Posted Workers in Europe
Companies with posted workers abroad must comply with provisions and obligations of European Directives.
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Posting Workers to EU
Conditions to support your activity
Directive 2018/957/EU amending Directive 96/71/EC: new obligations
Employees assigned abroad are entitled to the applicable remuneration as defined by law in the Host State, including overtime pay, in addition to the minimum wage applicable in that State.
The remuneration applicable in an EU Member State is the amount of money, determined by the national law and/or practice of the Member State where the worker is sent. It includes all the constituent elements of remuneration rendered mandatory by national law, regulations or administrative provisions, or by collective agreements.
In some cases the best option is to proceed with the elaboration of a shadow payroll.
Workers assigned abroad will also benefit from further conditions established by the legislation of the State on whose territory the services are provided, such as the conditions relating to accommodation, allowances or reimbursement of travel, in accordance with domestic legislation or collective bargaining agreements.
How to manage the assignments of third-country nationals in Europe
Non EU-Citizens are not automatically allowed for assignments abroad in the framework of transnational provisions of services, even if holders of residency or work permits.
In some cases, it may be mandatory to apply for a work permit or visa before the assignment.
The EU Directive 2014/67
A notification of posting may be mandatory to post workers to another EU country. The declaration will inform the Host Country Authorities that the assignment will take place in its territory.
Furthermore, it will inform them that both the sending company and the worker are fulfilling the obligations for the interested country.
Pursuant to 2014/67/EU Directive, there may be the need to appoint a domiciled contact person in the Host Country for the period of the posting and also further after the posting.
The contact person may also be in charge of retaining the documentation during an inspection.
The worker will have to file a time-sheet during every day during the posting. The time sheet will contain the working hours and rest periods carried out by the worker.
The final document will attest the fulfillments of the worker of the maximum working day and minimum rest periods.
All the documentation regarding the assignment must be retained for a predefined period, that may vary according to the Host country regulations, after the posting.
The documentation must be correctly stored and kept available for foreign labour authorities.
The new EU Posted Workers Directive 2019/1152
The EU Directive 2019/1152 was introduced to guarantee minimum rights and information for workers assigned abroad.
Member States had until August 1st, 2022 to transpose the Directive and introduce more transparent and predictable working conditions.
Some changes of the Posted Workers Directive:
- The employer must notify the currency of remuneration
- The employer must notify allowances and other arrangements
- Workers must be notified about salary conditions of the Host Country
National mandatory requirements
In some countries the above mentioned requirements may not be enough. When planning your assignment, you should check whether additional fulfilments apply to your enterprise and to your workers.
These obligations might be critical based on the kind of activities or industry.
Some requirements abroad:
A&P Platform: our online solution for your assignments abroad
Our online tool will be an essential instrument for an efficient management of your international assignments.
You will be able to check and monitor all the relevant details concerning your postings and have a complete overview of the necessary requirements:
Company Requirements
A&P platform keeps track of the status and the history of your assignments, allowing you to be always up-to-date, in case further actions are required, such as tax registration, permanent establishment obligations, VAT registration, etc.
Workers Requirements
A&P platform also gives you the possibility to verify whether further requirements may apply to your employees, such as immigration issues, town hall registration, tax requirements, etc.
Arletti & Partners Team
The team at Studio Arletti & Partners is made up of over 40 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.
Our Areas of Expertise include:
- Posting of workers
- Italian taxation
- International taxation
- Immigration to and from Italy
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Social Security for posted workers in Europe
Under Regulation 883/2004, the worker must pay contributions as determined by the country where the work is performed.
However, there is no need to pay contributions in the Host country, if the A1 certificate stating that payments are being made in the country of origin is provided.
The A1 Certificate ex Art. 12 Regulation 883/2004 certifies that the worker’s social security insurance remains valid in the EU country where the worker is hired.
A&P can support you in the application for the A1 Certificate ex Art 13, valid for more than one EU Member State.