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’)
Date: 2019-09-25
Institutions: Directorate-General for Employment, Social Affairs and Inclusion, European Commission
Subjects: equal treatment, expatriate worker, free movement of workers, freedom to provide services, labour law, posted worker, provision of services, remuneration of work, single market, working conditions

EN 

  EN 

   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 ......................................................................................................... 2 

1.1.  Austria ..................................................................................................... 2 

1.2.  Belgium ................................................................................................... 9 

1.3.  Bulgaria ................................................................................................. 11 

1.1.  Croatia ................................................................................................... 13 

1.2.  Cyprus .................................................................................................... 18 

1.3.  Czech Republic ...................................................................................... 19 

1.4.  Denmark ................................................................................................ 21 

1.5.  Estonia ................................................................................................... 24 

1.6.  Finland ................................................................................................... 25 

1.7.  France .................................................................................................... 34 

1.8.  Germany ................................................................................................ 38 

1.9.  Greece .................................................................................................... 42 

1.10.  Hungary 

 ............................................................................................. 44 

1.11.  Ireland 

 ............................................................................................. 46 

1.12.  Italy 

 ............................................................................................. 47 

1.1.  Latvia ..................................................................................................... 48 

1.2.  Lithuania ................................................................................................ 49 

1.3.  Luxembourg........................................................................................... 51 

1.4.  Malta ...................................................................................................... 53 

1.5.  Netherlands ............................................................................................ 55 

1.6.  Poland .................................................................................................... 56 

1.7.  Portugal .................................................................................................. 58 

1.8.  Romania ................................................................................................. 59 

1.9.  Spain ...................................................................................................... 60 

1.10.  Sweden 

 ............................................................................................. 63 

1.11.  Slovenia 

 ............................................................................................. 64 

1.12.  Slovakia 

 ............................................................................................. 65 

1.13.  United Kingdom .................................................................................... 67 

Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË — Tel. +32 22991111 

 
 
 
 
1.  ARTICLE 9 

The  Enforcement  Directive  gives  Member  States  new 
improve 
administrative  cooperation  and  assistance  and  to  fight  against  circumvention  and 
abuses concerning the posting of workers.  

tools 

to 

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 
the  existing 
requirements  and  control  measures,  whenever 
administrative 
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 

2 

 
 
 
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. 
defined in Para. 1, VAT identification number;  

employer's  name,  address  and  business  license  or  field  of  business  as 

  2. 
external matters;  

name  and  address  of  persons  appointed  to  represent  the  employer  in 

  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. 
sites in Austria);  

place  of  employment  (exact  address)  in  Austria  (including  other  work 

  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. 
applicable Austrian collective agreement;  

type  of  work  and  deployment  of  the  worker,  taking  into  account  the 

  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 

3 

 
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. 
agency in external matters;  

name  and  address  of  persons  appointed  to  represent  the  temporary  work 

  3. 
number and business licence or field of business;  

name  and  address  of  the  user  undertaking,  including  VAT  identification 

names,  addresses,  dates  of  birth,  social  security  numbers  and  social 
  4. 
security  institutions  as  well  as  citizenship  of  the  hired-out  employees  or  quasi-
subordinate workers;  

date  of  commencement  and  expected  duration  of  employment  of  the 
  5. 
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. 
subordinate worker under Austrian law;  

amount  of  remuneration  payable  to  every  single  employee  or  quasi-

  9. 
workers, taking into account the applicable Austrian collective agreement;  

type  of  work  and  use  of  the  individual  employees  or  quasi-subordinate 

  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 

4 

 
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. 
defined in Para. 1, VAT identification number;  

employer's  name,  address  and  business  license  or  field  of  business  as 

  2. 
external matters;  

name  and  address  of  persons  appointed  to  represent  the  employer  in 

  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. 
in no. 4;  

license plate numbers of the vehicles operated by the employees specified 

amount  of  remuneration  payable  to  the  individual  employee  under 
  6. 
Austrian  law  and  date  of  commencement  of  the  employment  relationship  with  the 
employer;  

  7. 
applicable Austrian collective agreement;  

type  of  work  and  deployment  of  the  worker,  taking  into  account  the 

the  authority  issuing  the  permit  as  well  as  the  reference  code,  issue  date 
  8. 
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  

5 

 
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;  

the  official  permit  for  employment  of  the  posted  workers  in  the  country 
  3. 
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. 
3 no. 3; or  

with the contact person specified in the report pursuant to Section 19 Para. 

  2. 
only occasionally; or  

at a branch registered in Austria where the foreign employer operates not 

  3. 
group as defined by Section 15 AktG or Section 115 GmbHG; or  

at a domestic independent subsidiary or the domestic parent company of a 

the  Professional  Accountants 

with  a professional  representative of the parties established in  Austria as 
  4. 
defined 
and  Tax  Advisors’  Act 
by 
(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 

6 

 
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:  

documents  on  the  registration  of  the  worker  with  a  social  security 
  1. 
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 
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.  

individual  worker 

the 

7 

 
(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 

8 

 
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 
regard 
in 
http://www.employment.belgium.be/defaultTab.aspx?id=41574 . 

that 

2. Liaison person 

9 

 
 
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; 

10 

 
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 
regard  
in 
http://www.employment.belgium.be/defaultTab.aspx?id=47330. 

that 

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; 

11 

 
 
 
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. 

12 

 
Administrative requirements and control measures (Article 9) 

1.1.  Croatia 

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 

13 

 
 
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  

14 

 
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 

15 

 
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 

16 

 
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). 

17 

 
(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. 

18 

 
 
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, 

19 

 
 
 
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.” 

20 

 
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. 

The Act on the posting of workers, etc. 

1.4.  Denmark 

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 

21 

 
 
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. 

22 

 
 
   
 
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. 

23 

 
 
 
   
   (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. 

24 

 
 
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 
of 
https://www.riigiteataja.ee/en/eli/513072017009/consolide.  

Employees 

Conditions 

Posted 

to 

Estonia 

Act 

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 

25 

 
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 
the 
implementation method of Article 12 para 6 was decided in Finland.  

irregularities  with  respect  of  pay  when 

to  avoid 

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. 

26 

 
 
(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. 

27 

 
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. 

28 

 
(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 

29 

 
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 
the  assignment  of  occupational  safety  and  health  authority 
provisions  on 
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. 

30 

 
(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. 

31 

 
(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.  

32 

 
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_160
22016_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 

33 

 
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.   

34 

 
 
A  prior  declaration  of  posting  must  be  made  on 
www.sipsi.travail.gouv.fr/:  

the  SIPSI  website 

- 

- 

- 

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:  

35 

 
- 

- 

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 

36 

 
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=LEGIARTI0000
29229063&cidTexte=LEGITEXT000006072050 

Article R. 1263-3, R. 1263-4 and R. 1263-6:  

https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000
006072050&idArticle=LEGIARTI000018483747&dateTexte=&categorieLien=c
id 

https://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=0161D628B6C6
324B70FDC4E83BC3015C.tplgfr23s_3?idArticle=LEGIARTI000034651934&ci
dTexte=LEGITEXT000006072050&dateTexte=20190405&categorieLien=id&ol
dAction=&nbResultRech= 

https://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=0161D628B6C6
324B70FDC4E83BC3015C.tplgfr23s_3?idArticle=LEGIARTI000034651937&ci
dTexte=LEGITEXT000006072050&dateTexte=20190405&categorieLien=id&ol
dAction=&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 

37 

 
 
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  by  e-mail  from  the  national  operator 
responsible  for  issuing  the  professional  cards  (UCF)  in  order  to  finalise  the 
procedure  for  creating  cards  for  posted  employee(s)  identified  in  the  prior 
declaration of posting.   

By way of illustration, obtaining the BTP professional card concerns mainly workers 
employed by companies established in France:  

-  number of active accounts: 113 684, of which 106 909 are French companies and 
6 775 are foreign companies;  

-  number  of  cards:  1  613  063  cards  issued,  including  1  359  556  active  cards 
distributed  between  1  322  616  workers  employed  in  France  and  26    940  posted 
workers. The relevant national legal and regulatory provisions are as follows:  

Article L. 8291-1 

https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI0000309
96938&cidTexte=LEGITEXT000006072050 

Article R. 8291-1 

https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT0000060
72050&idArticle=LEGIARTI000032094982 

Article R. 8293-2  

https://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=012C4F40A4064E6
C8A30819F5AB9ED7E.tplgfr23s_3?idArticle=LEGIARTI000033643479&cidTexte
=LEGITEXT000006072050&dateTexte=20190405&categorieLien=id&oldAction=
&nbResultRech= 

1.8.  Germany 

The  administrative  requirements  and  control  measures  set  out  and  permitted  under 
Article 9 of the Enforcement Directive have been transposed into national law as 
follows: 

Sections 17 to 19 of the Act on Mandatory Working Conditions for Workers Posted 
Across Borders and Workers Regularly Employed in Germany (Posted Workers Act, 
Arbeitnehmer-Entsendegesetz),  

Sections 16 to 17 of the Act Regulating a General Minimum Wage (Minimum Wage 
Act, Mindestlohngesetz), and  

38 

 
 
 
Sections  17b  and  17c  of  the  Act  Regulating  the  Provision  of  Temporary  Workers 
(Provision of Temporary Workers Act, Arbeitnehmerüberlassungsgesetz).  

Three  ordinances  issued  on  the  basis  of  the  laws  mentioned  above  contain 
supplementary provisions, and in particular simplifications, namely:  

the  Ordinance  Modifying  the  Obligation  to  Document  Working  Hours  Pursuant  to 
the  Posted  Workers  Act  (Minimum  Wage 
the  Minimum  Wage  Act  and 
Documentation Ordinance, Mindestlohnaufzeichnungsverordnung), 

the  Ordinance  on  Notification  Requirements  Pursuant  to  the  Minimum  Wage  Act, 
the  Posted  Workers  Act  and  the  Provision  of  Temporary  Workers  Act  (Minimum 
Wage Notification Ordinance, Mindestlohnmeldeverordnung), and 

the  Ordinance  on  Documentation  Requirements  Pursuant  to  Sections  16  and  17  of 
the  Minimum  Wage  Act  and  Sections  18  and  19  of  the  Posted  Workers  Act  in 
Relation 
to  Specific  Groups  of  Workers  (Ordinance  on  Minimum  Wage 
Documentation Obligations, Mindestlohndokumentationspflichtenverordnung).  

Any administrative requirements and control measures contained in  these  laws and 
ordinances belong to the group of measures listed in Article 9 (1) of the Enforcement 
Directive. The provisions in detail: 

Simple declaration, contact person 

Article 9 (1) (a) sets out that Member States may demand a simple declaration of 
the  service  provider  containing  a  certain  set  of  information.  Point  (e)  allows  the 
Member  States  to  impose  an  obligation  to  designate  a  person  to  liaise  with  the 
competent  authorities  in  the  host  Member  State  to  send  out  or  receive  documents 
and/or notices, if need be.  

Germany  has  made  use  of  these  possibilities  in  section  18  of  the  Posted  Workers 
Act,  section  16  of  the  Minimum  Wage  Act  and  section  17b  of  the  Provision  of 
Temporary Workers Act. 

In accordance with section 18 (1) of the Posted Workers Act, employers domiciled 
abroad  and  required  under  the  Posted  Workers  Act  to  comply  with  a  universally 
applicable collective agreement when employing workers in Germany shall submit a 
written  posting  notification  before  the  commencement  of  each  work  or  service. 
Pursuant to section 16 (1) of the Minimum Wage Act an equivalent notification shall 
be  submitted  if  a  foreign  employer  employs  a  worker  in  Germany  in  one  of  the 
sectors  listed  in  section  2  (a)  of  the  Act  to  Combat  Clandestine  Employment 
(Schwarzarbeitsbekämpfungsgesetz).  The  notification  must  contain  the  following 
information: 

1.  The  family  name,  the  given  names  and  the  date  of  birth  of  those  workers 
employed under the scope of application of the Acts, 

2.  The beginning and anticipated duration of the employment, 

3.  The workplace, and for construction services the building site, 

39 

 
 
4.  The  place  in  Germany  where  the  documents  required  under  section  19  of  the 
Posted Workers Act (or section 17 of the Minimum Wage Act) are kept available, 

5.  The family name, the given names, the date of birth and the address in Germany 
of the person responsible for the posting (verantwortlich Handelnder), 

6.  If an ordinance based on the Posted Workers Act applies: the sector to which the 
workers will be posted, and 

7. The family name, the given names and the address in Germany of an authorised 
recipient  (Zustellungsbevollmächtigter)  unless  he  or  she  is  identical  to  the  person 
responsible for the posting referred to in no. 5. 

