, in the host country, as a liaison with the competent authorities, for the sending and reception of documents, and as an interlocutor in the information, consultation, and collective bargaining procedures of the posted workers.

This communication will not be necessary if the trip is less than eight days, except for ETTs, who must communicate, in addition to what is indicated:

• Prove that you meet the legal requirements of your country to assign the worker.
• Specify the temporary needs of the user company to be covered by the provision contract.

8. Can a self-employed person be considered “posted” if they work for a period of time in another Member State?

In principle, yes; complying with the requirements and conditions of communication to the authorities of the countries of origin and host and to social security, as we have seen in the case of posting by an employer or an ETT. To clarify this situation as much as possible, it is advisable that you contact the liaison office for posted workers in your country.

9. What procedures must be carried out by a self-employed worker who wants to work abroad for a certain period of a few months?

If you want to work in another EU country for only a few months, the best option for you is to post yourself abroad. This allows you to work abroad while still being covered by the social security system of the country where you usually work.

To do this, before leaving you must:

• Request an A1 form (previously E 101). Ask the liaison office in your home country about the posted workers whose authority issues these documents. This form proves that you and your dependents are still covered by your home social security system while abroad, for up to 2 years.
• Request form S1 (previously E 106) from the health authority of your country of origin. This will entitle you and your family to receive medical care during your stay.
• Possibly make an advance declaration that you will practice your profession in the host country. To find out if this is necessary and how to do it, contact your home country’s liaison office for posted workers.

If you don’t need to reside in the country during the time you’ll be working there (but will only be making short visits), all you need is a European Health Insurance Card. You can get one from the home health care authority.

Finally, upon arrival in the host country, you must:

• Find out about residency procedures, even if you only plan to stay for a short time.
• Submit your S1 form (formerly E 106) to a health authority there (if applicable).

10. Can a self-employed person who has completed the posting period indicated on their A1 form extend their posting if they have not yet finished their job?

YES, you can request an extension if your work takes longer than originally estimated due to unforeseen circumstances and if the total posting period, including the additional extension, does not exceed 2 years.

To do this, ask the liaison office for posted workers in the country where you work. To get that extension of your work, you must show that the additional work became necessary due to unforeseen circumstances; otherwise, the host country authority may reject the extension. If this happens, you can still stay abroad, but your status changes to expatriate, meaning you will have to switch to the host country’s social security system (paying contributions there and no longer in your home country).

11. If a self-employed worker obtains a work project to carry out in another Member State in three years, could they publish it abroad even if the project exceeds two years and still be covered by the social security system of their country?

When it is clear from the beginning that you will be working abroad for a period longer than 2 years, you can apply for an exemption from the host country’s laws in this field, allowing you to remain covered by your country’s social security for the duration of your foreign work.

Exemptions of this type vary from case to case, require the agreement of the authorities of both countries, and are valid only for a defined period. For more information and to apply for the above exemption, you will need to contact the host country’s liaison office on posted workers.

12. Can a user company transfer a posted worker who has been seconded by a Temporary Work Agency to another Member State?

Yes. In this case, it is considered that the worker has been displaced by the temporary employment company and not by the user company (this is called “displacement chain”). The temporary employment company must comply, in this case, with all the regulations of the Directives on posted workers, including the administrative requirements for the publication of postings.

To comply with these requirements, the user company must inform the temporary employment agency sufficiently in advance that the transfer of the worker assigned by it is going to occur.

13. What are my conditions regarding Social Security while my posting lasts?

Community regulations guarantee coordination between the different national social security systems to avoid being subject to two systems at the same time or that no system is applied to a worker, leaving them unprotected; at the same time it establishes which country is competent to pay the benefits.

As a posted worker, to continue to be covered by your home country’s social security system, your employer must request a PD A1 form from your home country’s social security institution and inform the host country authorities.

If your posting lasts more than 2 years, you can:

• Switch to the social security system of the country where you are assigned, or
• Ask your employer to request an extension of the validity of the posting period of your social security form to remain covered in your home country. The extension will be granted if a mutual agreement is reached between the authorities of both countries and it is in their interest.

Find out more about your social security coverage while traveling to another EU country.

14. What Social Security documentation is necessary to transfer a worker to another State?

In matters of Social Security, the company that transfers a worker to another Member State must contact the body competent in this matter in its State, the State of origin of the worker; preferably before starting the journey. This body will provide the worker with an A1 certificate that determines the Social Security legislation that applies to the posted worker during the duration of his or her posting.

During the posting, the worker has the right to medical insurance (receive care) in the host country, for which he must have: The European Health Card, and Form A1 of the Social Security, proving that he is insured in the country of origin. It is important to know these two documents:

• Form A1: This is the certificate of the applicable legislation and serves to demonstrate that you pay Social Security contributions in another EU country.
• S1 Form: This is the certificate that establishes the right to health benefits if you do not live in the country where you are insured.

