EUROPEAN COMMISSION Brussels, 25.9.2019 SWD(2019) 337 final COMMISSION STAFF WORKING DOCUMENT Accompanying the document Report from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the application and implemantation of Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (‘the IMI Regulation’) {COM(2019) 426 final}



Annex I: administrative requirements and control measures Table of Contents 1.Article 9 1.1.Austria 1.2.Belgium 1.3.Bulgaria 1.1.Croatia 1.2.Cyprus 1.3.Czech Republic 1.4.Denmark 1.5.Estonia 1.6.Finland 1.7.France 1.8.Germany 1.9.Greece 1.10.Hungary 1.11.Ireland 1.12.Italy

1.1.Latvia 1.2.Lithuania 1.3.Luxembourg 1.4.Malta 1.5.Netherlands 1.6.Poland 1.7.Portugal 1.8.Romania 1.9.Spain 1.10.Sweden 1.11.Slovenia 1.12.Slovakia 1.13.United Kingdom 1.Article 9 The Enforcement Directive gives Member States new tools to improve administrative cooperation and assistance and to fight against circumvention and abuses concerning the posting of workers. In this context, Article 9 is of particular importance since it sets the administrative requirements and control measures that Member States are allowed to implement. Paragraph 1 of Article 9 lists the administrative requirements and control measures Member States may impose and which are deemed to be justified and proportionate. Paragraph 2 of the same Article gives Member States the possibility to impose other administrative requirements and control measures, whenever the existing administrative requirements and control measures are not sufficient or efficient, provided that these are justified and proportionate. Paragraph 5 of Article 9 provides that Member States must communicate to the Commission and inform service providers of any measures referred to in paragraphs 1 and 2 that they apply or that have been implemented by them. The Commission on its behalf shall communicate those measures to the other Member States and report regularly to the Council on measures communicated by Member States and, where appropriate, on the state of play of its analysis and/or assessment.

In addition, also Article 12 aims to tackle fraud and abuse concerning posting of workers, namely, in the subcontracting chains. Paragraphs 7 and 8 of Article 12 provide that Member States shall inform the Commission about the measures undertaken under this Article and shall make the information generally available. In the case of paragraph 2, the information provided to the Commission shall include elements setting out liability in subcontracting chains. In the case of paragraph 6, the information provided to the Commission shall include elements setting out the effectiveness of the alternative national measures with regard to the liability rules referred to in paragraph 2. The Commission on its behalf shall make this information available to other Member States and will closely monitor the application of this article. 1.1.Austria The following information is a nonbinding translation of the respective provisions of the Austrian Anti-Wage and Social Dumping Act. Reporting requirement for posting or hiring out workers from an EU Member State or an EEA State or the Swiss Confederation Section 19. (1) Employers and temporary work agencies established in an EU Member State or EEA State or the Swiss Confederation shall report the employment of workers posted or hired out to Austria. A separate report shall be filed each time a worker is posted or hired out. Retroactive changes of data pursuant to Para. 3 or 4 shall be reported without delay. A user undertaking which posts an employee to Austria in order to perform work shall be considered an employer with respect to the reporting obligations laid down in this paragraph and in Paras. 2 and 3. (2) The posting or hiring out of workers as defined by Para. 1 shall be reported to the Central Co-ordinating Agency prior to commencement of the work. In the case of mobile employees in the transport sector, the report shall be submitted before the employees enter Austrian territory. This report shall be submitted exclusively by filling in the electronic forms of the Federal Ministry of Finance. In the event of a posting, the employer shall hand a copy of the report to the contact person as defined by Section 23 or, in the case of only one employee, to that employee or make it available electronically. (3) The report pursuant to Para. 1 shall be submitted separately for each posting and shall include the following data; if the data changes at a later time, this shall be reported without delay: 1. employer's name, address and business license or field of business as defined in Para. 1, VAT identification number; 2. name and address of persons appointed to represent the employer in external matters; 3. name and address of the contact person pursuant to Section 23 nominated from among the employees posted to Austria or of persons established in Austria and authorised to professionally represent the parties (Section 21 Para. 2 no. 4); 4. name and address of the domestic client (general contractor); 5. names, addresses, birth dates, social security numbers and applicable social security institutions as well as the nationalities of the workers posted to Austria; 6. total period of posting as well as date of commencement and expected duration of employment in Austria for each employee, duration and scheduling of the agreed normal working hours for each employee; 7. amount of remuneration payable to the individual employee under Austrian law and date of commencement of the employment relationship with the employer; 8. place of employment (exact address) in Austria (including other work sites in Austria); 9. in cases pursuant to Section 21 Para. 2, the person (exact address) or the branch (exact address) where the reporting documents and pay documents are kept available; 10. type of work and deployment of the worker, taking into account the applicable Austrian collective agreement; 11. the authority issuing the permit as well as the reference code, issue date and period of validity or a copy of the permit, provided that an official permit is required to employ the posted workers in the country where the employer is established; 12. the authority issuing the permit as well as the reference code, issue date and period of validity or a copy of the permit, provided that an official permit is required to employ the posted workers in the country where the employer is established;

(4) The report pursuant to Para. 1 shall be submitted separately for each hiring-out and shall include the following data; if the data changes at a later time, this shall be reported without delay: 1. name and address of the temporary work agency; 2. name and address of persons appointed to represent the temporary work agency in external matters; 3. name and address of the user undertaking, including VAT identification number and business licence or field of business; 4. names, addresses, dates of birth, social security numbers and social security institutions as well as citizenship of the hired-out employees or quasi-subordinate workers; 5. date of commencement and expected duration of employment of the individual hired-out employees or quasi-subordinate workers with the user undertaking; 6. places of employment in Austria, indicating the exact address; 7. in cases pursuant to Section 21 Para. 3, the person (exact address) or the branch (exact address) where the reporting documents and pay documents are kept available; 8. amount of remuneration payable to every single employee or quasi-subordinate worker under Austrian law; 9. type of work and use of the individual employees or quasi-subordinate workers, taking into account the applicable Austrian collective agreement; 10. in cases where an official permit is required to employ the hired-out employees or quasi-subordinate workers in the country where the temporary work agency is established: the authority issuing the permit as well as the reference code, issue date and period of validity or a copy of the permit; 11. in cases where the hired-out employees or quasi-subordinate workers need a residence permit in the country where the temporary work agency is established: the authority issuing the permit as well as the reference code, issue date and period of validity or a copy of the permit. (5) If the recurring cross-border assignment of workers has been agreed under a service contract, a service procurement contract or within a group as defined by Section 15 AktG and Section 115 GmbHG, the posting or hiring-out to a domestic client or user undertaking may, in derogation of Paras. 1 and 2, be reported for a period of up to three months before work is commenced for the first time. (6) If the employee's cross-border assignment involves the fulfilment of similar service contracts entered into with several clients, all clients can be indicated in the report pursuant to Para. 1, provided that there is a close geographical and temporal connection between the service contracts. (7) The report pursuant to Para. 1 on posting mobile employees in the transport sector shall be made exclusively pursuant to this paragraph for a period of six months in each case and has to include the following information; if the data changes at a later time, this shall be reported without delay: 1. employer's name, address and business license or field of business as defined in Para. 1, VAT identification number; 2. name and address of persons appointed to represent the employer in external matters; 3. unless the driver is the contact person (Section 23, second sentence): name and address of the contact person pursuant to Section 23 nominated from among the employees posted to Austria or of persons established in Austria and authorised to professionally represent the parties (Section 21 Para. 2 no. 4); regarding contact persons in the case of other means of transport Para. 3 no. 3 shall be applied; 4. names, addresses, birth dates, social security numbers and applicable social security institutions as well as the nationalities of the workers who will probably work in Austria in the given period; 5. license plate numbers of the vehicles operated by the employees specified in no. 4;