If a temporary work agency domiciled abroad assigns a worker to a user enterprise, 
section  18  (3)  of  the  Posted  Workers  Act  requires  the  user  enterprise  to  submit  an 
equivalent  notification,  if  the  Posted  Workers  Act  requires  the  user  enterprise  to 
comply  with  a  universally  applicable  collective  agreement.  In  these  cases  the 
following special rules apply:  

the information required under point (2) refers to the beginning and the duration of 
the assignment, 

the  information  under  point  (5)  is  not  necessary,  instead  an  authorised  recipient  at 
the temporary work agency must be designated in line with point (7), 

the information under point (6) must include the sector to which the worker will be 
assigned, 

in addition, the family name, the given name or the name of the undertaking, as well 
as the address of the temporary work agency must be provided. 

The user enterprise must also submit a notification, if it employs the worker in one 
of the sectors listed in section 2 (a) of the Act to Combat Clandestine Employment 
(section 16 (3) of the Minimum Wage Act), or if an ordinance on a wage floor is in 
force  (section  17b  of  the  Provision  of  Temporary  Workers  Act).  If  the  notification 
obligation  of  the  user  enterprise  results  from  several  of  these  legal  acts,  a  single 
notification by the user enterprise suffices. 

The  single  official  national  website  provides  information  on  the  sectors  for  which 
employers  posting  workers  and  user  enterprises  must  submit  a  notification  in 
keeping  with  the  above-mentioned  provisions  of  the  Posted  Workers  Act,  the 
Minimum Wage Act and the Provision of Temporary Workers Act.  

Changes to the submitted notification must be reported immediately. 

Under the Ordinance on Notification Requirements Pursuant to the Minimum Wage 
Act,  the  Posted  Workers  Act  and  the  Provision  of  Temporary  Workers  Act  of  26 
November  2014  (published  in  the  Federal  Law  Gazette  2014  I  p.  1825),  the 
notification requirements for certain cases have been simplified. Instead of notifying 
every single posting, it is possible to provide operational schedules for these cases. 
Depending on the case category, these schedules can cover a period of up to three or 
six  months. Such simplifications for example apply to  exclusively mobile workers, 
e.g.  transport  of  goods  or  passengers.  The  ordinance  provides  for  further 

40 

 
simplifications in cases of later changes.  For mobile workers, it is not necessary to 
notify changes.  

In  keeping  with  Article  9  (4)  of  the  Enforcement  Directive,  undertakings  can 
complete the procedures and formalities for the submission of notifications in a user-
friendly way. In particular, an easy-to-use web-based notification portal in German, 
English  and  French  has  been  available  since  1  January  2017  (www.meldeportal-
mindestlohn.de)  allowing  undertakings  to  fulfil  their  notification  requirements.  In 
addition, explanations are given in Bulgarian, Italian, Polish, Romanian, Spanish and 
Hungarian. As of April 2018, more than 99% of notifications were submitted using 
this notification portal.  

Obligation to keep available documents 

Pursuant  to  Article  9  (1)  fr(b)  of  the  Enforcement  Directive,  Member  States  may 
impose an obligation to keep or make available certain documents or to retain them. 
Germany has  availed itself of this option in  section 19 of the Posted Workers Act, 
section 17 of the Minimum Wage Act and section 17c of the Provision of Temporary 
Workers Act.  

Employers or user enterprises (in the case of the provision of temporary workers) are 
obliged to record the beginning, end and duration of daily working hours at the latest 
by the end of the seventh day following the day on which the work was performed. 
Similar to the posting notification, the obligation to record working hours exists for 
all  sectors  with  a  universally  applicable  collective  agreement  under  the  Posted 
Workers Act, and when employing workers in a sector listed in section 2a of the Act 
to  Combat  Clandestine  Work.  In  addition,  the  obligation  to  record  working  hours 
also  applies  if  a  wage  floor  ordinance  is  in  force  for  the  provision  of  temporary 
workers in question. The working hour recordings must be retained for at least two 
years from the effective date applicable to the recording. 

For  certain  employers  the  Ordinance  Modifying  the  Obligation  to  Document 
Working Hours Pursuant to the Minimum Wage Act and the Posted Workers Act of 
26  November  2014  (published  in  the  Federal  Law  Gazette  2014  p.  1824)  has 
simplified  the  obligation  to  record  working  hours.  Employers  qualify  for  the 
simplification  if  they  employ  workers  who  exclusively  perform  mobile  work,  who 
are not subject to instructions regarding their concrete daily working hours and who 
decide on their daily working hours autonomously. If the conditions laid down in the 
ordinance are met, it is sufficient to record the duration of the daily working hours, 
whereas it is not necessary to document their beginning and end. 

In addition, the employers and user enterprises required to record the working hours 
must  keep  available  the  documents  necessary  to  verify  compliance  with  the 
obligations  arising  from  a  universally  applicable  collective  agreement  under  the 
Posted Workers Act, compliance with the minimum wage under the Minimum Wage 
Act and compliance with a wage floor ordinance under the Provision of Temporary 
Workers Act. The documents must be kept available in German for the entire period 
during which the worker is employed in Germany. However, the retention period is 
limited  to  a  maximum  of  two  years.  The  Minimum  Wage  Notification  Ordinance 
contains  a  simplification  for  workers  who  exclusively  perform  mobile  work:  If, 
when submitting the operational schedules permitted for these workers, the employer 
assures the authorities that he will provide the documents in German in Germany for 
inspection  at  the  request  of  the  custom  authorities,  he  only  has  to  make  them 

41 

 
available  at  the  time  of  such  request  (see  Art.  9  (1)  (2)  (c)  of  the  Enforcement 
Directive for this option). 

In line with the Ordinance on Documentation Requirements Pursuant to sections 16 
and 17 of the Minimum Wage Act and sections 18 and 19 of the Posted Workers Act 
in Relation to Specific Groups of Workers of 29 July 2015 (published in the Federal 
Gazette  on  31  July  2015),  the  above-mentioned  notification  and  recording 
requirements and the requirements for keeping available documents do not apply to 
workers whose gross monthly earnings exceed certain thresholds as long  as certain 
conditions  are  met.  Simplifications  also  apply  to  family  members  assisting  an 
employer with his or her business. The employer must keep available the documents 
which prove that he meets these conditions in German in Germany. 

1.9.  Greece 

Article 7 of Presidential Decree 101/2016 on measures to monitor the application of 
Presidential Decree 219/2000 and of this Decree provides that:  

‘1.  To  enable  and  ensure  efficient  monitoring  of  the  application  of  Presidential 
Decree  219/2000  and  of  this  Decree,  undertakings  posting  workers  to  Greece 
pursuant to Article 2(2) of Presidential Decree 219/2000 shall be required to: 

A. Submit, at the latest when the provision of services commences and irrespective 
of  its  duration,  the  following  documents  drawn  up  in  Greek  to  the  competent 
department  of  the  Directorate  for  Labour  Inspection  at  the  location  in  which  the 
services are provided: 

(a)  a written declaration that includes the following information: 

(i)  the  service  provider’s  name  or  business  name  and  legal  form,  registered  office, 
address, contact telephone number, fax number, e-mail address and tax identification 
number or other registration number in the relevant register; 

(ii) the particulars (name, surname, father's name, mother's name, date of birth, home 
address,  address  of  employment,  contact  telephone  number,  e-mail  address)  of  the 
undertaking's legal representative; 

(iii)  the  particulars,  as  above,  of  the  representative  of  the  undertaking  in  Greece 
during the provision of services in accordance with Article 5 (1)(cc) of Presidential 
Decree 219/2000, who shall also liaise with the competent authorities referred to in 
Articles 3 and 4 above and, if necessary, send and receive the relevant documents; 

(iv) the address(es) of the workplace(s) where the posted workers will carry out their 
work, and also the name or business name, the legal form, registered office, address 
and  tax  identification  number  of  the  undertaking(s)  where  the  posted  workers  will 
carry out their work; 

(v)  the  date  on  which  the  provision  of  services  and  the  posting  of  workers  will 
commence and the envisaged duration; and 

(vi) the nature of the activity of the undertaking in which the work is carried out, and 
whether or not it involves the use of hazardous materials or processes. 

42 

 
(b)  a  list  of  the  posted  workers,  to  be  submitted  in  two  (2)  copies,  providing  the 
following information on each worker: 

(i) first name, surname, identity card or passport number and issuing country, date of 
birth, sex and field of expertise; 

(ii) the date on which the employment contract was concluded, any record of similar 
work experience and family status; 

(iii) the length of daily and weekly working time, daily starting and finishing hours, 
interruptions and breaks and weekly days off, and 

(iv) all forms of remuneration paid. 

Undertakings shall see to it that one copy of the above lists is displayed prominently 
in the workplace, whereas the other will remain in the Labour Inspectorate's files. 

Where work is carried out in shifts, the undertakings must also submit a table of the 
weekly shift rotas in addition to the above lists. 

In  the  event  of  a  change  to  the  above  information,  the  above  undertakings  must 
submit a supplementary list within fifteen (15) days of the change. Furthermore, in 
the  event  of  a  change  or  modification  to  the  working  hours  or  the  organisation  of 
working time, they shall be required to submit a supplementary list setting out those 
changes  at  the  latest  on  the  day  on  which  the  change  or  modification  takes  effect, 
and in any event before the workers take up their duties. 

B. Keep, for the duration of the posting at the place where the work is carried out, 
copies of the following in printed or electronic form:(a) the individual employment 
contract  or  an  equivalent  document  within  the  meaning  of  Council  Directive 
91/533/EEC (transposed into Greek law by means of Presidential Decree 156/1994 
(Government Gazette, Series I, No 102)), which includes the information required by 
Article 4 of that Directive, (b) salary statements or payslips, (c) time sheets showing 
the beginning, end and duration of the daily working time, and (d) proof of payment 
of remuneration or equivalent documents. 

C. Keep the documents referred to in the previous paragraph for up to two (2) years 
after the end of the posting and send them, on request, to the competent authorities 
referred to in Article 3 of this Decree within fifteen (15) days of the date of receipt of 
such a request in Greek or in English. 

2.  The  provisions  of  this  Article  shall  not  affect  other  obligations  of  undertakings 
falling within the scope of this Decree to notify or declare to public authorities any 
action carried out pursuant to other provisions. 

3.  The  undertakings  may  submit,  keep  and  send  the  documents  referred  to  in 
paragraph 1 above by electronic means. 

4. Employing posted workers without prior submission of the documents referred to 
in  paragraph  1.A.  and  without  keeping  and  sending  the  documents  referred  to  in 

43 

 
 
paragraph 1.B of this Article shall lead to imposition of the administrative penalties 
provided for in Article 16 of this Decree.’ 

Note  that  it  is  the  responsibility  of  the  undertaking  posting  workers  to  Greece  to 
comply with the above requirements. 

The requirements of the Article 9 of the Enforcement Directive 

1.10.  Hungary 

1) Section 8/D of the Act LXXV of 1996 on Labour Inspection (hereinafter: Labour 
Inspection  Act)  regulates  the  administrative  requirements  that  should  be  fulfilled  by 
service  providers 
to  Hungary  before  the 
commencement of posting: 

in  case  of  posting  of  workers 

(1)  Service  providers  who  are  entitled  to  the  freedom  to  providing  services  and  are 
subject  to  Act  LXXVI  of  2009  on  the  general  rules  of  taking  up  and  pursuit  of 
service  activities  are  bound  by  an  obligation  to  submit  a  declaration  and  provide 
information in accordance with Subsections (2) and (3). 