Regulation (EC) No. 883/2004 of the European Parliament and of the Council, of April 29, 2004, on the coordination of social security systems, establishes in its article 12, the specific rules in this matter:

1. A person who carries out an employed activity in a Member State on behalf of an employer who normally carries out his activities there and who is sent by that employer to carry out work on his own account in another Member State shall remain subject to the legislation of the first Member State, provided that the foreseeable duration of such work does not exceed twenty-four months and that said person is not sent to replace another person.
2. A person who normally carries out a self-employed activity in a Member State and who is going to carry out a similar activity in another Member State shall remain subject to the legislation of the first Member State, provided that the foreseeable duration of that activity does not exceed twenty-four months.

For its part, article 13 regulates the exercise of activities in two or more Member States, in the following terms:

1. A person who normally carries out an activity as an employed person in two or more Member States shall be subject to:
   • a) the legislation of the Member State of residence, if it carries out a substantial part of its activity in that Member State or if it depends on several companies or several entrepreneurs who have their headquarters or domicile in different Member States,
   • b) or the legislation of the Member State in which the company or the principal business owner has its seat or domicile, provided that such person does not carry out a substantial part of its activities in the Member State of residence.
2. A person who normally carries out a self-employed activity in two or more Member States shall be subject to:
   • a) the legislation of the Member State of residence, if you carry out a substantial part of your activity in that Member State,
   • b) or the legislation of the Member State in which the center of interest of its activities is located, if it does not reside in one of the Member States in which it carries out a substantial part of its activity.
3. A person who normally carries out an activity as an employed person and a self-employed activity in different Member States shall be subject to the legislation of the Member State in which he carries out an activity as an employed person or, if he carries out such activity in two or more Member States, to the legislation determined in accordance with paragraph 1.
4. The person employed as a civil servant in a Member State and who carries out an activity as an employed and/or self-employed person in another or other Member States will be subject to the legislation of the Member State to which the Administration that employs him or her is subject.
5. The persons referred to in paragraphs 1 to 4 will be treated, for the purposes of the legislation determined in accordance with these provisions, as if they carried out all their activities as an employed or self-employed person and received all their income in the Member State concerned.

15. What is my health and social security coverage situation if I have an accident while traveling in another Member State?

Your coverage in these matters extends for 2 years (regardless of whether you are appointed by your employer or, if you are self-employed, and post yourself). To receive medical treatment locally, you will need 2 documents: A European Health Insurance Card and an A1 form (which proves you are covered by your country of origin).

16. What information about the posting of a worker should the company have available to the competent labor authority?

The Directive allows the host Member State to require the employer to:

• Keep, make available, or save paper or electronic copies of the employment contract, payslips, time sheets, and wage payment receipts, or copies of equivalent documents.
• Provide a translation of the documents mentioned above into the official language of the host Member State or into one or more other languages accepted by the host Member State.
• Ensure that the amount paid to the worker during the posting is at least equivalent to the remuneration derived from the application of the rules of the host Member State. The comparison between the amount actually paid to the worker and the amount due under those rules is based on gross remuneration (i.e., before contributions, deductions, and taxes).

17. What information should I receive from my company before starting my temporary posting to another Member State?

As a posted worker, I have the right to receive from my company, before the posting and in writing, the following information:

• The remuneration to which the worker is entitled under the applicable legislation of the host Member State (*).
• Specific travel allowances, if they exist, and any provision relating to the reimbursement of travel, accommodation, and subsistence expenses (*).
• A link to the single national official website developed by the host Member State (*).
• The expected duration of the work you are going to do abroad.
• The currency for payment of remuneration.
• The benefits in cash and in kind linked to your trip abroad, if any.
• The conditions of repatriation of the worker.
• The country or countries in which the work abroad will be performed.

(*) The information indicated with a (*) is the minimum mandatory for workers posted for a consecutive period of more than four weeks.

18. How long can my trip last?

The maximum duration of the posting is 12 months. This period may be extended for a maximum of six more, following reasoned notification from the employer. Once this maximum period of 18 months has elapsed, the worker will no longer be considered displaced.

19. How long can my posting last if I replace another posted worker?

The duration of a posted worker to replace another posted worker will be for the time remaining to reach the maximum duration of the posting. Therefore, the sum of the posting periods of both workers may not exceed 12 months in duration.

20. What is the maximum duration of my posting and what are my working conditions?

If you are posted for more than 12 months (or 18 months if your employer sends a reasoned notification to the national authorities of your host country), all relevant terms and conditions of employment of your host country will apply, except for those related to the termination of contracts and complementary work pensions. Directive 2018/957 establishes that Member States must extend the period from 12 to 18 months when the service provider presents this reasoned notification, although the Member State may request that the reasons for the extension be justified.

21. What are my minimum working conditions that my employer must respect?

The company will guarantee the working conditions provided for by the labor legislation of the host country (*), both those of the legislation and those of the applicable collective agreements, relating to:

• Maximum work periods and minimum rest periods.
• Minimum duration of paid annual leave.
• Remuneration, including the increase for overtime, but not retirement benefits.
• The conditions of movement of workers; in particular, through ETTs.
• Health and Safety and Hygiene at work.
• The protection measures applicable to the working conditions of pregnant women, those who have recently given birth, children and young people.
• Equal treatment between men and women and other provisions on non-discrimination.
• The accommodation conditions of the workers, when provided by the employer.
• Complements or reimbursements for travel, accommodation and maintenance for displaced workers.