6. amount of remuneration payable to the individual employee under Austrian law and date of commencement of the employment relationship with the employer; 7. type of work and deployment of the worker, taking into account the applicable Austrian collective agreement; 8. the authority issuing the permit as well as the reference code, issue date and period of validity or a copy of the permit, provided that an official permit is required to employ the posted workers in the country where the employer is established; 9. the authority issuing the permit as well as the reference code, issue date and period of validity or a copy of the permit, provided that an official permit is required to employ the posted workers in the country where the employer is established. Keeping reporting documents, social security documents and official permits readily available Section 21. (1) Employers established in an EU Member State or EEA State or the Swiss Confederation shall keep the following documents readily available at the domestic place/site of work during the posting period or shall make them accessible electronically to the tax authorities or the Construction Workers’ Holiday and Severance Pay Fund on site and at the time of the investigation: 1. documents showing the employee's registration for social insurance (social security document E 101 in accordance with Regulation (EEC) No. 1408/71, or social security document A 1 in accordance with Regulation (EC) No. 883/04 on the coordination of social security systems), unless the posted worker is subject to mandatory social security in Austria; if, at the time of the investigation, the employer furnishes evidence in German showing the inability to obtain these documents from the competent social security institution prior to the posting, equivalent documents in German (application for issuance of social security document E 101 or A 1 and confirmation of the competent social security institution that the employee is subject to a foreign social security scheme for the period of posting) shall be kept readily available; 2. the report pursuant to Section 19; 3. the official permit for employment of the posted workers in the country where the employer is established pursuant to Section 19 Para. 3 no. 11 or Para. 7 no. 8, provided such permit is required. If an employee works in different places on the same day, the required documents shall be kept readily available at the first place/site of work or shall be made accessible electronically. In the case of mobile workers in the transport sector, the documents listed above shall be kept readily available in the vehicle as soon as the workers enter Austrian territory or shall be made accessible electronically. A user undertaking which posts an employee to Austria in order to perform work shall be considered an employer with respect to the obligation laid down in this provision. (2) In derogation of Para. 1, the documents shall, except in the case of mobile workers in the transport sector, be kept readily available in Austria 1. with the contact person specified in the report pursuant to Section 19 Para. 3 no. 3; or 2. at a branch registered in Austria where the foreign employer operates not only occasionally; or 3. at a domestic independent subsidiary or the domestic parent company of a group as defined by Section 15 AktG or Section 115 GmbHG; or 4. with a professional representative of the parties established in Austria as defined by the Professional Accountants and Tax Advisors’ Act (Wirtschaftstreuhandberufsgesetz, WTBG), Federal Law Gazette I no. 58/1999, the Code of Professional Conduct for Lawyers (Rechtsanwaltsordnung, RAO), Imperial Law Gazette no. 96/1868, and the Code of Ethics of Notaries (Notiariatsordnung, NO), Imperial Law Gazette no. 75/1871, or made electronically accessible at the places indicated in nos. 1 to 4 at the time of investigation, provided this is specified in the report pursuant to Section 19 Para. 3 no. 9. If the investigation by the tax authorities or the Construction Workers’ Holiday and Severance Pay Fund takes place outside the business hours of the professional representative, the latter shall, upon the tax authorities' or the Construction Workers’ Holiday and Severance Pay Fund's request, submit the documents by the end of the second subsequent working day. No reimbursement of expenses shall be due for submitting the documents. (3) The user undertaking shall keep the following documents on each hired-out worker readily available at the domestic place/site of work during the period the worker is hired out or shall make them accessible electronically to the tax authorities or the Construction Workers’ Holiday and Severance Pay Fund on site and at the time of the investigation: 1. documents on the registration of the worker with a social security institution (social security document E 101 or A 1), unless the hired-out worker is subject to mandatory social security in Austria; if, at the time of the investigation, the temporary work agency furnishes evidence in German showing the inability to obtain these documents from the competent social security institution prior to the hiring-out, equivalent documents in German (application for issuance of social security document E 101 or A 1; confirmation of the competent social security institution that the employee is subject to a foreign social security scheme for the period of being hired out) shall be kept readily available; 2. the report pursuant to Section 19 Paras. 1 and 4; 3. the official permit for employment of the hired-out workers in the country where the temporary work agency is established pursuant to Section 19 Para. 4 no. 10, provided such permit is required.

Para. 2 shall apply accordingly. Keeping wage or salary documents readily available Section 22. (1) For the time of employment (in Austria) or the period of posting (Section 19 Para. 3 no. 6), employers as defined by […] Section 19 Para. 1 shall keep the employment contract or the statement of terms and conditions (Dienstzettel) as defined by Council Directive 91/533 on an employer's obligation to inform employees of the conditions governing the contract or employment relationship, the payslip (Lohnzettel), proof of wage payment or bank transfer statements, wage records, records of hours worked and documents relating to pay categorization in order to verify the remuneration that is payable to the posted employee under Austrian law for the duration of the employment, readily available in German, with the exception of the employment contract, at the place/site of work or make them accessible electronically to the tax authorities or the Construction Workers’ Holiday and Severance Pay Fund on site and at the time of the investigation, even if the employment of the individual worker in Austria ended prematurely. The employment contract shall be kept readily available either in German or in English. If an employee works in different places on the same day, the pay documents shall be kept readily available at the first place/site of work or shall be made accessible electronically. A user undertaking which posts an employee to Austria in order to perform work shall be considered an employer with respect to the obligation laid down in this provision. Section 21 Para. 2 shall be applied accordingly. (1a) In the case of posting mobile employees in the transport sector - in derogation of Para. 1 above - the employment contract or the statement of terms and conditions (Dienstzettel) as well as the records of hours worked (records as defined in Regulation (EU) No. 165/2014 on tachographs in road transport, OJ L 60 of 28 February 2014, p. 1), shall be kept readily available in the vehicle already as soon as the workers enter Austrian territory or shall be made accessible electronically to the tax authorities on site and at the time of the investigation. Payslips (Lohnzettel), proof of wage payment or bank transfer statements as well as documents relating to pay categorization for the mobile employee in the transport sector shall be submitted upon request of the tax authorities for the calendar month during which the inspection was carried out and, additionally, for the preceding calendar month if the employee performed work in Austria in the preceding month, within a period of 14 calendar days after the end of the calendar month of the inspection. If the pay documents as specified in the second sentence are not submitted to the tax authorities within this period or are incomplete, this is deemed a failure to keep the pay documents readily available. (2) In the event of cross-border temporary agency work, the domestic user undertaking shall be obligated to keep the pay documents readily available pursuant to Para. 1. The temporary work agency shall demonstrably provide the pay documents pursuant to Para. 1 to the user undertaking. Contact person Section 23. In accordance with the provisions of this Federal Act, the contact person nominated in the report pursuant to Section 19 Para. 3 no. 3 shall keep documents readily available, accept documents and provide information. The contact person shall be nominated from among the workers posted to Austria or may be a person established in Austria and authorised to professionally represent the parties (Section 21 Para. 2 no. 4). In the case of posting mobile employees in the transport sector, the driver of the vehicle shall be the contact person unless the employer nominates a person authorised to professionally represent the partiers (Section 21 Para. 2 no. 4) as the contact person. Investigations of tax authorities Section 12. (1) The tax authorities shall be entitled to monitor compliance with the requirement of keeping available the documents specified in Sections 21 and 22 and, in connection with employees with their habitual place of work outside of Austria, to verify compliance with the pay to which an employee not subject to the ASVG is entitled in Austria as stipulated in Section 29 under consideration of the individual classification criteria (verification of pay levels), and to: 1. freely access the place of employment, premises and any external workplaces or sites as well as the day rooms of the employees and to use roads, even where public access is otherwise prohibited; 2. request from the individuals encountered there information concerning all facts relevant for the investigation pursuant to Para. 1, if there are grounds for assuming that those individuals are employers or employees; and to 3. inspect the documents required for the investigation (Sections 21 and 22), make copies of these documents and request the handover of these documents, with such documents to be sent by the end of the second working day after the request was made. If the place/site of work changes within one working day and the inspection is not carried out at the first place/site of work, the documents shall be demonstrably handed over to the tax authority, with the documents to be sent by the end of the second working day after the request was made. No reimbursement of expenses shall be due for submitting the documents. (2) The tax authorities shall submit to the CWSD Competence Centre the results of the investigations regarding the pay level verification and at the request of the CWSD Competence Centre conduct further investigations regarding previously submitted results which must be specifically defined or investigations based on substantiated third-party reports. Determination of offences by the Construction Workers’ Holiday and Severance Pay Fund Section 15. (2) The Construction Workers’ Holiday and Severance Pay Fund shall as part of its activities be entitled to check whether the documents are kept readily available pursuant to Sections 21 and 22, make copies of these documents and request the handover of these documents, with such documents to be sent by the end of the second working day after the request was made. If the place/site of work changes within one working day and the inspection is not carried out at the first place/site of work, the documents shall be demonstrably handed over to the Construction Workers’ Holiday and Severance Pay Fund, with the documents to be sent by the end of the second working day after the request was made. No reimbursement of expenses shall be due for submitting the documents. 1.2.Belgium The measures within the meaning of Article 9 of Directive 2014/67/EU that Belgium applies to the companies posting workers on its territory are mentioned hereafter. The measures specifically concern the posting companies and have been designed with a view to avoiding as much as possible their administrative burden. These measures are based on paragraph 1 of the aforementioned Article 9. 1. Posting notification "LIMOSA".