(2)  The  obligation  to  submit  a  declaration  and  provide  information  applies  to  the 
foreign employer referred to in Subsection (1) if they employ or intend to employ 
an  employee  referred  to  in  Section  295  of  Act  I  of  2012  on  the  Labour  Code 
[namely  under  agreement  with  a  third  party]  in  the  territory  of  Hungary  for  the 
provision of a cross-border service. 

(3)  The  foreign  employer  referred  to  in  Subsection  (1)  shall  make  a  declaration  in 
Hungarian or English language to the labour authority referred to in Subsection (1) 
of Section (2) at the start of the service provision at the latest. The declaration shall 
be made on the electronic interface provided for this purpose, with the data content 
specified in Annex 2. 

Annex 2 of the Labour Inspection Act contains the list of the relevant information 
required by the labour authority at the registration of posted workers which allows 
factual controls at the workplace. 

The service provider established in another Member State is obliged to make a simple 
declaration to the national competent authorities for the purposes of: 

- identification of the service provider: 
  name of the service provider, 
  address (or seat) of the service provider, 
  Member State where the service provider is established, 
  nationality and registration number of the service provider, 
  name and address of the person to liaise with the competent authorities in 

Hungary; 

- identification of the service: 
  identification of the service provided, 
  information required to begin and perform the services subject to specific 

legislation, 

44 

 
 
 
 
  identification of the authority that granted, approved, licenced or registered the 

service, 

  the number or registration number of the licence/authorisation of the service 
provider (if the service provided by the service provider is subject to grant, 
approval, licence or registration in the Member State where the service provider 
is established), 

  the service provider’s statement on the service that this will be performed as 

cross-border service provision; 

- identification of the service provision: 
  the anticipated number of clearly identifiable posted workers, 
  the anticipated duration of the posting, 
  the beginning date and end date of the posting, 
  the address(es) of the workplace, 
  the nature of the services justifying the posting. 

2)  Section  297,  Subsections  3-6  of  the  Act  I  of  2012  on  the  Labour  Code 
(hereinafter:  Labour  Code)  regulate  the  administrative  requirements  that  should  be 
fulfilled  by  service  providers  in  case  of  posting  of  workers  to  Hungary  during  the 
posting: 

(1)  The  Labour  Code  regulates  an  obligation  for  a  service  provider  established  in 
another  Member  State,  under  which  the  beneficiary  of  the  services  shall  ensure 
that: 
a) the employment contract or equivalent other document of posted workers, 
b) the time sheets of posted workers,  
c) the proof of payment  of the wages of posted workers on paper or in electronic 
format 
is  available  during  the  whole  duration  of  posting,  at  the  place  where  the  work  is 
carried out, and for a period of three years after the end thereof at the employer’s 
registered office or fixed establishment for the purpose of verification. 

(2) The Labour Code regulates the obligation of designating a person to liaise with 

the competent authorities: 
implementation  of 
The  foreign  employer  shall  delegate  an  officer  for 
communication with the employment authority acting as the designated authority, 
and  for  sending  and  receiving  the  documents  referred  to  in  Subsection  (3).  The 
foreign  employer  shall  forthwith  notify  the  employment  authority  about  such 
delegated officer, including any changes in the person of the delegated officer. 

(3) The Labour Code regulates the obligation to designate a contact person to liaise 

with social partners:  
The  foreign  employer  shall  designate  a  contact  person  for  the  purpose  of  liaison 
between  social  partners  and  the  service  provider  in  the  interest  of  collective 
bargaining  for  the  duration  of  the  service.  If  the  designated  person  does  not 
permanently  reside  in  Hungary,  the  contact  person  appointed  must  be  available 
upon reasonable and justified request. 

45 

 
 
 
 
 
 
 
Administrative requirements and control measures 

1.11.  Ireland 

4. (1) A service provider established in another Member State who temporarily posts 
workers in the State shall—  

(a) make a declaration (in the English language and using the form set out in Schedule 
1) and furnish it to the competent authority no later than the date on which he or she 
commences providing the service, 

containing— 

(i) the identity of the service provider, 

(ii) the anticipated number of clearly identifiable posted workers, 

(iii) the anticipated duration and envisaged beginning and end dates 

of the posting of each worker, 

(iv) the address of the workplace to which each worker is to be 

posted, and 

(v) the nature of the services justifying the posting, 

(b) keep at a place identified by the service provider to the competent 

authority  and  make  available  to  the  competent  authority  at  its  request,  in  paper  or 
electronic form, for the duration of the period of the posting, in respect of each posted 
worker— 

(i) his or her contract of employment or a written statement of terms of employment 
(within the meaning of section 3 of the Terms of Employment (Information) Act 1994 
(No. 5 of 1994)) or an equivalent document, 

(ii) his or her payslips or equivalent documents, 

(iii)  where  relevant,  time  sheets,  or  equivalent  documents,  indicating  the  beginning, 
end and duration of his or her daily working time, and 

(iv) proof of payment of wages, 

(c) after the period of the posting and at the request of the competent authority, deliver 
to  the  competent  authority,  within  a  period  of  one  month  after  the  request,  the 
documents  referred  to  in  paragraph  (b)  and,  where  necessary,  a  translation  of  those 
documents into the English language, and 

(d)  designate  a  person  to  liaise  with  the  competent  authority  and  to  send  out  and 
receive documents and notices as necessary be. 

46 

 
 
1.12.  Italy 

Administrative requirements to be undertaken by Service Providers 

As  regards  the  specific  measures  adopted  to  prevent  and  contrast  the  abuse  and 
circumvention  of  the  regulations  concerning  the  transnational  posting  of  workers, 
administrative requirements considered in Article 9, paragraph 1, letters a) to d) of the 
Enforcement Directive have been introduced through internal legislation.  Apart from 
the  overall  assessment  of  all  the  factual  elements  aimed  at  identifying  the  genuine 
postings  or  detecting  cases  of  abuse  and  circumvention  pursuant  to  art.  4  of  the 
Enforcement  Directive,  these  administrative  requirements  shall  be  the  focus  of 
inspections carried out by the inspection staff. Indeed, they are crucial for improving 
the planning and targeting activities of the Labour Inspectorate aimed at tackling the 
mentioned  cases  of  abuses  and  circumventions.  More  specifically,  Article  10  of  the 
decree sets forth the following commitments for Service Providers:  

-  to  make  the  declaration  of  posting  of  workers  to  Italy  in  compliance  with  the 
procedures defined in the specific Ministerial decree of 10 August 2016 (by electronic 
means) and in its related annexes (Article 10, paragraphs 1 and 2) and further clarified 
in the Italian National Labour Inspectorate (INL) circular No 3 of 22 December 2016; 

-  to  conserve,  and  make  available  hard  or  electronic  copies  in  Italian,  employment 
documentation  (employment  contract  or  an  equivalent  document  containing  the 
information  referred  to  in  Articles  1  and  2  of  Legislative  decree  No  152  of  26  May 
1997  -  transposing  Directive  91/533/EEC),  payslips,  time-sheets  indicating  the 
beginning, end and duration of the daily working time, proof of payment of wages or 
copies of equivalent documents, certification regarding legislation on applicable social 
security  (A1  form)  and  the  public  registration  of  the  establishment  of  the  working 
relationship or equivalent documents so far as is necessary in order to verify that the 
posted  worker  is  not  unknown  to  the  competent  authorities  of  his/her  Country  of 
origin (Article 10, paragraph 3, letter a).  

It is to be noted that national law, in view of the principle of proportionality, fixes the 
validity of the above-mentioned requirement for the entire duration of the posting and 
up to two years from its termination, adopting as a benchmark the time limit for the 
joint liability of the ‘user’ undertaking as provided for by Article 10, paragraph 2 of 
Legislative decree No 276/2003; 

-  to  designate  a  person  domiciled  in  Italy  to  liaise  with  the  competent  authorities  to 
send  out  and  receive  documents  and/or  notices  (e.g.  requests  for  information  and 
documentation,  notifications  and  verifications  of  infringements)  on  behalf  of  the 
posting undertaking, including the formal notification of acts to the undertaking itself 
on the part of the inspection staff. Also in this case, the law has fixed the term for the 
entire  duration  of  the  posting  and  up  to  two  years  from  its  termination.  Failing  this 
designation,  without  affecting  the  application  of  the  penalty  and/or  fine  as  provided 
for  by  Article  12,  paragraph  3,  the  decree  establishes  that  “the  registered  office  or 
company premises of the Italian employer shall be considered the liaison office of the 
foreign posting company” (Article 10, paragraph 3, letter b). The identification of the 
above-mentioned  person-which  can  be  a  worker  of  the  posting  company,  the  ‘user’ 
company,  a  labour  consultant  or  other  professional  figure,  or  person  of  trust  of  the 
posting  undertaking,  as  long  as  he/she  is  domiciled  in  Italy-  is  clearly  meant  to 
facilitate  communication  between  the  inspection  authorities  and  the  undertaking 
undergoing  inspection,  and  to  facilitate  the  notification  in  the  case  of  dispute  to 

47 

 
guarantee the effectiveness of controls and the penalties and/or fines. It is however to 
be  specified  that  the  service  provider  alone  is  responsible  for  complying  with  the 
requirements laid down in the above-mentioned Article 10 and for the payment of any 
penalties  and/or  fines  and  not  the  above-mentioned  liaison  person  (Article  10, 
paragraph 3, letter b); 

- to designate a contact person, also the same as the one above, for the entire duration 
of  the  posting,  who  shall  act  as  a  representative  through  whom  the  relevant  social 
partners  may  seek  to  engage  the  service  provider  to  enter  into  collective  bargaining 
and  who  is  not  obliged  to  be  present  in  the  posting  location  but  shall  make  his/her 
services available whenever the social partners make a motivated request (Article 10, 
paragraph 4). 

1.1.  Latvia 

The  requirements  of  the  Article  9  of  the  Enforcement  Directive  are  included  in 
Section 14.1  of the Labour Law: 

 “Section 14.1 Duties of an Employer when Posting an Employee to Perform Work in 
Latvia 

(1) If an employer posts an employee to perform work in Latvia, then, irrespective of 
the  law  applicable  to  the  employment  contract  and  employment  legal  relationships, 
such  posted  employee  shall  be  ensured  the  working  conditions  and  employment 
provisions provided for by the laws and regulations of Latvia, as well as by collective 
agreements which have been recognised as generally binding and which govern: 

1) maximum working time and minimum rest period; 

2) minimum annual paid leave; 

3) minimum wage rate, as well as supplementary payment for overtime work; 

4)  provisions  regarding  securing  a  workforce,  especially  with  the  intermediation  of 
work placement services; 

5) safety, health protection and hygiene at work; 

6)  protection  measures  for  persons  under  18  years  of  age,  for  pregnant  women  and 
women during the period following childbirth, as well as the provisions of work and 
employment of such persons; 

7) equal treatment of men and women, as well as prohibition of discrimination in any 
other form. 

(2) An employer who posts an employee to perform work in Latvia has a duty, prior to 
posting the employee, to inform the State Labour Inspectorate in the official language 
regarding such posted employee in writing, indicating: 

1)  the  given  name,  surname,  and  address  of  the  employer  -  natural  person  -  or  the 
name  (firm),  registration  number,  and  address  of  a  legal  person,  as  well  as  other 
contact information (telephone number, electronic mail address); 

48 

 
 
2) the given name and surname of the employee; 

3) the anticipated duration of posting, as well as the time of starting and ending work; 

4)  the  location  of  performing  the  work  (if  the  performance  of  work  duties  is  not 
intended  in  some  certain  place,  specify  that  the  employee  may  be  employed  in 
different locations); 

5) the representatives of the employer referred to in Paragraphs three and four of this 
Section, indicating the given name, surname, as well as contact information; 

6) the person for whose benefit work will be performed (recipient of the service), as 
well as the nature of service justifying the posting of the employee; 

7)  a  certification  that  the  posted  employee  who  is  a  third-country  national  legally 
works for an employer in the European Union Member State, the European Economic 
Area State or the Swiss Confederation. 

(3)  An  employer  who  posts  an  employee  to  perform  work  in  Latvia  has  a  duty  to 
designate  its  representative  in  Latvia  who  is  authorised  to  represent  the  employer  in 
institutions and court of Latvia. 

