Before posting workers to other EU countries, you must comply with the provisions and obligations introduced by Directives 96/71/EC 2014/67/EU and 2018/957/EU.
Posted workers 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 posted representing all the constituent elements of remuneration rendered mandatory by national law regulation or administrative provision, or by collective agreements.
In some cases the best option is to proceed with the elaboration of a shadow payroll. Contact us through the contact form below for more information.
Posted workers 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.
When a temporary worker is considered to be posted to another member state by the work agent with which he or she is in a contractual relationship, the company is required to notify the temporary work agent that hired out the employee.
Non EU-Citizens who are holders of residency or work permits issued in EU Member States are not automatically authorized to be posted in the framework of transnational provisions of services.
In some cases, it may be mandatory to apply for a work permit or visa before the assignment.
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Please be aware of the new Covid restricions before starting your assignment.
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A notification of posting may be mandatory for the posting in another EU country. The posting declaration will inform the Host Country Authorities that the posting 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 to retain 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 posting 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.
For more information regarding the obligations of the posting company, contact us.
Under Regulation 883/2004, the worker must pay contributions as determined by the country where the work is performed.
However, by providing the A1 certificate stating that payments are being made in the country of origin, there is no need to pay contributions in the host country.
The A1 Certificate ex Art. 12 Regulation 883/2004 certifies that the posted 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 and for at least 12 months.
If you need support to find out what’s the best option for your workers, do not hesitate to contact us.
In some countries the above mentioned requirements may not be enough. When planning your assignment, you should check whether additional fulfillments apply to your enterprise and to your workers.
These obligations might be critical based on the kind of activities or industry in which the posted workers will be engaged, e.g. REA registration in Spain, BTP card in France, Cértificat de Déclaration Prealable in Luxembourg
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.
Worker’s requirements: A&P platform also gives you the possibility to verify whether further requirements may apply to your posted worker, such as immigration issues, town hall registration, tax requirements, etc.
More features about A&P platform are available.
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