A foreign employer posting gainfully employed workers to Belgium, or his/her authorised representative, must notify the Belgian authorities via the website https://www.international.socialsecurity.be/working_in_belgium/en/limosa.html before the employment of the workers in Belgium. A first information in that regard, the relevant contact details and links concerning the aforementioned notification can also be consulted on the website of the Federal Public Service Employment, Labour and Social Dialogue (single official national website within the meaning of Article 5 of Directive 2014/67/EU): see the following webpage in that regard http://www.employment.belgium.be/defaultTab.aspx?id=41574 . 2. Liaison person An employer who is going to post workers in Belgium must communicate to the Belgian Labour Inspectorate the identification and contact details of a liaison person. 2.1. This liaison person is the natural person appointed by the (posting) employer who can be contacted, if need be, by the Belgian Labour Inspectorate to deliver and receive, on behalf of this employer, any document or notification regarding the employment of posted workers in Belgium. 2.2. The obligation of communicating the identification and contact details of a liaison person has been implemented : - as regards all the activities subject to the obligation of serving the posting notification LIMOSA, via such a notification; - as regards certain activities exempted from the posting notification LIMOSA by an information sent to to the Belgian Labour Inspectorate: a) road transport activities of persons by bus or coach but which do not consist in Belgium in cabotage or transit; b) road transport activities of goods on behalf of third parties but which do not consist in Belgium in cabotage or transit; c) activities of initial assembly and/or first installation of goods where this is an integral part of a contract for the supply of goods and which are necessary for taking the goods supplied into use, are carried out by the skilled and/or specialist workers of the supplying undertaking, where the period of posting does not exceed eight days and, where those activities do not relate to activities in the field of building work. 2.3. More information regarding the liaison person, the relevant contact details and links thereof can be consulted on the website of the Federal Public Service Employment, Labour and Social Dialogue (single official national website within the meaning of Article 5 of Directive 2014/67/EU): see the following webpage in that regard http://www.employment.belgium.be/defaultTab.aspx?id=47327 . 3. Documents to be delivered at the request of the Belgian Labour Inspectorate 3.1. The Belgian Labour Inspectorate may, if need be, under certain conditions, ask the posting company to deliver documents of the country of origin which are equivalent to the Belgian social records concerning remuneration and other documents referred to in the Belgian Posting Act of 5 March 2002. 3.2. Those documents are the following : - as regards remuneration : the documents from the country of origin and which are equivalent to the individual account and the wage/salary statement and/or, if need be, a translation of the aforementioned documents, in French, Dutch, German or English language; - other documents referred to in the Posting Act of 5 March 2002 i.e. : a) a copy of the employment contract or any equivalent document; b) information regarding the currency to be used for the payment of remuneration, the benefits in cash or kind attendant on the employment abroad and the conditions governing the employee's repatriation; c) time-sheets indicating the beginning, end and duration of the daily working time;

d) a proof of payment of the posted workers' wages. e) if need be, a translation of the aforementioned documents, in French, Dutch, German or English language. The aforementioned foreign documents can be delivered in paper or electronic form. 3.3. The aforementioned documents may also be asked by the Belgian Labour Inspectorate for a period of one year from the end of the posting. 3.4. An information regarding the documents to be delivered, the relevant contact details and links thereof can be consulted on the website of the Federal Public Service Employment, Labour and Social Dialogue (single official national website within the meaning of Article 5 of Directive 2014/67/EU). see the following webpage in that regard http://www.employment.belgium.be/defaultTab.aspx?id=47330 . 1.3.Bulgaria Administrative requirements and control measures in relation with posting of workers within the framework of provision of services on the territory of Bulgaria, which exist up to this moment are settled in Bulgarian Labour Code in Art 121a and in Ordinance on the conditions and procedures for sending to business trips workers and employers within the frames of provision of services (the Ordinance). Article 9, paragraph 1, letters a), d) and e) are settled in Art 12 of the Ordinance as follows: In para 1 are listed the data which should be contain in the submitted information according to the posting of workers from other Member State on the territories of Bulgaria, namely: 1. Data about employer 2. Representative 3. Identification number of a natural or legal person or number of a document, issued by a Member State or a third country, certifying the enterprise's registration in the country of establishment; 4. Registered office and head office of the employer, who posted the workers; 5. Correspondence address of the employer who posted the workers; 6. Expected number of the posted or the sent workers; 7. Contact person to receive and send documents from/to the competent authorities in Bulgaria; 8. Contact person, if necessary, to act as a representative, through whom the respective social partners may try to involve the employer in the collective bargaining for the period of the provision of services. Para 2 of Art 12 of the Ordinance provides that mentioned Application form shall be submitted to the General Labour Inspectorate Executive Agency by the single national website before genuine posting of workers. The process of development of the internet website is connected with creating of Register for posted workers to Bulgaria. Meanwhile, the application shall be submitted on paper to the relevant territorial Directorate of the Labour Inspectorate Executive Agency by working place of the posted worker or employee, based on Article 2 from Transitional and concluding provisions of the Ordinance. The application form is available on the official GLI EA website in both Bulgarian and English at the following link: http://www.gli.government.bg/page.php?c=211&d=2767 . There is also information about the minimum working conditions for the Republic of Bulgaria.

In para 3 of Art 12 is laid down the obligation of the employer to notify immediately the General Labour Inspectorate Executive Agency about any change in the circumstances under Para 1 with exception of data about changing of employer, which are to be sent within 7 day term. An additional information exists in Article 13 of the Ordinance that an employer or undertaking, providing temporary work, established or performing activity under the legislation of a Member State, sends to business trip a worker or employee – citizen of a third country, who shall be admitted to work after issuing a work permit or a single permit for work in the EU, issued by another Member State. The provisions of Art 9 paragraph 1, letters b), c) and d) from Directive 2014/67/EU are settled to Bulgarian legislation with Art 14 of the Ordinance, in the following way: In para 1 are listed the obligations of the employer, who is posting workers on the territory of Bulgaria to provide the local person, accepting a worker or an employee, sent to business trip, copies on paper or electronic media of: the labour contracts or another document, certifying the existence of employment relationship under the legislation of the sending state; the documents, certifying the working time, containing data for the beginning, the end and the length of the working period; the documents for the salaries paid or copies of equivalent documents, accompanied by a translation into Bulgarian language. Furthermore, in para 2, is settled the obligation of the local person to keep the documents under para 1 at the work place of the worker or employee for the period of posting. In para 3 of Art 14 of the Ordinance is stated that upon request by the Labour Inspectorate Executive Agency, the employer, who is posting his workers or the temporary work agency, assigning workers, is obliged to provide the required documents for performing an inspection. The employer or the temporary work agency shall provide the requested documents for a period of up to 1 year after the end of posting. 1.1.Croatia Administrative requirements and control measures (Article 9) 1. Obligation to submit a posting declaration before the commencement of posting When providing services in the Republic of Croatia, every service provider (employer) posting workers to Croatia, regardless of the State of the establishment, is obliged to submit a posting declaration before the commencement of posting/ before start of any work or service in Croatia. Posting declaration should be submitted to the Labour Inspectorate electronically to the following e- mail address: postingdeclaration.inspektorat@mrms.hr The form of the Posting declaration is prescribed and available here . http://www.mrms.hr/posting/instructions-for-foreign-companies/ 2. Obligation to notify data changes in already submitted Posting declaration or Notification of data change If submitted data changes during the posting, the employer is obligated to notify any change of those data by sending the Form 2 - Notification of change of submitted posting declaration Form 2 EN . This notification must be submitted at latest 3 working days after the data change, by electronic means, to the e-mail address: postingdeclaration.inspektorat@mrms.hr

For non-compliance, a fine in an amount ranging HRK 10,000.00-HRK 30,000.00 shall be imposed on the legal person and on the responsible person of the legal person in an amount ranging HRK 1,000.00- HRK 3,000.00. A fine in an amount ranging HRK 1,000.00-HRK 3,000.00 shall be imposed on the employer natural person. An on-the-spot fine in the amount of HRK 5,000.00 shall be imposed on the employer legal person. An on-the-spot fine in the amount of HRK 500.00 shall be imposed on the responsible person of the legal person and on the employer natural person. 3. An obligation to designate a contact person who, during the posting period, keeps relevant documentation in Croatia, available to the inspecting authority and other Croatian competent authorities (Article 86, paragraph 13 of the Foreigners Act) In the Posting declaration, a foreign employer has to authorize and designate a person who shall at the territory of the Republic of Croatia, during the posting period, at the place of work or another clearly defined and available place in the Republic of Croatia, keep or make available or retain copies in paper or electronic form of the employment contract or a letter of engagement, wage calculation showing all the elements and method of determination of wage amount, payslips, proof of payment of wages, time-sheets indicating the beginning, end and duration of the working time, for third country national work permit or other act proving that a worker is legally employed, and other evidence necessary for control and supervision (such as a copy of contract between the contractor and foreign employer, documents in the field of safety and health at work).