(4)  An  employer  who  posts  an  employee  to  perform  work  in  Latvia  has  a  duty,  if 
necessary, to designate its representative who may be addressed by the parties of the 
collective agreement for the purpose of initiating negotiations regarding entering into 
a collective agreement in accordance with the provisions of this Law. That person may 
not be the same person who is referred to in Paragraph three of this Section and does 
not  have  to  be  located  in  Latvia,  however,  has  to  be  available  on  a  reasonable  and 
justified request. 

(5) An employer who posts an employee to perform work in Latvia, during the period 
of  posting  the  employee,  has  a  duty  to  ensure  storage  of  the  employment  contract 
entered  into,  of  the  calculation  of  the  work  remuneration,  documents  accounting 
working hours, and documents certifying disbursement of work remuneration with the 
person  referred  to  in  Paragraph  three  of  this  Section  and  presenting  thereof  to  the 
supervisory and control authorities, as well as, if necessary, their translation into the 
official language. 

(6) An employer who posts an employee to perform work in Latvia has a duty, within 
two years after the end of the period of posting the employee, to ensure presentation of 
the  documents  referred  to  in  Paragraph  five  of  this  Section  to  the  supervisory  and 
control authorities. 

(7) The provisions of Paragraph one of this Section shall also be applicable to third-
country  nationals  who  are  employed  in  Latvia  in  a  framework  of  an  intra-corporate 
transfer.” 

1.2.  Lithuania 

49 

 
 
 
Article 109 of the Labour Code of the Republic of Lithuania provides that an employer 
under the jurisdiction of a foreign country who posts a worker to work temporarily in 
the  territory  of  the  Republic  of  Lithuania  for  a  period  of  more  than  30  days  or  to 
perform  construction  work  established  in  the  Republic  of  Lithuania  Law  on 
Construction  shall,  in  accordance  with  the  procedure  established  by  the  Minister  of 
Social Security  and  Labour of the Republic of  Lithuania, give  advance notice to  the 
territorial office of the State Labour Inspectorate where the job function of the posted 
worker  will  be  performed  about  the  conditions  established  in  points  1–7  of  Article 
108(2)  of  this  Code  that  will  apply  to  this  worker.  Employers  must  have  the 
documents  related  to  the  posted  worker  at  the  place  where  the  job  function  of  the 
posted  worker  is  being  performed  during  the  entire  period  of  the  posting  and  must 
provide them without delay to competent authorities at the request thereof. The State 
Labour  Inspectorate  shall  provide  information  immediately  and  free  of  charge  to,  or 
otherwise  cooperate  with,  competent  authorities  of  other  European  Union  Member 
States  regarding  the  application  of  the  conditions  set  out  in  this  Code  to  posted 
workers  as  well  as  violations  of  posted  worker  guarantees.  The  State  Labour 
Inspectorate shall ensure that information  on the provisions of the regulatory  acts  of 
the  Republic  of  Lithuania,  including  expanded  collective  sectoral  and  territorial 
agreements,  concerning  the  conditions  applicable  to  a  posted  worker,  is  available  to 
European Union Member State employers free of charge, in a  clear, transparent  and 
comprehensive  manner,  remotely  and  electronically,  in  internet  access  format  and 
standards, while ensuring accessibility to people with disabilities. A worker posted to 
the  territory  of  the  Republic  of  Lithuania  may  defend  his  or  her  violated  rights  in 
accordance with the procedure for the settlement of labour disputes on rights. 

Procedure for the provision of information  about  posted workers, approved by order 
of the Minister of Social Security  and  Labour of the Republic of  Lithuania No. A1-
169  of  16  June  2005  (hereinafter  –  Procedure),  establishes  the  procedure  for  the 
provision  of  information  about  posted  workers  and  guarantees  for  such  workers  to 
territorial  offices  of  the  Lithuanian  State  Labour  Inspectorate  under  the  Ministry  of 
Social  Security  and  Labour  (hereinafter  “LSLI  territorial  offices”).  Point  3  of  the 
Procedure provides that an employer under the jurisdiction of a foreign country who 
posts a worker to work temporarily in the territory of the Republic of Lithuania for a 
period  of  more  than  30  days  or  to  perform  construction  work  established  in  the 
Republic of Lithuania Law on Construction, shall submit to the LSLI territorial office 
of  the  place  of  performance  of  the  work  functions  a  report  in  the  set  form  in  the 
Lithuanian language (Annex) about posted worker (hereinafter “Report”). 

Point 5 of the Procedure provides that the Report shall be submitted by e-mail, post, 
fax  or  using  the  system  of  electronic  services  for  employers  of  the  Republic  of 
Lithuania State Labor Inspectorate under the Ministry of Social Security and Labour 
not later than one working day prior to commencement of work by the posted worker 
in the territory of the Republic of Lithuania.  

Form  of  the  Report  contains  information  on:  employer  posting  the  worker;  posted 
worker;  legal/natural  person  accepting  the  posted  worker;  posting  (start  of  posting, 
anticipated posting period, place of posting, etc.); guarantees provided for the posted 
worker. 

Paragraphs 8.1.18 of the Regulations of the State Labor Inspectorate of the Republic of 
Lithuania  provides  that  the  State  Labour  Inspectorate  within  the  remit  of  its 
competence shall inspect if posted worker guarantees are not violated. 

50 

 
1.3.  Luxembourg  

A  law  of  14  March  2017  transposing  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’)  transposed 
Article  12  by  introducing  Articles  L. 142-2 paragraph 2  and  L. 281-1  into  the 
Luxembourg Labour Code. Article L. 143-2 of the same Code provides, in particular, 
for  administrative  penalties  for  failure  to  comply  with  the  aforementioned  two 
Articles. 

Article L. 142-2.  

(1) For the purposes of  applying this title, undertakings, including those  which have 
their headquarters outside the territory of the Grand Duchy of Luxembourg or which 
habitually conduct their work outside Luxembourg, and of which one or more workers 
perform  an  activity  in  Luxembourg,  including  workers  on  a  temporary  posting  to 
Luxembourg  in  accordance  with  Article  L.141-1  must,  from  the  start  of  work  on 
Luxemburgish  territory,  and  without  prejudice  to  the  possibility  of  an  earlier 
declaration  decided  on  by  the  posting  company,  inform  the  Labour  and  Mines 
Inspectorate  (Inspection  du  travail  et  des  mines)  of  this  by  using  the  dedicated 
electronic  platform  to  report  the  elements  essential  for  obtaining  the  certificate  of 
posting  (badge  social)  and  for  the  legal  checks  to  be  carried  out  by  the  Labour  and 
Mines Inspectorate:  

1. the identifying details of the posting employer and of its representative;  

2.  the  identity  of  the  natural  or  legal  person  clearly  and  freely  determined  by  the 
posting undertaking and present on Luxemburgish territory who will be the reference 
person  for  communication  with  the  Labour  and  Mines  Inspectorate  and  the  other 
competent authorities listed in Article L.142-4 in relation to respect for the conditions 
linked to the posting;  

3. the date of the start and the anticipated duration of the posting in accordance with 
the contract for the provision of services;  

4. the workplace(s) in Luxembourg and the expected duration of the work;  

5. the full names, dates of birth, nationalities and professions of the employees;  

6.  the  capacity  in  which  the  employees  are  recruited  by  the  undertaking  and  their 
regular profession or occupation and the activity they will pursue during their posting 
to Luxembourg. 

All  subsequent  changes,  in  particular  to  the  place  or  purpose  of  the  work,  must  be 
notified  by  means  of  the  same  procedure  to  the  Labour  and  Mines  Inspectorate, 
without  prejudice  to  the  need  for  a  new  contract  for  provision  of  services  for  a 
different purpose. 

(2) The project owner or contracting authority who concludes a contract with a service 
provider  that  posts  employees  under  the  conditions  set  out  in  Articles  L.141-1  and 

51 

 
 
L.141-2  is  required  to  check  with  the  latter  and,  as  necessary,  with  the  direct  or 
indirect subcontractor – or the co-contractor of the subcontractor – that they have, no 
later than the start of the posting, sent the declaration referred to in paragraph 1, sub-
paragraph  (1)  to  the  Labour  and  Mines  Inspectorate  and  that  they  have  met  the 
condition set out in point 2 of that same sub-paragraph in that declaration. 

Article L. 143-2.  

(1) Infringements of the provisions of Articles L.142-2, L.142-3 and L.281-1 shall be 
subject to an administrative fine of between EUR 1 000 and EUR 5 000 per seconded 
worker and of between  EUR 2 000 and EUR 10 000 for  a repeat  offence within two 
years from the date of notification of the first fine. 

The total amount of the fine shall not exceed EUR 50 000. 

In setting the amount of the fine, the Director of the Labour and Mines Inspectorate 
shall  take  into  account  the  circumstances  and  gravity  of  the  infringement  and  the 
behaviour of the party committing the infringement. 

(2)  Failure  by  the  project  owner  or  contracting  authority  to  meet  any  of  their 
verification  obligations  under  Article  L.142-2,  paragraph  2  shall  be  subject  to  an 
administrative fine provided for in paragraph 1. 

(3) The administrative fine shall be imposed by the Director of the Labour and Mines 
Inspectorate on detection of the infringement by one of the inspecting officers referred 
to  in  Article L.142-1  and  under  the  injunction  procedure  provided  for  in  Article 
L.614-13. 

The employer or the person appointed by it shall be notified of the fine by registered 
mail or by a signature placed on a copy of the decision. 

(4)  The  Land  Registration  and  Estates  Department 
(Administration  de 
l’enregistrement  et  des  domaines)  shall  be  responsible  for  the  recovery  of 
administrative  fines  communicated  to  it  by  the  Director  of  the  Labour  and  Mines 
Inspectorate in a copy of its decisions setting the amount of each fine. The claim shall 
be pursued as a registration matter. 

(5)  Cases  of  serious  infringement  of  Articles  L.142-2,  L.142-3  and  L.281-1  shall  be 
punishable by cessation of work on the order of the Director of the Labour and Mines 
Inspectorate. 

In setting the amount of the fine, the Director of the Labour and Mines Inspectorate 
shall  take  account  of  the  circumstances  and  gravity  of  the  infringement  and  the 
behaviour of the party committing it. 

Article L. 142-3.  

Any undertaking whatsoever, whether established and with its registered office abroad 
or which does not have a stable establishment in Luxembourg within the meaning of 
the law governing taxation, one or more employees of which work in Luxembourg in 
any capacity whatsoever, is required to transmit to the Labour and Mines Inspectorate, 

52 

 
 
via  the  dedicated  electronic  platform,  starting  from  the  first  day  of  the  posting  and 
without prejudice to the possibility of an earlier declaration decided on by the posting 
undertaking, the following documents required to prove the information referred to in 
Article L.142-2:  

1. the copy of the supply contract as necessary;  

2. the prior declaration certificate or the attestation replacing it issued by the Ministry 
of Small Firms and Traders, pursuant to the law of 19 June 2009 transposing Directive 
2005/36/EC  in  relation  to  a)  the  general  rules  on  the  recognition  of  educational  and 
professional qualifications b) the temporary provision of services;  

3.  the  original  or  a  certified  copy  of  form  A1;  or,  where  applicable,  a  specific 
indication of the social security bodies to which the workers are affiliated during their 
stay in Luxembourg;  

4. the VAT certificate issued by the Land Registration and Estates Department;  

5. either a copy of the employment contract or a certificate of conformity to Directive 
91/533/EEC of 14 October 1991 on an employer's obligation to inform employees of 
the conditions applicable to the contract or employment relationship, as transposed by 
the legislation of the competent State, issued by the competent control authority of the 
country  where  the  posting  undertaking  has  its  head  office  or  habitually  provides  its 
services;  

6. a certificate of conformity, issued by the competent control authority of the country 
where the posting undertaking has its head office or habitually provides its services, 
covering the employment relationship of the posted workers at the time of posting in 
relation  to  the  competent  legislation  transposing  Directive  97/81/EC  on  part-time 
working and Directive 1999/70/EC on fixed-term working;  

7. official documents confirming the professional qualifications of the employees;  

8. payslips and proof of payment covering the duration of the posting;  

9.  timestamps  indicating  the  start,  end  and  length  of  the  working  day  covering  the 
entire duration of the posting on Luxemburgish territory;  

10.  a  copy  of  the  residence  permit  or  residence  document  (autorisation  de  séjour  or 
titre de séjour) for all third-country nationals posted to Luxemburgish territory;  

11. a copy of the pre-recruitment medical certificate issued by the occupational health 
services responsible for the relevant sector. 