These working conditions will respect other more favorable ones derived from the provisions of the legislation applicable to your employment contract, collective agreements or individual employment contracts.

(*) When the posting is considered “short duration” (does not exceed eight days), the directive on posting of workers also applies, but not all its provisions, which would be subject to the regulations of the host Member States. The rules on supplementary retirement schemes do not apply to “long-term” postings. In terms of Social Security, the coverage of the Member State of origin does not extend beyond 24 months.

22. What are my minimum working conditions if I am a worker assigned by a Temporary Employment Agency?

The ETT must guarantee the worker, at least, the same basic working and employment conditions as if the worker had been hired directly by the user company (including the company’s collective agreement, if applicable). To do this, the user company will inform the ETT of these employment and salary conditions.

23. Can the collective agreement of the Sector existing in the host country be applied to me?

Yes, this way displaced workers will benefit from all the conditions that local workers already enjoy.

Furthermore, the Posted Workers Directive establishes the possibility for trade unions in the host Member State to approach the service provider to initiate collective bargaining on the matters set out in Article 3 of the Directive. In any case, it is up to the host Member State to identify the collective agreements that meet two criteria: those that are universally applicable and those that are applicable to a sectoral or geographical area within the national space of the country in question. Furthermore, and regardless of the existence of agreements, Member States have the obligation to publish information on the employment conditions applicable to posted workers.

24. Is the employer obliged to pay or reimburse posted workers’ travel expenses?

Yes. The employer must assume the costs linked to the travel of his worker to the host Member State. Directive 2018/957 establishes that the employer must pay or reimburse all travel, accommodation and subsistence expenses of the posted worker, in accordance with national practices or the legislation of the State of origin.

These amounts do not form part of the remuneration, therefore they are not taken into account when comparing the amounts actually paid to the worker and the amounts owed, in accordance with the legislation of the host Member State.

25. What are the minimum remunerations that I should receive?

Directive 2018/957 establishes that salary remuneration is made up of: “all the constituent elements of remuneration required by law, regulation or collective agreements of general application or collective agreements existing in the host Member State.”

Therefore, remuneration includes components such as the established base salary, supplements, extraordinary bonuses, and, where applicable, overtime. Posted workers are considered «remuneration,» the remuneration concepts that are obligatorily applied to all workers in the geographical area or sector where the posted worker provides their services, and that have been established by national legislation.

• All “mandatory” salary norms existing in the host country will apply to the posted worker.
• It is the host country that determines what these “mandatory salaries” are, having the obligation to publish them on the official website.
• “More favorable” conditions in terms of remuneration may be applied to the worker.

26. If in my host country as a posted worker, my colleagues earn the minimum wage, am I also entitled to that?

Yes, for as long as you work there, your employer is obliged to comply with that country’s basic rules on employee protection. These include minimum wage, working hours, minimum rest periods, etc. You can find out more about your rights by contacting that country’s liaison office for posted workers.

27. What consideration do the “per diems” that I receive for my trip to another country have in my remuneration?

The new Directive does not consider the so-called “per diems” as part of the salary. Therefore, travel, subsistence and accommodation expenses that may arise due to the displacement of a worker will be borne by the employer and must be reimbursed to the employer, in accordance with the legislation or practices of the sending State; they cannot be deducted from the workers’ salaries.

Furthermore, the employer must ensure that the accommodation conditions of displaced persons are decent and in accordance with national legislation.

28. Where do I pay taxes on my earned income?

There is no specific regulation as established in the tax agreements between the respective States, or in the internal tax regulation of each State. When posting for a period of less than six months, the posted worker is not required to pay income tax in the host country.

29. Where can I find out about my rights as a posted worker in the host country?

The first place to go for information on posting is the single official national website developed by the host Member State. Member States have the obligation to create and keep up to date a single national website containing information on the working and employment conditions that will apply to workers posted to their territory; and it is one of the information that must be provided to the worker. Member States must include information on which collective agreements are applicable; to whom they apply; and what working and employment conditions must be applied by service providers from other Member States. There is no obligation for the text of the agreement to be included on the national website, but there is an obligation for that website to allow cross-border service providers to easily identify which collective agreements are applicable. Furthermore, in most cases, the company planning the transfer has a point of contact in the host Member State: the company with which the service contract has been signed, the company of the same group established in the host member State, or the user company. The Unions also have powers in matters of information; so you can go to them. Your Europe website provides quick and convenient access: Your Europe.

30. Where, or to whom, do I turn in the event of discrimination or abuse by my employer in the host country?

If a worker feels his rights have been violated; is discriminated against or abused by the employer; or does not receive the salary that corresponds to him, among other situations, you can contact the Labor Inspection of the country where you are posted, who will analyze the situation and apply the corresponding regulation in the labor matter that is the subject of the complaint. The Labor Inspection will inform the competent bodies of the administrative infractions committed in their country by companies on the occasion of the posting of their workers.

You can also turn to the Unions, since Directive 2014/67 grants them the capacity to act in the monitoring of working conditions and the possibility of defending the worker in administrative and judicial procedures.