In the case of non-compliance, a fine in an amount ranging HRK 31,000.00 - HRK 50,000.00 shall be imposed on the employer legal person. A fine in an amount ranging HRK 5,000.00-HRK 10,000.00 shall be imposed on the responsible person of a legal person and on the employer natural person. An on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the employer legal person. An on-the-spot fine in the amount of HRK 2,500.00 shall be imposed on the responsible person of the legal person and on the employer natural person. 4. An obligation to, at request of the competent authorities, provide translation of requested documents into the Croatian language and provide the competent authorities with all other necessary information (the employment contract or a letter of engagement, wage calculation showing all the elements and method of determination of wage amount, payslips, proof of payment of wages, time-sheets indicating the beginning, end and duration of the working time, for third country national work permit or other act proving that a worker is legally employed, and other evidence necessary for control and supervision (such as a copy of contract between the contractor and foreign employer, documents in the field of safety and health at work) In the case of non-compliance, a fine in an amount ranging HRK 31,000.00 - HRK 50,000.00 shall be imposed on the employer legal person. A fine in an amount ranging HRK 5,000.00- HRK 10,000.00 shall be imposed on the responsible person of a legal person and on the employer natural person. An on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the employer legal person. An on-the- spot fine in the amount of HRK 2,500.00 shall be imposed on the responsible person of the legal person and on the employer natural person. 5. An obligation to keep certain documents after the termination of posting The service provider/ foreign employer must keep and upon request of the competent authorities of the Republic of Croatia, submit the documents referred to in point 4., for a period of five years after the end of posting. In the case of non-compliance, a fine in an amount ranging HRK 31,000.00-HRK 50,000.00 shall be imposed on the legal person. A fine in an amount ranging HRK 5,000.00-HRK 10,000.00 shall be imposed on the responsible person of a legal person and on the employer natural person. An on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the employer legal person. An on-the-spot fine in the amount of HRK 2,500.00 shall be imposed on the responsible person of the legal person and on the employer natural person. 6. An obligation to designate domestic authorized recipient in Croatia In the Posting declaration a service provider/ foreign employer has to designate a person, residing in the Republic of Croatia, who will be authorized on behalf of and on account of the foreign employer to co-operate with the competent authorities, and, if necessary, receive, serve and send out requests, notices and other documents and correspondence and forward it to the foreign employer. In the case of non-compliance, a fine in an amount ranging HRK 31,000.00-HRK 50,000.00 shall be imposed on the employer legal person. A fine in an amount ranging HRK 5,000.00-HRK 10,000.00 shall be imposed on the responsible person of a legal person and on the employer natural person. An on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the employer legal person and on-the- spot fine in the amount of HRK 2,500.00 shall be imposed on the responsible person of the legal person and the employer natural person. LEGAL PROVISIONS Posting declaration Article 89, Foreigners Act (1) A foreign employer referred to in Article 86 of this Act, i.e., the employer established in a third country, shall submit a posting declaration prior to the commencement of the posting period and only after the posted workers, who are nationals of a third country, have been granted work and temporary residence permit or certificate of registered employment in accordance with the provisions of this Act. (2) The declaration referred to in paragraph 1 of this Article shall be submitted electronically, using a prescribed form, to the central state administration body competent for labour inspection and occupational safety and health. (3) The employer referred to in paragraph 1 of this Article shall, during the period of posting, and within period of three working days, report any changes made to data in the posting declaration. (4) The content and form of the posting declaration referred to in paragraph 1 of this Article and the method of reporting any data changes referred to in paragraph 3 of this Article shall be prescribed in an ordinance by the Minister of Labour.

Posted worker Article 8, paragraph 13, 14 and 15, Foreigners Act (13) A foreign employer shall authorize and designate, in the declaration referred to in Article 89 of the Act, a person to keep, during the posting period, at the work place or at any other clearly designated and accessible place in the Republic of Croatia, copies of the employment contracts or other documents on which an employment relationship is based, work permits or any other document proving that the posted worker, who is a third-country national, is legally employed, wage statement specifying all the elements and the method of determining the amount of the wage (payroll account), proof of payment of wage, working time records specifying the beginning, duration and end of working hours and any other proof necessary for control and supervision. Such a person shall make these documents available, in hard copy or in electronic form, if so requested by the competent body and shall provide a Croatian translation of these documents, if so requested by a competent body, and shall also provide competent bodies with any other required information. (14) A foreign employer shall designate, in the declaration referred to in Article 89 of the Act, a contact person in the Republic of Croatia who shall be authorized, during the period of the posting, to cooperate on behalf of the employer with the competent authorities and to send and receive documents, requests, notifications and other correspondence, if necessary. (15) A foreign employer shall keep, and provide, if so requested by the competent bodies of the Republic of Croatia, the documents referred to in paragraph 13 of this Article, for a period of five years after the posting period has ended. PENAL PROVISIONS Article 288, Foreigners Act (1) A fine in an amount ranging from HRK 10,000.00 to HRK 30,000.00, for a misdemeanour, shall be imposed on the foreign employer - legal person if he fails to submit a posting declaration, prior to the posting, using a prescribed form or submits an incomplete or inaccurate posting declaration, or fails to report any changes in the data provided in the declaration (Article 89). (2) For a misdemeanour referred to in paragraph 1 of this Article, a fine in an amount ranging from HRK 1,000.00 to HRK 3,000.00 shall be imposed on the foreign employer natural person and responsible person of the foreign legal person. (3) An on-the-spot fine in the amount of HRK 5,000.00 shall be imposed for a misdemeanour referred to in paragraph 1 of this Article, on the foreign employer legal person and an on-the-spot fine in the amount of HRK 500.00 shall be imposed on the foreign employer natural person and the responsible person of the foreign legal person. (4) A fine in an amount ranging from HRK 31,000.00 to HRK 50,000.00, for a misdemeanour, shall be imposed, for every foreign national, on a legal person for whom the services are intended if they are aware or could have been aware of the fact that they are using the services of a posted worker engaged unlawfully by the foreign employer (Article 86, paragraph 8). (5) A fine in an amount ranging from HRK 4,000.00 to HRK 6,000.00, for a misdemeanour, shall be imposed, for every foreign national, on a natural person for whom the services are intended and the responsible person of the legal person for whom the services are intended if they are aware or could have been aware of the fact that they are using the services of a posted worker engaged unlawfully by the foreign employer (Article 86, paragraph 8). (6) For a misdemeanour referred to in paragraph 4 of this Article, an on-the-spot fine in the amount of HRK 15,500.00 shall be imposed, for every foreign national, on the legal person for whom the services are intended and a fine in the amount of HRK 2,000.00 shall be imposed, for every foreign national, on the responsible person of the legal person for whom the services are intended and on service user natural person. (7) A fine in an amount ranging from HRK 31,000.00 to HRK 50,000.00, for a misdemeanour, shall be imposed on the foreign employer legal person if fails to authorize and designate a person to keep, during the posting period, at the work place or at any other clearly designated and accessible place in the Republic of Croatia, copies of the employment contract or any other document on which employment relationship is based, work permits or any other documents proving that the posted worker is legally employed, wage statements specifying all the elements and method of determining the amount of the wage, proof of wage payment, working time records specifying the beginning, duration and end of working hours and other proof necessary for control and supervision or, if fails to make available, in hard copy or in electronic form, these documents, if so requested by the competent body. This fine shall also be imposed on the foreign employer legal person if the employer fails to provide a Croatian translation of these documents, if so requested by a competent body, or if the employer fails to provide competent bodies with any other required information. (8) A fine in an amount ranging from HRK 5,000.00 to HRK 10,000.00, for a misdemeanour referred to in paragraph 7 of this Article, shall be imposed on the foreign employer natural person and the responsible person of the foreign legal person (Article 86, paragraph 13). (9) For a misdemeanour referred to in paragraph 7 of this Article, an on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the foreign employer legal person and an on-the-spot fine in the amount of HRK 2.500.00 shall be imposed on the foreign employer natural person and the responsible person of the foreign legal person. (10) A fine in an amount ranging from HRK 31,000.00 to HRK 50,000.00 shall be imposed on a foreign employer legal person if the employer fails to authorize and designate a contact person who shall be authorized, during the period of the posting, to cooperate on behalf of the employer with the competent authorities and to send and receive documents, requests, notifications and other correspondence, if necessary (Article 86, paragraph 14). (11) A fine in an amount ranging from HRK 5,000.00 to HRK 10,000.00, for a misdemeanour referred to in paragraph 10 of this Article, shall be imposed on the foreign employer who is a natural person and the responsible person of the foreign legal person (Article 86, paragraph 14). (12) For a misdemeanour referred to in paragraph 10 of this Article, an on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the foreign employer legal person and an on-the-spot fine in the amount of HRK 2.500.00 shall be imposed on the foreign employer natural person and the responsible person of the foreign legal person. (13) A fine in an amount of HRK 31,000.00 to HRK 50,000.00, for a misdemeanour, shall be imposed on the foreign employer who is a legal person where the employer fails to provide, if so requested by the competent authorities of the Republic of Croatia, documents referred to in Article 86 paragraph 13 of this Act for the period of five years after the completion of the posting period. (14) A fine in an amount ranging from HRK 5,000.00 to HRK 10,000.00, for a misdemeanour referred to in paragraph 13 of this Article, shall be imposed on the foreign employer who is a natural person and the responsible person of the foreign legal person (Article 86, paragraph 15). (15) For a misdemeanour referred to in paragraph 13 of this Article, an on-the-spot fine in the amount of HRK 15,500.00 shall be imposed on the foreign employer who is a legal person and an on-the-spot fine in the amount of HRK 2.500.00 shall be imposed on the foreign employer who is a natural person and the responsible person of the foreign legal person.