The documents must be translated into French or German. 

1.4.  Malta 

Employment  and  Industrial  relations  act,  Posting  of  Workers  in  Malta  Regulations, 
2016 

Administrative requirements and control measures. 

53 

 
 
 
6. (1) It shall be the duty of the service provider posting the worker to Malta to notify 
the competent authority in Malta of the intention to post a worker to Malta prior to the 
date of posting of the worker, at the latest at the commencement of the posting, which 
notification shall contain the relevant information necessary in order to allow factual 
controls  at  the  workplace.  This  notification,  effected  in  the  English  language,  shall 
include: 

(a) the identity of the service provider;  

(b) the address in the country where the worker habitually carries out his work;  

(c) the anticipated number of clearly identifiable posted workers;  

(d) the name, date of birth and nationality of the posted worker;  

(e) the persons referred to sub-regulations (6) and (7);  

(f) the anticipated duration, envisaged beginning and end date of the posting;  

(g) the nature of the services justifying the posting, including the type of work to be 
carried out; and  

(h)  the  name  and  address  of  the  undertaking  in  Malta  to  which  the  worker  is  to  be 
posted.  

(2) A copy of the notification referred to in sub-regulation (1), together with updated 
records sufficient to show that the provisions of these regulations are being complied 
with, shall be kept at the undertaking in Malta making use of the services of the posted 
worker.  

(3) It shall be the duty of the service provider posting the worker to Malta to keep, to 
make  available  and  to  retain  copies,  in  paper  or  electronic  form,  of  the  employment 
contract  or  an  equivalent  document  within  the  meaning  of  Council  Directive 
91/533/EEC,  including,  where  appropriate  or  relevant,  the  additional  information 
referred to in article 4 of that Directive, payslips, time-sheets indicating the beginning, 
end and duration of the daily working time and proof of payment of wages or copies 
of  equivalent  documents  during  the  period  of  posting  in  an  accessible  and  clearly 
identified place in the undertaking making use of the services of the posted worker.  

(4) It shall be the duty of the service provider posting the worker to Malta to deliver 
the documents referred to  in  sub-regulation  (3) of this regulation,  after the period of 
posting, at the request of the competent authority in Malta, within a reasonable period 
of time.  

(5)  It  shall  be  the  duty  of  the  service  provider  to  provide  a  translation  of  the 
documents referred to in sub-regulation (3) into the English language.  

(6) It shall be the duty of the service provider to designate a person to liaise with the 
competent authority in Malta, and to send out and receive documents and, or notices, 
where appropriate.  

(7) It shall be the duty of the service provider to designate a contact person, who may 
be  different  from  the  one  designated  in  terms  of  sub-regulation  (6),  to  act  as  a 
representative  in  Malta  through  whom  the  social  partners  may  seek  to  engage  the 

54 

 
service  provider  to  enter  into  collective  bargaining  during  the  period  in  which  the 
services are provided. It is not required that such contact person is present in Malta but 
he has to be available on a reasonable and justified request.  

(8)  The  obligations  imposed  in  terms  of  this  regulation  are  to  be  disseminated  as 
required by regulation 7(8), and shall be deemed to be fulfilled in case where they are 
complied with by electronic means. 

1.5.  Netherlands 

Act  of  1  June  2016  regulating  the  terms  of  employment  of  posted  workers  in 
connection  with  the  implementation  of  Directive  2014/67/EU  of  the  European 
Parliament and of the Council of 15 May 2014 on the enforcement of the Posting of 
Workers  Directive  and  amending  the  IMI  Regulation  on  administrative  cooperation 
through  the  Internal  Market  Information  System  (Terms  of  Employment  (Posted 
Workers in the European Union) Act) 

Article 7 

The  service  provider  shall  indicate  a  contact  person,  for  the  period  of  transnational 
provision of services, to act as contact point of the service provider and to be available 
in  the  Member  State  where  the  work  is  carried  out  for  sending  out  and  receiving 
information concerning the transnational provision of services, in the Netherlands, for 
Our Minister, in connection with the posting to the Netherlands. 

Article 8 

1.  The  service  provider  who  posts  a  worker  to  the  Netherlands  shall  be  required  to 
notify  Our  Minister  of  this,  in  writing  or  electronically,  at  a  time  before  the 
commencement of the activities, stating:  

a. his identity; 

b. the identity of the recipient of services and of the posted worker;  

c. the contact person, referred to in Article 7; 

d. the identity of the person responsible for paying the wage;  

e. the nature and anticipated duration of the activities; 

f. the address of the workplace; and 

g. the contribution to applicable social security schemes. 

2. If the service provider posts a worker to the Netherlands, the service provider shall 
provide  the  recipient  of  services  before  the  commencement  of  the  activities,  with  a 
written or electronic copy of the notification, referred to in paragraph 1, including at 
least the data concerning his identity and the identity of the posted worker, the address 
of the workplace and the nature and duration of the activities. 

3. The recipient of services shall check whether the copy of the notification, referred 
to in paragraph 2, states the data listed in paragraph 2 and, before the commencement 
of the activities, shall notify Our Minister, in writing or electronically, of inaccuracies. 

55 

 
4. Regulations may be laid down by ministerial order with regard to the format of the 
notification, the language, the notification procedure, the documents to  be submitted 
and the time of the notification, referred to in paragraph 1. 

5.  The  requirement  in  paragraph  1  concerning  the  notification  of  the  nature  and 
anticipated duration of the activities, the identity of the person responsible for paying 
the  wage  and  the  identity  of  the  person  who  carries  out  the  activities  and  the 
requirement under paragraph 2 shall apply mutatis mutandis to self-employed persons 
operating  in  professions  or  business  sectors  designated  by  general  administrative 
regulation. 

6.  By  general  administrative  regulation,  categories  of  posted  workers  and  service 
providers  shall  be  designated  to  whom  this  Article  does  not  apply  or  for  whom 
detailed  rules  for  the  notification,  to  be  determined  by  this  general  administrative 
regulation, apply. 

7. The activities of Our Minister in connection with this Article may be carried out by 
an  independent  administrative  body  to  be  designated  by  Our  Minister.  Our  Minister 
may designate a processor as referred to in Article 14 of the Personal Data Protection 
Act (Wet bescherming persoonsgegevens) for the processing of the data on the basis 
of this Article. 

Article 9 

1. During the period of posting, the service provider shall ensure that the following are 
available at the workplace, referred to in Article 8(1)(f), in writing or electronically: 

a. the employment contract with the posted worker; 

b. a statement, as referred to in Article 626 of Book 7 of the Civil Code; 

c. a statement, as referred to in Article 655 of Book 7 of the Civil Code; 

d. documents showing how many hours the posted worker has worked;  

e. supporting documents showing the contribution to social security schemes and the 
identity  of  the  service  provider,  the  recipient  of  services,  the  posted  worker  and  the 
person responsible for paying the wage; and  

f. proof of payment of the wage to the posted worker. 

2.  Self-employed  persons  for  whom  the  requirement,  referred  to  in  Article  8(5) 
applies,  shall  ensure  that,  during  the  period  in  which  they  carry  out  activities, 
substantiating  documents  are  present  at  the  workplace,  referred  to  in  Article  8(1)(f), 
showing their identity, the identity of the recipient of services and the identity of the 
person responsible for paying the wage. 

Art. 9 (1)  

1.6. 

Poland 

56 

 
 
 
Administrative  and  control  measures,  referred  to  in  article  9  paragraph  1  of  the 
Enforcement Directive (2014/67/EU) have been defined in the article 24 and 25 of the 
Act of 10 June 2016 on posting of workers in the framework of provision of services 
(Journal of Laws of 17 June 2016, item 868 with further amendments) – hereinafter 
referred to as “the Act”.  

Pursuant to article 24 paragraph 1 and 2 of the Act an employer posting a worker on 
the  territory  of  the  Republic  of  Poland  appoints  a  person  authorized  to  act  as  an 
intermediary  in  contacts  with  the  National  Labour  Inspectorate  and  to  send  and 
receive  documents  or  notices,  who  is  present  during  the  period  of  posting  on  the 
territory of the Republic of Poland.  

This  person  at  the  request  of  the  National  Labour  Inspectorate  shall  immediately 
provide the National Labour Inspectorate with the data of the person authorized by the 
employer posting the employee on the territory of the Republic of Poland to represent 
them during the inspection conducted by the National Labour Inspectorate.  

This person's data includes their name, address, telephone number and business email 
address.  Upon  reasoned  request  of  the  National  Labour  Inspectorate,  in  connection 
with the conducted inspection, this person should be available on the territory of the 
Republic of Poland.  

According to the paragraph 3 the  abovementioned article an employer  who posts an 
employee  on  the  territory  of  the  Republic  of  Poland  at  the  latest  on  the  day  of 
commencement  of  the  service  shall  submit  a  declaration  to  the  National  Labour 
Inspectorate with the following information necessary to conduct the inspection of the 
actual situation at the workplace:  

1) employer identification data including:  

a) name,  

b) place of establishment (address) and phone number and business email address, and 
in  the  case  of  an  employer  who  is  a  natural  person  -  place  of  residence  (address), 
telephone number and business email address,  

c)  tax  identification  number  (NIP)  or  identification  number  obtained  in  the  Member 
State of establishment of the employer for tax or insurance purposes;  

2) the expected number of employees posted on the territory of the Republic of Poland 
with data including their name, date of birth and nationality;  

3) anticipated date of commencement and termination of posting of employees on the 
territory of the Republic of Poland;   

4) addresses of the workplace of employees posted on the territory of the Republic of 
Poland;  

5) the nature of the services justifying the posting of workers on the territory of the 
Republic of Poland;  

6) data of the person referred to in paragraph 1, including their name, address where 
they reside, a telephone number and business email address;  

57 

 
7) place of keeping of the documents referred to in art. 25 paragraph 1.  

Under  article  25  of  the  Act,  an  employer  posting  a  worker  on  the  territory  of  the 
Republic  of  Poland  shall  be  obliged,  during  the  period  of  posting,  to  keep  the 
following documents on the territory of the Republic of Poland in paper or electronic 
form:  

1) a copy of the employment contract of the employee posted on the territory of the 
Republic of Poland or another equivalent document certifying employment conditions 
within the established employment relationship;  

2) documentation concerning working time of an employee posted on the territory of 
the  Republic  of  Poland  with  regard  to  commencement  and  termination  of  work  and 
the number of hours worked on a given day, or a copy thereof;  

3) documents determining the remuneration of an employee posted on the territory of 
the  Republic  of  Poland  together  with  the  amount  of  deductions  made  in  accordance 
with the applicable law and evidences of payment to the employee or copies thereof.  

The  employer  posting  a  worker  on  the  territory  of  the  Republic  of  Poland  shall  be 
obliged,  at  the  request  of  the  National  Labour  Inspectorate,  to  make  the  documents 
referred  to  in  this  article,  and  their  translation  into  Polish  available  not  later  than 
within 5 working days of receipt of the request.  

Within  2  years  after  the  end  of  the  work  performed  by  an  employee  posted  on  the 
territory  of  the  Republic  of  Poland,  upon  the  request  of  the  National  Labour 
Inspectorate,  the  employer  posting  the  employee  on  the  territory  of  the  Republic  of 
Poland shall provide the documents referred to in this article, no later than 15 working 
days  from  the  date  of  receipt  of  the  request.  The  request  may  also  require  the 
translation of certain documents into Polish.  