1.2.Cyprus Cyprus transposed the Directive into national Law in June 2017 (16/6/2017). The Posting of Workers in the Framework of the Provision of Services Law (Ν.63 (I) / 2017) and Regulations of 2017 (K.Δ.Π 517/2017) is the Legislation which provides in the same way the subject matter of Article 1 of the Directive. The provision of paragraph 1 of Article 9 was transposed in the same way into the above national Law. Specifically Section 11(1) of the above law provides as follows: Any European company posting workers to Cyprus is obliged to submit to the Department of Labour, which is the competent authority for posting, before beginning of the provision of services (there is no specific timeframe) via email, fax or by post office, a written statement in Greek or in English with the following information: (a) Written statement on: (i) Name of the undertaking, its head office address and its legal status (ii) Name of the legal representative and the representative in the Republic of Cyprus if such a representative exists (iii) Address where posted workers will provide services and name, address and legal status of the undertakings receiving the services (iv) Date of starting posting and the possible duration (v) Nature of economic activity (b) List of Posted Workers (full name, passport no, occupation) 2. In case something of the above administrative requirements has changed or has not been submitted the undertakings are responsible to provide the competent authority with the appropriate information within 15 days from the date of any change. 3. Posting of workers without submitting the above papers is prohibited. Moreover the provisions of paragraph (b), (d)-(f) of Article 9 of the Directive have been transposed in the Cyprus Regulations (K.ΔΠ 517/2017) in the same way (Regulation 6) according to our national Law. 1.3.Czech Republic A. Regarding the administrative requirements and control measures according to the Art. 9/1, Czechia has adopted the following measures: Obligation on the part of the receiver of the transnational service to notify posting of workers to the Labour Office. The notification obligation is laid down in the Section 87 of the Employment Act (435/2004 Coll.): “Notification Obligations of the Employer

Section 87 (1) Should a citizen of a European Union Member State, his family member (Section 3 paragraph 2), family member of a citizen of the Czech Republic given in Section 3 paragraph 3, or a foreign national within the meaning of Section 98 a) to e) and j) to s) and in Section 98a, as not requiring a work permit, take up work, or a foreign national who is required to have a work permit, the employer, or the legal entity or natural person who concluded a contract with a foreign employer, based on which these persons were posted to perform tasks arising from this contact in the territory of the Czech Republic, shall inform the competent regional branch of the Labour Office in writing of this fact no later than on the day when this persons takes up employment. A similar obligation arises in cases when an event occurs when the foreign national no longer needs to have work permit, Green Card or Blue Card to continue his employment, and this notification requirement shall be complied with at the latest within 10 calendar days from the day on which the event eliminating the obligation to have a work permit occurred.” (2) The written notification shall contain data from the records the employer shall be required to keep pursuant to Section 102 paragraph 2. Any amendment to this data must be reported by the employer or the legal entity or physical person who concluded a contract with a foreign employer, based on the persons given in paragraph 1 were posted to perform tasks arising from this contract in the territory of the Czech Republic at the latest within 10 calendar days of the day on which the amendment was made or when he/she learned of it. (3) The employer, or the legal entity or natural person, who concluded a contract with a foreign employer, based on which the persons given in paragraph 1 were posted to perform tasks arising from this contract in the territory of the Czech Republic, shall inform the competent regional branch of the Labour Office of the termination of their employment or posting within 10 calendar days. The pieces of information to be notified are (according to the Section 102/2 and 91/1 of the Employment Act): a) identification data of the foreign national, b) an address in the country of permanent residence and a postal address, c) the passport number and the name of the issuing authority, e) the type of work, place of work and the period during which the work will be performed + the sex of these persons; the first day and last day of employment or posting to work by an employer from the EU Member State. Obligation on the part of the receiver of the transnational service to keep record of the pieces of information which are subject to the notification obligation. The record obligation is laid down in the Section 102/2 of the Employment Act: “(2) The employer shall be obliged to maintain records on nationals of EU Member States, their family members (Section 3 paragraph 2) and family members of the citizens of the Czech Republic given in Section 3 paragraph 3, and all foreign nationals he/she employs. The same obligation shall apply to a legal entity and natural person that have concluded contract with a foreign employer, on the basis of which the persons given in Section 87 paragraph 1 were posted to perform task arising from the contract in the territory of the Czech Republic. The records shall contain the data listed in Section 91 paragraph 1 point a), b), c) and e) as well as the sex of these persons, broken down in terms of the sector (industrial) classification of economic activities, the highest level of academic achievement, the academic qualifications required to perform the work, the period for which the work permit has been issued and for which he/she has a residence permit, the first day and last day of employment or posting to work by a foreign employer. The legal entity and natural person that have concluded contract with a foreign employer, on the basis of which the persons given in Section 87 paragraph 1 were posted to perform task arising from the contract in the territory of the Czech Republic shall maintain records on data listed in Section 91 paragraph 1 point a), b), c) and e) as well as the sex of these persons, the first day and last day of employment or posting to work by an employer from the EU Member State.” Posting by temporary work agencies constitutes a specific case of transnational provision of services. According to Section 14/4 of the Employment Act, temporary agencies have obligation to notify to the Labour Office the following pieces of information (listed in Section 61 of the Employment Act): identification data of the brokering entity, the scope of business, the type of brokerage (Section 14/1), the type of employment to be performed in Czechia, and the period during which they intend to perform this activity; if the brokering entity is a natural person, s/he should also notify identification data of the liable representative. “(4) This [the conditions for employment brokering set forth in this Act] shall not affect the rights of natural persons or legal entities established in other European Union Member States for the purpose of brokering employment in accordance with the legislation to provide brokering services on a temporary or isolated basis on the territory of the Czech Republic; however, these persons shall be required to notify the Labour Office in writing of the details set forth in Section 61, paragraphs 1 or 3, and the period during which they intend to perform this activity at the latest on the day they begin these activities.” Moreover, according to the Section 136/2 of the Employment Act, the employer established in EU Member State who posted worker to Czechia is obliged to keep - at the workplace - copies of documents proving the existence of the labour law relationship. These documents have to be translated into the Czech language. 1.4.Denmark The Act on the posting of workers, etc.

Part 3a The Register of Foreign Service Providers 7a. - A foreign undertaking posting workers to Denmark in the framework of its provision of services must notify the following information to the Danish Business Authority: 1)The name, business address and contact information of the undertaking 2)Dates of the commencement and completion of the service 3)The location of the performance of the service 4)A contact person for the undertaking. The contact person must be appointed by the undertaking among the individuals who are posted to Denmark in connection with the performance of the service 5)The undertaking’s industry code 6)The identity of workers posted by the undertaking and the duration of the period of posting 7)Information about any VAT registration in the home country 8)Information on social security in relation to the workers, which the undertaking has notified according to para. 6) above 9)Information on the Danish assignor in connection with the performance of the service if the assignor is not a private person. (2) A foreign undertaking that provides services while carrying out work in Denmark without employing any workers or without posting workers to Denmark must notify the following information for registration with the Danish Business Authority: 1)The name, business address and contact information of the undertaking 2)Dates of commencement and completion of the service 3)The location of the performance of the service 4)The undertaking’s industry code 5)Information on any VAT registration in the home county 6)Information on social security in the home country

7)Information on the Danish assignor in connection with the performance of the service if the assignor is not a private person. (3) A foreign undertaking that provides services while carrying out work in Denmark without the requirements for posting being met as set out in section 4 must notify the following information to the Danish Business Authority: 1)The name, business address and contact information of the undertaking 2)Dates of the commencement and completion of the service 3)The location of the performance of the service 4)A contact person for the undertaking. The contact person must be appointed by the undertaking among the individuals who work in Denmark in connection with the performance of the service 5)The undertaking’s industry code 6)The identity of the workers who perform the service in question and the duration of their employment 7)Information on any VAT registration in the home county 8)Information on social security in the home country in relation to the workers who have been notified according to para. 6) above 9)Information on the Danish assignor in connection with the performance of the service, if the assignor is not a private person. (4) The notification according to subsections (1) – (3) must be filed according to the Act on the Procedure for Notification of certain Information etc. to the Danish Business Authority. (5) Information that has been notified according to subsections (1) - (3) may solely be used for: 1)Control by Danish authorities of whether undertakings comply with current legislation related to work in Denmark 2)Control by Danish authorities of the compliance with the requirements for posting workers to Denmark 3)Case processing work at the Danish Labour Market Fund for Posted Workers 4)Statistics on foreign undertakings and posted workers. (6) The information required according to subsections (1) – (3) must be notified no later than at the same time as the performance of the service in Denmark is commenced. Changes in the information must be notified no later than on the first weekday after the change. (7) The Danish Business Authority may lay down rules on the notification of information according to subsections (1) – (6), including rules on the conditions which notifying parties may or must register in the Authority’s computer system and the use of this system.

7b.-(1) An undertaking shall not notify information according to section 7a if 1)The duration of the performance of the service does not exceed eight days, 2)The service is performed as part of the delivery of a technical plant or a technical installation and 3)The worker or the independent undertaking, see section 7a(2) is tasked with and a specialist in or qualified for fitting, installing, inspecting, repairing or providing information about a technical plant or a technical installation in Denmark. (2) The Minister for Employment may lay down rules according to which certain short-term provisions of services are exempted from the notification obligation set out in section 7a. 7c-(1) The information referred to in section 7a(1) para. 1) – 5) and para. 7, subsection (2) para. 1) – 5) and subsection (3) para. 1) – 5) and 7) above may be made available to the public. Information about the number of posted workers who are employed at a work site may furthermore be made available to the public. (2) A trade union which has entered into a collective agreement with a foreign undertaking may when an industrial disputes procedure on the interpretation of or a breach of the agreement has been commenced obtain access to the information notified according to section 7a(1) para. 6) and 9) and subsection (3) para. 6) and 9) for the purpose of this procedure and to information on how many of the notified workers have been notified as covered by social security in their home country under section 7a(1) para. 8). Where an employers’ association is a party to the collective agreement, that association will equally have access to the information referred to in the 1st sentence above. (3) The Danish Business Authority may lay down specific rules regarding access for trade unions and employers’ associations to information according to subsection (2). (4) The Danish Business Authority may lay down rules regarding payment for information that is disclosed according to subsection (1). To the extent that the information has been retrieved from the Central Business Register (CVR) the payment for and disclosure of information must be in compliance with the rules of the Act on the Central Business Register (CVR). 7d.-(1) The service provider is obliged to give the assignor documentation no later than upon the commencement of the performance of the service, showing that information has been notified according to section 7a(1) – (3), in case the service involves building and construction, agriculture, forestry and market gardening. (2) An assignor who receives a service from an undertaking obliged to notify information within the industries referred to in subsection (1) above must, no later than three days after the performance of the service has commenced, approach the Danish Working Environment Authority, if the assignor has not received documentation proving that the undertaking has notified information to the Danish Business Authority, or if the information regarding the location of the performance of the service or the dates of the commencement and conclusion of the service is incomplete or wrong. (3) The Minister for Employment may lay down rules according to which the obligation for service providers and assignors, see subsections (1) and (2), is extended to comprise other industries than those referred to in subsection (1) above. 7e (…) [transposes art. 10 of the Enforcement Directive.] 7f.-(1) Where an undertaking has failed to notify information according to section 7a, the Working Environment Authority may order the undertaking to ensure that the information is notified at once. (2) In case an undertaking fails to comply with an improvement notice issued according to subsection (1), the Working Environment Authority may impose daily penalties on the undertaking until the improvement notice is complied with.

(3) The Working Environment Authority may disclose information about undertakings to which it has issued an improvement notice under subsection (1) or imposed daily penalties under subsection (2) to other public authorities and to trade unions and employers’ associations. (4) Complaints against or actions before the courts due to an improvement notice under subsection (1) or the imposition of daily fines under subsection (2) shall not have any suspensive effect. (5) The Minister for Employment may lay down more detailed rules on the disclosure of information under subsection (1) above. 1.5.Estonia Article 51 of Working Conditions of Employees Posted to Estonia Act stipulates the data the employer of a posted employee must communicate to the Labour Inspectorate. The data is following: 1) the name, personal identification code or registry code, area of activity, and details of the residence or location and means of communication of the employer of the posted employee; 2) the name and details of the means of communication of the contact person who represents the employer of the posted employee; 3) the number of posted employees, their names and personal identification codes or dates of birth; 4) the expected duration of the posting and the scheduled start date and end date; 5) the name, personal identification code or registry code, area of activity, and details of the residence or location and means of communication of the contracting entity or contracting authority (specified in § 2 (1) 1) and § 2 (1) 2) or 3) of the same Act), for whom the posted employee works in Estonia; 6) the name and details of the means of communication of the contact person who represents the contracting entity or contracting authority (specified in § 2 (1) 1) and § 2 (1) 2) or 3) of the same Act) for whom the posted employee works in Estonia; 7) information regarding in which area of activity the posted employee will be working in Estonia, and the address of the place of performance of work of the posted employee. The employer of a posted employee shall provide the Labour Inspectorate with the data listed above via e-mail no later than on the day the posted employee commences the performance of work in Estonia. At the request of the Labour Inspectorate, the employer of a posted employee shall provide the Labour Inspectorate with documents necessary for the exercise of state or administrative supervision. Those documents may be an employment contract, working time schedule, payslip or another document on the basis of which it is possible to prove the compliance with the working conditions applicable to posted employees. The employer of a posted employee shall provide the Labour Inspectorate with documents immediately. Documents may also be requested by the Labour Inspectorate within the period of seven years after the end of the employee’s posting period. Taking into account paragraph 1 of Article 12 of Language Act Labour Inspectorate, if document submitted to them is in a foreign language, has the right to require the person who submits the document to submit the translation of the document into Estonian. All this information is available on line http://ti.ee/en/organisation-contacts/the-labour-inspectorate/posted-workers/registration/ . Single official national website can be found here http://ti.ee/en/organisation-contacts/the-labour-inspectorate/posted-workers/ . Working Conditions of Employees Posted to Estonia Act https://www.riigiteataja.ee/en/eli/513072017009/consolide .

Language Act https://www.riigiteataja.ee/en/eli/512012016001/consolide . 1.6.Finland Our Act on Posting Workers (447/2016, amendments up to 74/2017 included) implements the Enforcement Directive as well as directive 96/71/EY. The new law came in force 18th June 2016. Administrative requirements and control measures are in Chapters 3 – 5 and they are in line with the obligations under Article 9 para 1. In addition these measures also complement the overall protection of posted workers together with other obligations and support our implementation method chosen concerning Article 12 para 6 (especially Sections 7-8 and 10-15). Chapter 4 Section 15 read in conjunction with the Sections 7-8 and 10 -15 includes our system and option to implement the Article 12 para 6. The obligations of the Chapter 4 Section 15 are based and corresponds the praxis in force in the construction sector due to universally binding collective agreements and framework agreement in national context. Even if the national praxis as such is not binding as a part of a collective agreement it is applied in national situations. This system was incorporated as a legal obligation in the Act on Posted Workers to cover also cross-border situation. This implementation system makes this more transparent for the foreign employers and workers and affords the same kind of protection as we have for national workers. The system requires that the builder or the general contractor have to act immediately and actively if a posted worker informs irregularities with salary or working conditions related to pay. The posted worker can decide to whom he/she contacts at the first phase. In addition, our regulatory framework in the construction sector is meaningful to protect workers and promoting fair level playing field for companies. Required administrative procedures are possible to do online or in electronic form and are in line the principles of Article 9 para 4. In addition, we changed our sanctions system from criminal sanctions to administrative sanctions on procedural obligations because these are now possible to enforce cross the boarders. This makes the supervisory process more proactive and faster compared to previous system. The new notification procedure also supports this because it enables real-time monitoring of posted companies during the posting period in Finland. The system was assessed as a holistic manner when we chose our implementation method. These provisions complement other obligations in force at the time of implementing the Enforcement directive in the construction sector. These are the following:

-obligation to have a tax number, -information obligations on contractors and all persons working in construction site to the tax administration and -legislation on the contractor’s liability (the Act on the Contractor’s Obligations and Liability when Work is Contracted Out) All these measures were regarded meaningful and increasing the overall protection of posted workers to avoid irregularities with respect of pay when the implementation method of Article 12 para 6 was decided in Finland. The content of these chapters are following: Chapter 3 Obligations of posting undertakings Section 7 Notification of the posting of a worker (1) Before work is commenced, the posting undertaking shall notify the occupational safety and health authority about the posting of workers to Finland under an agreement on cross-border service provision. (2) Notification of the posting a worker is not required if the undertaking is posting workers to Finland in an internal transfer within a group of undertakings for no more than five working days. When calculating the duration of the posting of workers, the period of the posting in question and all other periods in the four months preceding the end of the posting during which a worker transferred internally by the same group of undertakings was working in Finland are taken into account. In the case of building work, however, notification is always a requirement for performing the work.

(3) The notification shall include: 1) the posting undertaking's identification details, contact information, foreign tax identification number and information on the responsible persons in the State in which the posting undertaking is established; 2) the identification details and contact information of the contractor; 3) the identification details and contact information of the builder and the general contractor the case of building work; 4) the anticipated number of posted workers; 5) the identification details and contact information in Finland of the representative of the posting undertaking referred to in section 8 or information about the grounds under which no representative need be appointed; 6) the starting date of the workers' posting and the anticipated duration of the posting; 7) the location where the work will be performed; 8) the sector in which the posted worker will work. (4) If the information referred to in subsection 3 changes significantly, a requirement for the work to continue is that the posting undertaking submits a supplementary notification immediately the changes occur. (5) In the case of building work, submission of the notification referred to in subsections 3–4 to the builder and the general contractor is also a requirement for performing the work. Act 386/2017: Section 7 enters into force on 1 September 2017. Section 8 Appointment of a representative (1) The posting undertaking shall have a representative in Finland whom the posted worker and the authorities can contact at all times during the posting of the posted worker. The representative may be a legal person or a natural person. (2) The posting undertaking does not need to have a representative if it is posting workers to Finland for a maximum period of ten working days. When calculating the duration of the posting of workers, the period of the posting in question and all other periods in the four months preceding the end of the posting during which a worker of the same undertaking was working in Finland are taken into account. (3) The representative shall be authorised to receive official documents and summons on behalf of the undertaking and to submit documents from the undertaking to the authorities and the courts. The representative shall also be authorised to represent the posting undertaking in a court of law. Section 9 Documentation of working hours and records of annual holidays