The  employer  posting  a  worker  on  the  territory  of  the  Republic  of  Poland  shall 
provide documents or copies thereof in paper or electronic form, including through a 
single contact point within the meaning of Chapter III of the Act of 6 March 2018 on 
the  Central  Registration  and  Information  on  Economic  Activity  and  the  Information 
Point for Entrepreneurs (Journal of Laws of 30 March 2018, item 647).  

Poland did not make use of the possibility provided for in the article 9 paragraph 2 of 
the Enforcement Directive 2014/67/EU, to  impose other  administrative requirements 
and control measures. 

1.7. 

Portugal 

Measures taken according to Article 9 (Article 9 of the Law n.º 29/2017 of 30 May) 
which transposed  the Directive 2014/67/EU, of the European Parliament and of 
the Council of 15 May 2014). 

a)    an obligation for a service provider established in another Member State to make 
a simple declaration to  the responsible  national  competent  authorities at  the latest  at 
the commencement of the service provision, into (one of) the official language(s) of 
the  host  Member  State,  or  into  (an)other  language(s)  accepted  by  the  host  Member 
State, containing the relevant information necessary in order to allow factual controls 
at the workplace, including:  

58 

 
a.    the identity of the service provider;  

b.    the anticipated number of clearly identifiable posted workers;  

c.    the persons referred to under points (e) and (f) of Article 9 (1);  

d.    the anticipated duration, envisaged beginning and end date of the posting;  

e.    the address(es) of the workplace;  

f.     the nature of the services justifying the posting. 

b)     an  obligation  to  keep  or  make  available  and/or  retain  copies,  in  paper  or 
electronic  form,  of  the  employment  contract  or  an  equivalent  document  within  the 
meaning  of Council Directive 91/533/EEC ( 1  ), payslips, time-sheets indicating the 
beginning, end and duration of the daily working time and proof of payment of wages 
or  copies  of  equivalent  documents  during  the  period  of  posting  in  an  accessible  and 
clearly identified place in its territory, such as the workplace or the building site, or 
for  mobile  workers  in  the  transport  sector  the  operations  base  or  the  vehicle  with 
which the service is provided; 

c)    an obligation to deliver the documents referred to under point (b), after the period 
of  posting,  at  the  request  of  the  authorities  of  the  host  Member  State,  within  a 
reasonable period of time (up to one year after the end of the posting); 

d)    an obligation to provide a translation of the documents referred to under point (b) 
into one of the official languages of the host Member State (Portuguese); 

e)    an obligation to designate a person to liaise with the competent authorities in the 
host  Member  State  in  which  the  services  are  provided  and  to  send  out  and  receive 
documents and/or notices, if need be; 

f)      an  obligation  to  designate  a  contact  person,  if  necessary,  acting  as  a 
representative  through  whom  the  relevant  social  partners  may  seek  to  engage  the 
service provider to  enter into collective bargaining within the host Member State, in 
accordance with national law and/or practice, during the period in which the services 
are provided. 

1.8.  Romania 

Romania  transposed  Directive  2014/67/EU  (Enforcement  Directive)  by  Law  no. 
16/2017  and  Governmental  Decision  no.  337/2017.  According  to  this  national 
legislative  framework,  employers  established  in  other  Member  States  that  post 
the  administrative 
workers  on  Romanian 
requirements and control measures provided by Art. 9 Paragraphs 1 points (a), (b), (c), 
(d)  and  (e)  of  the  Enforcement  Directive.  Concerning  the  obligation  on  prior 
declaration mentioned at point (a), service providers have also the obligation to submit 
a copy of this declaration to the beneficiary (Art. 7 Paragraph (4) G.D. no. 337/2017). 

territory  (service  providers)  have 

There  are  no  supplementary  administrative  measures  imposed  to  service  providers 
through  Romanian  legislation  according  to  Art.  9  Paragraph  2  of  the  Enforcement 
Directive. 

59 

 
In  order  to  establish  the employment  status  of  the  workers  and  wheatear  the  worker 
qualifies as posted worker, in the case of an inspection the beneficiaries of the services 
have also the obligation to provide: 

- commercial contract concluded with service provider, in situation provided by Art. 1 
Paragraph 3 point (a) of Directive 96/71/EC (Art. 12 G.D. no. 337/2017); 

- posting documents and a list of workers, in situation provided by Art. 1 Paragraph 3 
point (b) of Directive 96/71/EC (Art. 13 G.D. no. 337/2017); 

- hire out contract concluded with temporary work agencies, in situation provided by 
Art. 1 Paragraph 3 point (c) of Directive 96/71/EC (Art. 14 G.D. no. 337/2017). 

Regarding tackle fraud and abuse concerning posting of workers in the subcontracting 
chains,  Romanian  legal  framework  concerning  posting  of  workers  has  no  set  other 
liability  rules  than  those  provided  by  Art.  12  Paragraph  1  to  3  of  the  Enforcement 
Directive,  no  more  than  those  general  provisions  and  has  not  included  sectors  other 
than construction. 

Information  provided  to  posted  workers  and  employers  are  available  in  English  on 
https://www.inspectiamuncii.ro/transnational-posting-of-workers. 

1.9. 

Spain 

Posting notification 

Article 5 of Law 45/1999 

The business owner that post workers to Spain in the framework of the transnational 
provision  of  services  must  notify  the  posting,  prior  to  commencement  and 
irrespective  of  its  duration,  to  the  labour  authority  of  the  Autonomous  Community 
where  the  services  are  to  be  provided.  If  the  services  are  to  be  provided  in  the 
Autonomous  Cities  of  Ceuta  and  Melilla,  the  information  on  the  posting  must  be 
addressed  to  the  work  and  immigration  departments  of  the  respective  Government 
Delegations. 

Unless  the  undertaking  is  a  temporary  employment  undertaking,  there  shall  be  no 
need to notify the posting if the duration of the same is not greater than eight days. 

The notification on the posting shall contain the following details and information: 

 

Identification of the undertaking that is posting the worker. 

  The tax address of this undertaking and its tax identification number for the 

purposes of Value-added Tax. 

  The personal and professional details of the posted workers. 

  The identification of the undertaking or undertakings and, where applicable, 
of  the  work  centre  or  centres  where  the  posted  workers  shall  provide  their 
services. 

  The scheduled start date and duration of the posting. 

60 

 
  Determination of the provision of services that the posted workers are going 

to carry out in Spain with an indication of the corresponding case. 

  The identification and contact  details  of a physical  or legal  person in  Spain 
designated by the company as its representative, to liaise with the competent 
Spanish  authorities  and  to  send  and  receive  documents  or  notifications,  as 
necessary. 

  The identification and contact details of a person in Spain who may represent 
the  service  company  in  workers’  information  and  consultation  procedures 
and in negotiation procedures affecting workers who are posted to Spain. 

When  the  undertaking  that  posts  workers  to  Spain  is  a  temporary  employment 
undertaking, the notification of the posting must also include the following: 

  Accreditation  that  it  satisfies  the  legal  requirements  of  its  State  in  order  to 
temporarily  place  its  contracted  workers  at  the  disposal  of  other  user 
undertakings. 

  The statement of the temporary needs of the user undertaking to be satisfied 
with the contract, indicating the corresponding case pursuant to those set out 
in  article  6  of  Law  14/1994,  of  1  June,  regulating  temporary  employment 
undertakings. 

When  the  undertaking  that  posts  workers  to  Spain  wishes  to  be  contracted  or 
subcontracted  for  works  on  a  construction  site,  said  undertaking  must  also  be 
registered with the Register of Accredited Companies (REA) (see the section below 
on  "Additional  obligations  of  undertakings  that  post  workers  to  Spain  for  the 
performance of works on a subcontracting basis in the construction sector"). 

The  procedure  to  notify  the  posting  shall  be  that  determined  by  the  competent 
Autonomous  Community.  ((Contact  details  of  the  employment  authorities  for  the 
purposes of information about the terms and conditions of employment and posting 
notification). 

The  obligation  to  report  the  posting  is  understood  without  prejudice  to  compliance 
with whatsoever other obligations concerning notification, information or declaration 
of activities to be made to the Public Administrations by business owners by virtue 
of other provisions. 

Additional obligations of undertakings that post workers to Spain to carry out work 
under a system of subcontracting in the construction sector 

Additional  provision  one  of  Royal  Decree  1109/2007,  of  24  August,  which 
implements  Law  32/2006,  of  18  October,  regulating  subcontracting  in  the 
Construction Sector. 

•They  shall  provide  substantiation  of  observing  the  requirements  set  out  in  Article 
4.2  a)  of  Law  32/2006,  of  18  October,  by  providing  documentation  that  proves 
compliance with the obligations set out in the national rules that transpose articles 7 
"Protective  and  preventive  services"  and  12  "Training  of  workers"  of  Council 

61 

 
 
Directive  89/391/EEC,  of  12  June  1989,  on  the  introduction  of  measures  to 
encourage improvements in the health and safety of workers at work. 

•In the event of postings for longer than eight days, these must be registered with the 
Register of Accredited Companies (REA) of the labour authority in whose territory 
the services are to be provided in Spain.  

To  this  end, the  first  notification  of  the  posting  carried  out  pursuant  to  article  5  of 
Law 45/1999 (see the previous section on "Posting notification") shall be considered 
to  be  an  application  for  registration,  which  must  be  accompanied  by  a  declaration 
pursuant  to  the  form  established  in  Annex  I.A  of  Royal  Decree  1109/2007.  The 
application thus formulated shall provisionally enable the undertaking to take part in 
the subcontracting process until the date of registration or refusal. 

Once  the  registration  has  been  completed,  notifications  concerning  subsequent 
postings  must  include,  together  with  the  legally  required  details,  the  registration 
number in the Register of Accredited Companies. 

Representatives of posted workers 

Additional provision three of Law 45/1999 

Representatives  of  workers  posted  to  Spain,  who  hold  such  status  pursuant  to 
national  legislation  practices,  may  exercise  administrative  or  judicial  actions  under 
the  terms  recognised  for  workers’  representatives  in  accordance  with  Spanish 
legislation. 

Representatives  of  workers  of  user  undertakings  and  undertakings  that  receive  in 
Spain the services from the workers posted under the aegis of the provisions set out 
in  this  Law  shall  have  the  terms  of  reference  with  regard  to  these  workers  as 
acknowledged  under  Spanish  legislation,  irrespective  of  the  place  where  the 
temporary  employment  undertaking  or  the  undertaking  providing  the  services  is 
located. 

Inspection actions 

•Article 6 of Law 45/1999. 

•Article 8 of Law 45/1999. 

•Article 8 bis of Law 45/1999. 

•Article  12.1.a)4  of  Law  23/2015,  of  21  July,  on  the  Structure  of  the  Labour  and 
Social Security Inspection System. 

The  Labour  and  Social  Security  Inspectorate  (ITSS)  is  responsible  for  ensuring 
compliance with the obligations imposed on business owners that post their workers 
to  Spain.  In  order  to  apply  legal  provisions  concerning  posting  of  workers,  and  in 
order  to  ensure  compliance  therewith,  the  competent  authorities  may  carry  out  a 
comprehensive  review  of  factual  information,  such  as  the  location  at  which  the 
company performs its primary activity and the nature of the activities of the posted 
worker. 

62 

 
Business owners to which the Law on the Posting of Workers applies must appear, if 
so  requested  by  the  Labour  and  Social  Security  Inspectorate,  at  the  designated 
government  office  and  provide  any  documentation  that  has  been  demanded  as 
evidence  of  compliance  with  said  Law,  including  documentation  proving  that  the 
company was validly incorporated. 

Without prejudice to the provisions of the above section, during the posting period 
business  owners  must  have  the  following  documents  available  for  immediate 
consultation at the place of work or in digital format, among others: 

a.Employment  contracts  or the documents  referred to  in  Article 5 of Royal  Decree 
1659/1998,  of  24  July,  implementing  Article  8.5  of  the  Workers'  Statute  Law 
concerning  informing  workers  of  the  essential  elements  of  employment  contracts, 
when  the  information  referred  to  in  said  article  does  not  appear  in  the  written 
employment contract, for each worker. 

b.The payslips for each worker and the proof of payment of wages or salaries to each 
worker. 

c.Records  of  working  hours,  indicating  the  beginning,  end  and  duration  of  the 
working day. 

d.The  document  evidencing  the  authorization  to  work  held  by  citizens  of  third 
countries,  pursuant  to  the  legislation  of  the  State  in  which  the  undertaking  is 
established.  