A posting undertaking shall comply with the provisions of sections 36–37 and 37a of the Working Hours Act concerning documentation of working hours and section 29 of the Annual Holidays Act concerning records to be kept on annual holidays. Posting undertakings shall also comply with the provisions of sections 34–35 of the Working Hours Act or other procedures that guarantee the same standard of protection to workers. Section 10 Obligation to keep available information on workers posted to Finland (1) Posting undertakings shall keep available the following information in written form in Finland for the entire duration of the posting: 1) the identification details of the posting undertaking and information on the responsible persons in the State in which the posting undertaking is established; 2) the identification details of the posted worker; 3) written information in accordance with Chapter 2, section 4 of the Employment Contracts Act on the employment conditions applicable to the employment contract of the posted worker; 4) information about the basis of the posted worker's right to work. (2) If the posting of a worker lasts for more than ten working days, the posting undertaking shall keep available in Finland, in written form for the entire period of posting, the timesheets and pay slips and a financial institution's verification of wages paid for the work performed by the posted worker in Finland. (3) Before work is commenced in Finland, the posting undertaking shall notify the contractor about where the information referred to in subsections 1–2 will be kept during the worker's posting. (4) After the end of the worker's posting, the posting undertaking shall keep the information referred to in subsections 1–2 for a period of two years. Section 11 Provision of information to the contractor in the case of subcontracted or temporary agency work (1) If an undertaking sends posted workers to Finland under a subcontracting agreement or to perform temporary agency work following commencement of the work referred to in the contract on the provision of services, the posting undertaking shall provide the contractor with information on how the social security of these workers is determined before these posted workers commence work in Finland. (2) A written certificate of compliance shall be kept for the duration of the work specified in the agreement. (3) This section does not apply if the value of the remuneration in the subcontracting agreement is less than EUR 9,000 (excluding value added tax) or if the total duration of the work of the temporary agency worker does not exceed ten working days. Work is considered to have continued without interruption if the work performed for a contractor or the output of the work is based on a number of successive contracts continuing without interruption or with only brief interruptions. Section 12 Providing information to staff representatives If the duration of a posting of a posted worker exceeds ten working days, the posting undertaking shall, subject to authorization by the posted worker, give the shop steward elected by the staff group in question or the elected representative referred to in Chapter 13, section 3 of the Employment Contracts Act, the information referred to in Chapter 2, section 4 of the Employment Contracts Act on the employment conditions applicable to the employment contract of the worker.

Chapter 4 Obligations of the contractor Section 13 Obligation to submit a notification and to ensure the availability of a representative (1) The contractor, in contracts signed with the posting undertaking or by other means at its disposal, shall ensure that the posting undertaking submits the notification referred to in section 7 and that the posting undertaking has the representative referred to in section 8. (2) If an occupational safety and health authority carrying out a supervisory task cannot reach the representative of the posting undertaking, the contractor shall, at the request of the occupational safety and health authority, request the posting undertaking to provide information on where and how the representative may be reached and shall provide the information it obtains to the occupational safety and health authority. Section 14 Submitting information on temporary agency work to a posting undertaking The contractor shall submit to the posting undertaking the information that the undertaking needs to meet its obligations as an employer in the case of temporary agency work. Chapter 5 Authorities' duties and right to information Section 16 Competent authorities (1) The provision of information concerning this Act is the responsibility of the Ministry of Economic Affairs and Employment and the occupational safety and health authority. (2) The monitoring of compliance with this Act is the responsibility of the occupational safety and health authority, with the exception of the Equality Act provisions set out in section 3, the compliance with which is monitored the Ombudsman for Equality and the National Non-Discrimination and Equality Tribunal of Finland. (3) The occupational safety and health authority, the Ombudsman for Equality and the National Non-Discrimination and Equality Tribunal of Finland are responsible for administrative cooperation between the public authorities of European Union Member States on the monitoring of compliance with legislation on posted workers. (4) The occupational safety and health authority, the Ombudsman for Equality, the National Non-Discrimination and Equality Tribunal of Finland and the administrative courts are responsible for the cross-border serving of decisions on financial administrative penalties and fines. The Legal Register Centre is responsible for the cross-border recovery of financial administrative penalties and fines. (5) The Act on Regional State Administrative Agencies (896/2009) lays down provisions on the assignment of occupational safety and health authority responsibilities laid down in this Act to one or more occupational safety and health divisions of regional state administrative agencies. Section 17 Right to information

(1) Occupational safety and health authorities have the right to obtain from posting undertakings, contractors, builders and general contractors, without delay, all the information and documents that a posting undertaking, contractor, builder or general contractor is required, under this Act, to prepare, keep or submit. (2) The occupational safety and health authority is also entitled to obtain from the posting undertaking other necessary information and documents than those referred in subsection 1 for the purpose of monitoring compliance with legislation concerning posted workers. (3) When assessing whether a worker is a posted worker as referred to in this Act or investigating a suspicion of non-compliance with or circumvention of the legislation on posted workers, the occupational safety and health authority also has the right to obtain information and documents necessary for this task from parties that have been in a contractual relationship with the posting undertaking during the preceding 12 months or that have operated concurrently with the posting undertaking on the same worksites during that period. (4) The occupational safety and health authority is entitled to obtain copies of documents. (5) The occupational safety and health authority is entitled to obtain from the posting undertaking a translation into Finnish, Swedish or English of the information and documents referred to in section 10 if it cannot perform its supervisory duty on the basis of information or documents in the original language. (6) In addition to what is provided in this Act, provisions on the occupational safety and health authority’s right to information are laid down in the Act on Occupational Safety and Health Enforcement and Cooperation on Occupational Safety and Health at Workplaces (44/2006). (7) For the purposes of performing their supervisory duties concerning compliance with the provisions of the Equality Act, the Ombudsman for Equality and the National Non-Discrimination and Equality Tribunal of Finland have the same right to information as the occupational safety and health authority under subsections 1–5. (8) In addition to what is laid down in this Act, provisions on the Ombudsman for Equality’s right to information are laid down in the Equality Act and on the National Non-Discrimination and Equality Tribunal of Finland's right to information in the Act on the National Non-Discrimination and Equality Tribunal (1327/2014). (9) Notwithstanding confidentiality provisions, the occupational safety and health authority has the right to submit information it has received under section 7 that is necessary for supervisory duties to other supervisory authorities for the purpose of monitoring the posting of workers. Chapter 8 Section 35 Negligence fee (1) A posting undertaking is liable to pay a negligence fee if it has neglected its obligation to: 1) submit the notification on posting workers referred to in section 7; Act 386/2017: Section 35(1)(1) enters into force on 1 September 2017. 2) appoint the representative referred to in section 8; or 3) keep available the information and reports referred to in section 10(1–2). (2) A contractor is liable to pay a negligence fee if it has neglected its duty to act referred to in section 13(2) despite being requested to do so by the occupational safety and health authority. (3) With regard to building work, the builder or the general contractor is liable to pay a negligence fee if, having received notification about a posted worker, it has not requested a report from the posting undertaking or provided the report it has received to the posted worker, or, despite the request of the posted worker, has not submitted the report it has received to the occupational safety and health authority as required under section 15. (4) A negligence fee may be imposed on a natural person only when the person has failed to comply with the obligations referred to in this section wilfully or through negligence.

Section 36 Amount of the negligence fee (1) The negligence fee for negligence referred to in section 35 is at least EUR 1,000 and not more than EUR 10,000, taking into consideration the type, extent and recurrence of the negligence. (2) If the act can be considered minor and waiving the penalty or imposing a penalty that is less than the minimum amount can be considered reasonable in view of the type and recurrence of the negligence and its deliberateness and other conditions, the negligence fee may be waived or a penalty that is less than the minimum amount may be imposed. (3) If a negligence fee were to be imposed on two or more acts of negligence at the same time, a joint amount is imposed on these negligence acts, which may not exceed EUR 10,000. These obligations are describe in more detailed in our national website: http://www.tyosuojelu.fi/web/en/employment-relationship/posted-worker Other procedural and administrative requirements are also applied in posting situations according to other Finnish legislation the same way as in national context. These laws were in force before the Enforcement directive and are regarded to be in line with Article 9 para 1 and 2 (non-discriminatory and disproportionate). For the construction industry: Finnish tax legislation on tax number According to the new Finnish tax legislation posted workers working in Finland on construction industry need a tax number. This measure makes it possible to supervise taxes and it also combines the needs of supervision on the terms of employment. This measure is in line with Article 9 para 2 and Article 12 para 6 of Enforcement Directive. The Act on the Contractor’s Obligations and Liability when Work is Contracted Out (1233/2006) is not a part of the Finnish legislation applicable in accordance with the Posting Directive, but all posting employers should be familiar with this act. After the Enforcement Directive this has been meaningful with respect to Article 12 para 6 because this system supports the overall protection of posted workers. The Act on the Contractor’s Obligations and Liability when Work is Contracted Out contains certain obligations to Finnish and foreign customer companies (a contractor) who uses temporary agency workers or workers employed under a subcontract. The Act is applied when the work is done in Finland. The Act is applicable also to customer companies (contractors) who receive above-mentioned services from posting employers. The Act is applicable to posting employers too if they function as a customer company (a contractor) in Finland. The content of the contractor’s obligations is to check before signing a contract if the company who provides the services is reliable and whether they intend to act in compliance with certain legislation. In practice this must be done by asking the contracting party to give the contractor certain information and documents prescribed in the Act. The contracting party has an obligation to provide the contractor these information and documents. The information and documents are related to taxation and pension insurances. Also, an extract from the Trade Register must be provided and the information on the applicable Finnish collective agreement. If the customer company (a contractor) is involved in constructions operations, it shall ask the contracting party to give a certificate of statutory accident insurance too. When concluding the contract, the contractor shall require that the contracting partner provides the certificates stating how the social security of the workers posted after the start of the work described in the contract is determined before the posted workers in question start their work. If the customer company (a contractor) is involved in constructions operations, the contractor must ensure that all posted workers have valid certificates stating how the social security of the workers in question is determined before the workers in question start their work. The Regional State Administrative Agencies / Divisions of Occupational Safety and Health (labour inspectorates) enforce the Act on the Contractor’s Obligations and Liability when Work is Contracted Out. If the customer company (a contractor) has not obeyed the act, it shall be obliged to pay a negligence fee (2 000 - 20 000 euro) or raised negligence fee (20 000 – 65 000 euro). More information on our legislation on posted workers, contractors’ obligations and reporting requirement The unofficial translations of the Acts in English: https://www.finlex.fi/en/laki/kaannokset/2016/en20160447 http://www.finlex.fi/sv/laki/kaannokset/2006/en20061233.pdf