Once  the  posting  has  been  completed,  the  business  owners  must  provide  the 
documents  referred  to  in  the  above  paragraphs  when  requested  to  do  so  by  the 
Labour and Social Security Inspectorate. 

Business  owners  must  notify  the  Labour  Authority  in  writing,  as  determined  by 
regulations,  of  any  harm  to  the  health  of  posted  workers  caused  during  or  by  the 
work performed in Spain. 

The documentation referred to in the above paragraphs must be submitted translated 
into Spanish or the co-official languages of the regions where the services are to be 
rendered. 

Further 
http://www.empleo.gob.es/itss/web/index.html 

information  about 

the  Labour  and  Social  Security 

Inspectorate: 

1.10.  Sweden 

9.1 

Sections 5(d), 10-11 and 21 of the Posting of Workers Act (1999:678) 

Sections 7-9 of the Posting of Workers Ordinance (2017:319) 

9.2 

9.3 

No legislation or other form of regulation necessary. 

No legislation or other form of regulation necessary. 

63 

 
 
9.4 

9.5 

Section 7 of the Posting of Workers Ordinance (2017:319) 

The Commission was informed about the measures referred to in paragraphs 1 and 2 
that are applied by Sweden in the correlation table sent on 10 May 2017. 

1.11.  Slovenia 

Article  9  and  12  of  the  Directive  2014/67/EU  have  been  transposed  into  national 
legislation with  the adoption of the Cross-border  Provision  of Services Act  (Official 
Gazette of the Republic of Slovenia, No. 10/17). Relevant to the transposition of the 
two  Articles  is  Chapter  III,  which  establishes  a  framework  for  the  cross-border 
provision  of  services  in  Slovenia  by  employers  and  self-employed  persons,  legally 
established in another EU Member State. 

Article 14 of the Cross-border Provision of Services Act lists the obligations of the EU 
employers, posting workers in the framework of the provision of services to Slovenia 
(EU  service  providers),  including  the  administrative  requirements  and  control 
measures.  

Paragraph 1 of the Art. 14 of the Cross-border Provision of Services Act, transposing 
the Art. 

1(1)(a) of the Directive 2014/67/EU, imposes the obligation of the EU service to, prior 
to the 

posting, declare the commencement of the service provision, which includes following 
information: 

er, 

their 

residences in the Republic of Slovenia, 

duration of the provision of services, 

between the EU service provider and the competent supervisory bodies and 

intended. 

for whom the services are 

An  EU  service  provider  can  declare  the  commencement  of  the  service  provision 
online or in writing. 

64 

 
 
 
 
 
 
According to the paragraph 3 of the Art. 14 of the Cross-border Provision of Services 
Act, transposing the Art. 1(1)(b) and (d) of the Directive 2014/67/EU, an EU service 
provider  is  required  to  ensure  that  the  following  documents  are  kept  on  the  location 
where the activity is 

carried out and can be provided for inspection the request of the supervisory body: 

 contract between the client and the EU service provider or a copy of 

the act of posting and its translation into Slovenian, 

services, 

 and their translations into Slovenian, 

-sheets and their translations into Slovenian, 

wages  paid  or  copies  of  equivalent  documents  for  all  posted  workers 

and their translations into Slovenian, 

A1 form), 

EU service provider and 

with the Small Business Act. 

 where appropriate, registration of the 

-border  temporary  activity  in  accordance 

Furthermore, according to paragraph 4 of the Art. 14 of the Cross-border Provision of 
Services Act, transposing the Art. 1(1)(c) of the Directive 2014/67/EU, an EU service 
provider  is    obliged  to  keep  and,  at  the  request  of  the  supervisory  body,  make 
available the above mentioned documents during the period of 24 months after the end 
of posting. 

1.12.  Slovakia 

Section 4 

Obligations of the host employer and the home employer 

(1) The host employer shall be obliged to notify the National  Labour Inspectorate at 
the latest on the day of posting in a documentary or electronic form regarding: 

a) 
its business name and registered office if it is a legal person and its business name 
or forename and surname (if different from the business name) and place of residence 
if it is a natural person, 

65 

 
 
 
 
 
b) 

its identification number, if assigned, and the register in which it is registered, 

c) 

the estimated number of posted employees, 

forename, surname, date of birth, place of permanent residence and nationality of 

d) 
the posted worker, 

e) 

the day of commencement and termination of posting, 

the  place  of  work  and  the  type  of  work  performed  by  the  posted  worker  in  the 

f) 
course of posting, 

the  name  of  the  service  or  services  that  the  host  employer  will  be  providing 

g) 
through a posted employee in the Slovak Republic, 

h) 
the  forename,  surname  and  address  of  the  person  in  charge  of  the  service  of 
documents which will be located within the Slovak Republic (hereinafter referred to 
as the 'contact person') during posting. 

(2)  The  host  employer  shall  be  obliged,  during  the  posting  at  the  place  of  work, 
pursuant to paragraph 1(f): 

to retain an employment contract or other document confirming the employment 

a) 
relationship with the posted employee, 

to maintain and keep records of the posted employee's working time to the extent 

b) 
specified in separate legislation,6) 

to  keep  records  of  the  wage  paid  to  the  posted  worker  for  the  work  performed 

c) 
during the posting. 

(3) At the labour inspectorate's request, the host employer shall: 

a) 

submit documents pursuant to paragraph 2. 

b)  deliver  the  documents  referred  to  in  paragraph  2  (even  after  the  termination  of 
posting), 

submit  a  translation  into  Slovak  of  the  documents  referred  to  in  paragraph  2  or 

c) 
parts thereof within a reasonable period specified by the labour inspectorate. 

(4) The home employer shall be obliged to provide information to the National Labour 
Inspectorate  or  the  labour  inspectorate  at  their  request  for  the  purposes  of  Section 
5(1)(a). 

Hosting employer will fulfil the obligation of notification: 

-  www.ip.gov.sk  –  hosting  employer  will  fill  in  the  e-mail  contact,  will  register 
him/herself and will create his/her account. After the registration he/she will be able to 
notify the hosting of workers and consequently to administrate the given data (notice 
the change at the currently posted workers or fill up new posted workers). 

66 

 
- Documentary form – it is necessary to complete the form, print it and send it by post 
to the address: National labour inspectorate, Masarykova 10, 0404 04 Košice or by e-
mail to: nip@ip.gov.sk. 

England, Wales and Scotland and Northern Ireland 

1.13.  United Kingdom 

There is no general requirement in the UK for posted workers to be registered either 
before  arrival  or  on  entry  and  nor  is  there  a  system  to  monitor  or  keep  records  of 
documents specifically in relation to postings. 

Gibraltar 

Application of regulation to detached workers. 

15A. (1) Where a detached worker is an entitled worker– 

(a) by virtue of falling within one of the paragraphs of regulation 6(4); or 

(b) because his employer is an employer who, by virtue of the application of the law 
of  the  European  Union  or  of  the  European  Economic  Area  is  entitled  to  provide 
services in Gibraltar, the employer shall notify the Director no later than five working 
days before it is proposed that the detached worker commence temporary employment 
in Gibraltar. 

(2) A notification under subregulation (1) shall he accompanied by the prescribed fee, 
and  shall  be  in  writing  and  shall  include  sufficient  details  of  the  employer  and  the 
detached worker to enable the Director to satisfy himself that the detached worker in 
respect of whom the notification is made, is employed by the employer in the State of 
establishment  of  the  employer  and  has  the  benefit  of  the  relevant  provisions  in  that 
State in respect of industrial injury insurance and medical expenses. 

(3)  Subject  to  subregulation  (3A),  where  the  Director  is  satisfied  that  the  detached 
worker  in  respect  of  whom  notification  has  been  made  is  employed  in  the  State  of 
establishment of the employer and has the benefit specified in  subregulation  (2), the 
Director shall so advise the employer in writing. 

(3A)  In  order  to  meet  the  requirement  of  subregulation  (3),  the  Director  of 
Employment shall make an overall assessment of all factual elements that are deemed 
necessary,  in  particular  those  set  out  in  subregulations  (3B)  and  (3C),  to  determine 
that the person is a genuine detached worker. 

(3B)  In  order  to  determine  whether  an  employer  genuinely  performs  substantial 
activities,  other  than  purely  internal  management  or  administrative  activities,  the 
Director  of  Employment  shall  make  an  overall  assessment  of  all  factual  elements 
characterising those activities, which may include– 

(a)  the  place  where  the  employer  has  its  registered  office  and  administration,  uses 
office  space,  pays  taxes  and  social  security  contributions  and,  where  applicable,  in 
accordance  with  national  law  has  a  professional  licence  or  is  registered  with  the 
chambers of commerce or 

professional bodies; 

67 

 
(b) the place where detached workers are recruited and from which they are sent; 

(c) the law applicable to the contracts concluded by the employer with its workers, on 
the one hand, and with its clients, on the other; 

(d) the place where the employer performs its substantial business activity and where 
it employs administrative staff; 

(e) the number of contracts performed or the size of the turnover realised in Gibraltar, 
taking into account the specific situation of, inter alia, newly established undertakings 
and SMEs. 

(3C) In order to assess whether a detached worker temporarily carries out his work in 
Gibraltar  as  opposed  to  his  ordinary  Member  State  of  employment,  all  factual 
elements characterising such work and the situation of the worker shall be examined, 
and such elements may include- 

(a) the work is carried out for a limited period of time in a Member State; 

(b) the date on which the work in Gibraltar starts; 

(c) the detached worker returns or is expected to resume working in the Member State 
from  which  he  is  sent  after  completion  of  the  work  or  the  provision  of  services  for 
which he is sent to Gibraltar; 

(d) the nature of the activities; 

(e)  travel,  board  and  lodging  or  accommodation  is  provided  or  reimbursed  by  the 
employer  who  sends  the  worker  and,  if  so,  how  this  is  provided  or  the  method  of 
reimbursement; 

(f) any previous periods during which the post was filled by the same or by another 
detached worker. (4) An employer who causes a detached worker to perform work in 
Gibraltar prior to receiving the written notification specified in subregulation (3) and 
the person to whom that employer is providing a service (except where that person is a 
private householder) shall be guilty of an offence punishable on summary conviction 
by a fine at level 3 on the standard scale. 

(5)  Where  the  detached  worker  is  an  entitled  worker  regulations  4,  5,  6  (except 
subregulation (4)) 7, 8, 9, 10, 11, 12, 13 and 15 shall not apply. (6) Regulation 14 shall 
apply subject to the variation that the reference shall be to regulation 15A in place of 
regulation 11. 

(7)  Where  an  employer  proposes  to  use  a  detached  worker  in  Gibraltar  and  that 
detached worker is not an entitled worker, the provisions of regulation 7 shall apply as 
if  references  in  that  regulation  to  a  proposal  to  engage  a  worker  were  references  to 
proposals to use a detached worker.  

(8) The provisions of these Regulations shall apply to a person to whom subregulation 
(7) applies subject to such variations as are necessary to substitute for references to a 
worker references to a detached worker. 

68 

 
ANNEX II – SUBCONTRACTING LIABILITY 

Table of Contents 

1.  ARTICLE 12 ..................................................................................................... 70 

1.1.  Austria ................................................................................................... 70 

1.2.  Belgium ................................................................................................. 72 

1.3.  Bulgaria ................................................................................................. 74 

1.4.  Croatia ................................................................................................... 74 

1.5.  Cyprus .................................................................................................... 77 

1.6.  Czech Republic ...................................................................................... 77 

1.7.  Denmark ................................................................................................ 78 

1.8.  Estonia ................................................................................................... 79 

1.1.  Finland ................................................................................................... 80 

1.2.  France .................................................................................................... 80 

1.3.  Germany ................................................................................................ 82 

1.4.  Greece .................................................................................................... 83 

1.5.  Hungary ................................................................................................. 85 

1.6. 

Ireland .................................................................................................... 86 

1.7. 