Ministry of Economic Affairs and Employment http://tem.fi/en/posted-workers Occupational Safety and Health Authority http://www.tyosuojelu.fi/web/en/employment-relationship/posted-worker More information on contractor’s obligations and liability: http://tem.fi/documents/1410877/2106637/01_2016_TEM_ESITE_Tilaajavastuuta_EN_16022016_WEB.pdf/94caec2d-0433-4940-9ee9-60f97555659c http://tem.fi/en/contractor-s-obligations-and-liability Tax number and Information reporting requirement in the construction industry http://www.vero.fi/en-US/Individuals/Individual_Tax_Numbers https://www.vero.fi/en/detailed-guidance/guidance/48413/information_reporting_requirement_in_th2/ 1.7.France According to Article 9 of Directive 2014/67/EU, four laws and their implementing decree underpin the current legal framework for the posting of workers on national territory: -Law No 2014 of 10 July 2014 seeking to combat unfair social competition; -Law No 2015-990 of 6 August 2015 on growth, activity and equality of economic chances; -Law No 2016-1088 of 8 August 2016 on labour, modernising social dialogue and securing professional pathways -Law No 2018-771 of 5 September 2018 on the freedom to choose one’s professional future This legislative framework supplements national measures which were already implemented by the French authorities upstream from the implementing directive, namely the prior declaration, as of 2009, and therefore have not been submitted for notification to the Commission. In total, three administrative requirements allowed under Directive 2014/67/EU are laid down in national law: -the prior declaration of posting;

-the designation of a representative on national territory; -the preservation of obligatory documents for the duration of the posting, and the means of submission in the event of a control by the labour inspectorate; With regard to the prior declaration of posting: This measure is laid down in French law in Article L. 1262-2-1, while the content and means of submission are specified in Article R. 1263-3 of the Labour Code. The prior declaration of posting had been established well ahead of the adoption of the implementing directive, namely by decree of 3 March 2009 establishing the automatic processing of nominative data called ‘FRAMIDE’ (France migration secondment) concerning the management of procedures for requests of authorisation for foreign employees and upon receipt of the declarations of posting for workers whose employer is established outside France. The preliminary discussions and studies by the European Commission surrounding the negotiations on the implementing directive had confirmed to the French authorities that a prior declaration of posting was necessary and useful for preventing infringements of basic rights guaranteed to foreign employees working on national territory, while ensuring the statistical monitoring of movements in and out of the country. The Law of 10 July 2014 made it possible to give this provision legislative value. A prior declaration of posting must be made on the SIPSI website www.sipsi.travail.gouv.fr/ : -for a service contract between the employer and a contractor operating or established on national territory (point 1. of L. 1262-1); -for intragroup mobility between two establishments or two businesses belonging to the same group (point 2. of L. 1262-1); -for the posting of a temporary employee employed by a temporary employment agency established outside national territory (L. 1262-2). With regard to the content of the prior declaration of posting: Article 9(1)(a) of Directive 2014/67/EU allows the Member States to make obligatory under national law a prior declaration of posting which contains ‘the relevant information necessary in order to allow factual controls at the workplace, including’ a range of subjects listed below. In this respect, the information listed in Articles, R. 1263-3 R. 1263-4 and R. 1263-6 of the Labour Code are requested for each declaration completed on the SIPSI platform. This information concerns mainly the identity of the employer, surname, first name, date and date of birth of the manager(s); the links of the employer with the host business or establishment of the employee(s), nationality of the employee(s), date of the employment contract, professional qualification, type of employment held, provisional working hours, amount of remuneration, address of accommodation, general information on any arrangements for the employer to cover the costs of travel, subsistence and group housing, designation of the State in which the employer is covered by the social security regime. With regard to the designation of a representative: Article 9(1) of Directive 2014/67/EU opens the possibility for a Member State to require the designation of a representative of the employer on national territory, for the duration of the provision of services, who will assume the role of adviser capable of maintaining the relationship between the employer and the competent monitoring authorities. This possibility had been transposed into national law by the above-mentioned Law of 10 July 2014, shortly after the adoption of the implementing directive, and codified in Article L. 1262-2-1. With regard to the documents to be kept on site: The obligation to preserve at the place where the services are preformed or in a location easily accessible for the designated representative a number of documents listed in Article R. 1263-1 is made possible by Article 9(1)(b) of Directive 2014/67/EU. These documents which on the one hand concern the situation of the employee and, on the other hand, the company, can be required at any time over the duration of the posting or afterwards, without delay, and must be translated into French, with all recorded amounts expressed in euros: -the work permit allowing the national of a third country to perform paid employment; -the document certifying that a medical examination was carried out in the country of origin equivalent to that provided for in Article R. 1262-13;

-where the duration of posting is longer or equal to one month, the pay slips for each posted employee or an equivalent document certifying remuneration and including specific references; -where the duration of posting is less than a month, a document providing proof of payment of the minimum wage; -a document certifying the actual payment of the employee; -a record of hours indicating the start, end and duration of the daily working time for each employee; -the copy of the designation by the employer of its representative in accordance with Article R. 1263-2-1; -the documents required for the purpose of ensuring the real and substantial activity of the employer (regularity of social situation, employment contract or any other equivalent document certifying the place of recruitment, a document certifying the number of contracts carried out and the turnover made by the employer in its country of establishment and on national territory). In order to better adapt the regulations and administrative requirements to the challenges of combating fraud, the Law of 5 September 2018 on the freedom to choose one's professional future, the regulatory measures for which are currently being developed, has lightened the administrative requirements for certain postings at low risk of fraud. -For instance, the posting of workers in the context of mobility in France without a service contract and on the sole initiative of the employer established outside national territory (referred to as a posting on own account) is now exempt from prior declaration (point 3. of Article L. 1262-1) and from the designation of a representative since 7 September 2018. An alteration to the list of documents to be kept at the place of work is also provided for by law and must be specified by a decree, in the drafting stage. -Short-term services relating to activities listed by a decree in the drafting stage are also concerned by three simplifications: a) exemptions from the preliminary formalities (prior declaration of posting and nomination of the company's representative in France); b) exemption from the obligation to keep at the place of work the list of documents referred to in Article R.1263-1 of the Labour Code; and c) a 15-day deadline within which to submit, in the event of a labour inspection, the documents referred to in Article R.1263-1 of the Labour Code. -Lastly, the draft implementing decree for the Law of 5 September 2018 will specify the arrangements allowing the administrative authority representing the French Ministry of Employment in an administrative region to adjust and simplify the administrative formalities concerning posting, for certain short-term work not concerned by the above-mentioned decree. These simplifications may concern both the obligation for prior formalities and the list of documents to be kept at the workplace. With regard to the national statutory and agreement-based provisions: Article L. 1262-2-1: https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000029229063&cidTexte=LEGITEXT000006072050 Article R. 1263-3, R. 1263-4 and R. 1263-6: https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006072050&idArticle=LEGIARTI000018483747&dateTexte=&categorieLien=cid https://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=0161D628B6C6324B70FDC4E83BC3015C.tplgfr23s_3?idArticle=LEGIARTI000034651934&cidTexte=LEGITEXT000006072050&dateTexte=20190405&categorieLien=id&oldAction=&nbResultRech = https://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=0161D628B6C6324B70FDC4E83BC3015C.tplgfr23s_3?idArticle=LEGIARTI000034651937&cidTexte=LEGITEXT000006072050&dateTexte=20190405&categorieLien=id&oldAction=&nbResultRech= With regard to the BTP professional card The creation of the professional i.d. card for building works and public works (BTP, bâtiment et des travaux publics) established by Law No 2015-990 of 6 August 2015 was inspired by the need to make building sites safe, and in particular to identify the employees working on these building sites. Its obligatory nature stems from Article L. 8291-1 of the Labour Code. Above all, it makes it possible to prevent and combat abuse and fraud through illegal work, particularly in the case of undeclared workers (within the meaning of labour law and social security law).

It targets all types of workers, national or foreign, posted or employed by companies established in France, in the building sector or other sectors (temporary workers, metalworking, etc.), where they are directly employed in the performance of work in the building and public works sector. https://www.cartebtp.fr/postedworker.html This provision must be brought into line with Article 9(1) of the implementing directive insofar as the information declared by an employer (including a temporary employment agency) for the posting declaration (identification of the employer and employee if they are covered by the card) are automatically integrated into an ‘SI-CIP’ database, which makes it possible to automate the first stage in the creation of a BTP card. By means of interoperability between the SIPSI and SI-CIP information systems, an employer wishing to post workers on national territory for the purpose of providing a service in the building and public works sector: -completes the posting declaration on the national SIPSI platform; -after this first step, receives an invitation