Italy ........................................................................................................ 87 

1.1.  Latvia ..................................................................................................... 88 

1.2.  Lithuania ................................................................................................ 89 

1.3.  Luxembourg........................................................................................... 89 

1.4.  Malta ...................................................................................................... 90 

1.5.  Netherlands ............................................................................................ 90 

1.6.  Poland .................................................................................................... 93 

1.7.  Portugal .................................................................................................. 94 

1.8.  Spain ...................................................................................................... 95 

1.9.  Sweden................................................................................................... 96 

1.10.  Slovenia 

 ............................................................................................. 97 

1.11.  Slovakia 

 ............................................................................................. 97 

1.12.  United Kingdom .................................................................................... 97 

Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË — Tel. +32 22991111 

 
 
 
 
 
2.  ARTICLE 12 

Article  12  of  the  Enforcement  Directive  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. 

2.1.  Austria 

The measures are related to activities mentioned in Article 12 para. 2 of the Enforcement 
Directive  (of  the  Annex  to  Directive  96/71/EC).  The  client/contractor  is  liable  for  the 
gross remuneration corresponding to the minimum rates of pay and for the supplements 
to the Construction Workers’ Holiday and Severance Pay Fund. 

The  client/contractor  is  liable  as  guarantor  and  payer  pursuant  to  Section  1357  ABGB; 
that means there is no need for the employee to remind or sue his employer. 

The following information is a nonbinding translation of the respective provisions of the 
Austrian Anti-Wage and Social Dumping Act. 

Liability provisions applicable to the construction sector  

Section 9. (1) The client shall, as guarantor and payer pursuant to Section 1357 ABGB, 
be  liable  for  the  entitlement  of  workers  posted  or  hired-out  on  a  cross-border  basis  to 
remuneration they are entitled to receive from their employer under a law, ordinance or 
collective  agreement,  under  consideration  of  the  individual  classification  criteria,  for 
construction work in Austria assigned in accordance with Section 3 Para. 6. The client, 
who is not a contractor of the assigned construction work, shall be liable only if aware of 
the non-payment of remuneration prior to commissioning the work, or if the client had to 
seriously reckon with non-payment due to obvious indications and accepted it.  

(2)  The  following  requirements  for  establishing  the  client's  liability  pursuant  to  Para.  1 
shall apply:  

1. 

the worker shall inform the Construction Workers’ Holiday and Severance 
Pay Fund (BUAK) about the claim to remuneration outstanding no later than eight weeks 
after the remuneration's due date, indicating a specific amount and remuneration payment 
period;  

70 

 
 
 
 
2. 

the  worker's  information  shall  comprise  data  about  the  employer 
concerned, the existence of an employment relationship, the place and period when work 
under the assignment was performed, as well as the type of the work activity;  

3. 

the Construction Workers’ Holiday  and Severance Pay  Fund shall notify 
the client in writing about it after having completed the investigation pursuant to Para. 3, 
indicating a specific amount; and  

4. 

the  entitlement  to  the  outstanding  remuneration  has  neither  expired  nor 

lapsed.  

The client's liability shall be established at the time of receipt of the written information 
pursuant  to  no.  3.  The  liability  shall  expire  nine  months  after  the  due  date  of  the 
respective remuneration, unless the claim  is asserted vis-à-vis  the client  in  court by the 
employee within this period. The liability shall be limited to the amount indicated in the 
information provided.  

(3) On the basis of the data provided pursuant to Para. 2 nos. 1 and 2, the Construction 
Workers’ Holiday and Severance Pay Fund shall check the existence of an employment 
relationship as well as the claim asserted by the employee. Sections 23b and 23c BUAG 
shall apply. The Construction Workers’ Holiday and Severance Pay Fund shall transmit 
the information pursuant to Para. 2 no. 3 to the client, the contractor and the employee, in 
which  case  the  transmission  to  the  contractor  shall  mean  an  out-of-court  assertion  in 
order to avoid the entitlement to the remuneration outstanding to expire or lapse. It may 
add reasonable grounds for doubting the existence of the employment relationship or the 
entitlement to the information provided to the client.  

(4) As soon as the client's liability pursuant to Para. 1 has been established, it can, for the 
duration  of  the  liability  period,  refuse  payment  of  the  compensation  it  owes  to  the 
contractor  pursuant  to  Para.  1  from  the  particular  or  any  other  contract.  The  right  to 
refuse payment is limited to the amount indicated in the information pursuant to Para. 2 
last  sentence,  plus  a  reasonable  amount  covering  any  costs  of  court  proceedings.  The 
commencement of insolvency proceedings concerning the contractor shall not affect the 
establishment  or  the  continued  existence  of  the  client's  right  to  refuse  payment.  To  the 
extent  that  the  client  pays  the  contractor's  debt,  the  client  shall  be  discharged  from  its 
debt  to  the  contractor.  If  the  client  makes  payment  as  a  result  of  an  enforceable  court 
ruling  handed  down  against  it  and  if  it  has  notified  the  contractor  of  the  litigation 
(Section  21  of  the  Code  of  Civil  Procedure  (Zivilprozessordnung,  ZPO),  Imperial  Law 
Gazette no. 113/1895) or taken the steps it can reasonably be expected to take regarding 
such notification in order to enable the contractor to object to the claim raised in a way 
that was beneficial to its interests, the payment including the amount covering the costs 
of  the  court  proceedings  against  the  contractor  shall  have  a  discharging  effect.  The 
payment  shall  not  have  a  discharging  effect  where  the  amount  indicated  in  the  court 
ruling is based on wanton conduct of the client.  The client's payment shall also  have a 
discharging effect to the extent that it is covered by an enforceable court ruling handed 
down against the contractor.  

(5)  If  the  client  has  paid  the  compensation,  it  may  claim  reimbursement  from  the 
contractor for the debt paid in the contractor’s place (Section 1358 ABGB). If the client 
makes payment as a result of an enforceable court ruling handed down against it and if it 
has  notified  the  contractor  of  the  litigation  (Section  21  ZPO)  or  taken  the  steps  it  can 
reasonably  be  expected  to  take  regarding  such  notification  in  order  to  enable  the 
contractor to object to the claim raised in a way that was beneficial to its interests, it may 

71 

 
 
 
 
claim  reimbursement  from  the  contractor  for  the  payment  made  including  the  amount 
covering the  costs of the court proceedings. There is  no claim  to  reimbursement where 
the  amount  indicated  in  the  court  ruling  is  based  on  wanton  conduct  of  the  client.  The 
client's payment shall also constitute an entitlement to reimbursement if it is covered by 
an enforceable court ruling handed down against the contractor.  

(6)  Within  the  scope  of  Paras.  1  to  5,  any  and  all  clients  shall  truthfully  provide  the 
Construction  Workers’  Holiday  and  Severance  Pay  Fund  with  information  about  the 
companies they have contracted and about subcontracting construction work no later than 
14 days  from  receiving the request  for information.  In order for the employee to  assert 
his/her  claims,  the  Construction  Workers’  Holiday  and  Severance  Pay  Fund  shall  have 
the  right  to  forward  to  the  employee  the  information  provided  and  the  data  related  to 
information that was not provided. To this end, the Construction Workers’ Holiday and 
Severance Pay Fund shall name to the employee any and all clients (name and address) it 
is aware of.  

(7)  If  a  person  who  is  required  to  provide  information  to  the  Construction  Workers’ 
Holiday and Severance Pay Fund fails to do so, that person shall, as long as the necessary 
information is not provided, with respect to the subcontracted construction work or other 
contracts, be considered the contracting company for all subcontracted companies.  

(8)  The  client's  liability  shall  extend  to  employees  of  each  further  contractor  if  placing 
the  contract  is  to  be  considered  a  legal  transaction  designed  to  evade  liability  (evasive 
transaction) and the client was aware of that or had to consider it entirely possible due to 
obvious indications and accepted it.  

(9)  If  workers  hired  out  on  a  cross-border  basis  are  employed  by  a  client  to  perform 
construction work as defined by Para. 1, Paras. 1 to 8 shall be applied to the relationship 
with the client as a user undertaking. Section 14 AÜG shall not be applied in that case.  

(10)  As  guarantor  and  payer  pursuant  to  Section  1357  ABGB,  the  client  as  defined  by 
Para. 1 shall also be liable for supplements its contractor has to pay to the Construction 
Workers’  Holiday  and  Severance  Pay  Fund  for  its  employees  within  the  scope  of  the 
employment relationship, unless they have expired or lapsed. The Construction Workers’ 
Holiday and Severance Pay Fund shall inform the client as defined by Para. 1 in writing 
of  the  commencement  of  liability  and  of  the  amount  of  supplements  to  be  paid.  The 
liability of the client as defined by Para. 1 shall be limited to the amount indicated in the 
information  provided.  Liability shall  be established at  the time of receipt of the written 
information and shall expire nine months after the supplements have been due, unless the 
Construction Workers’  Holiday  and Severance  Pay  Fund asserts the claim vis-à-vis  the 
client in court within this period. Paras. 4 to 9 shall also apply. 

2.2.  Belgium 

1.  Belgium  has  transposed  Article  12  (1)  to(  5)  of  Directive  2014/67/EU  by 
implementing  in  the  Act  of  12  April  1965  regarding  the  protection  of  wages  a  specific 
system  exclusively  concerning  the  joint  and  several  liability  of  the  direct  contractor  in 
case of building activities, hereafter mentioned as the "specific system in case of building 
activities".  Moreover,  as  such,  it  has  to  be  noted  that  this  specific  system  in  case  of 
building  activities  derogates  from  the  pre-existing  general  system  of  joint  and  several 
liability  also  provided by  the aforementioned Act  of 12 April 1965 (see  point 3 in  that 
regard). 
2. Main principles governing the specific system in case of building activities.  

72 

 
Where, in case of building activities, an employer does not (totally or partially) pay the 
remuneration owed to his/her employee, the specific system in case of building activities 
entitles  the  aforementioned  employee,  under  certain  conditions,  to  subsidiarily  obtain 
payment of such an owed remuneration from third persons, i.e. the jointly liable persons. 
2.1. Workers concerned. 
Such  a  specific  system  in  case  of  building  activities  concerns  all  workers  employed  in 
Belgium regarding these activities (including the posted workers). 
2.2. Remuneration debts concerned. 
The remuneration owed to the employee but which has not been paid, neither by his/her 
employer, neither by the one who is required to  pay it on behalf of the aforementioned 
employer. Moreover, the owed remuneration corresponds to the work performed by the 
worker for the benefit of the jointly and several person (see point 2.5.). 
2.3. Activities concerned by the specific system in case of building activities. 
The building activities within the meaning of the Belgian Act of 12 April 1965. 
2.4. Contractual relationship concerned. 
The  specific  system  in  case  of  building  activities  only  concerns  the  direct  contractual 
relationship  between  the  employer  of  the  unpaid  workers  and  his/her  direct  contractor, 
i.e.  the  person  jointly  and  severally  liable.  It  may  apply  in  case  of  existence  of 
subcontracting chains but also in the absence of such chains (see hereafter). 
2.5.  Persons  jointly  and  severally  liable  under  the  specific  system  in  case  of  building 
activities: the direct contractor of the employer (of the unpaid workers), i.e. : 
-  the  initial  client,  direct  contractor  of  the  employer  (of  the  unpaid  workers),  hereafter 
mentioned as the "initial client". 
- the direct contractor of the subcontractor — employer (of the unpaid workers) in case of 
subcontracting  chains  and  in  the  absence  of  such  chains,  hereafter  mentioned  as  the 
"contractor". 
2.6.  Exemptions  from  the  joint  and  several  liability  provided  by  the  specific  system  in 
case of building activities. 
-  The  specific  system  in  case  of  building  activities  does  not  apply  to  the  initial 
client/natural  person  on  whose  behalf  the  employer  (of  the  unpaid  workers)  performs 
building activities exclusively for private purposes. 
- Without prejudice to  the abovementioned, as the case may be, the initial client  or the 
contractor  are  not  jointly  and  severally  liable  provided  that  they  are  in  possession  of  a 
written  declaration,  signed  by  them  and  their  direct  contractor-employer/  direct 
subcontractor- employer, in which: 
+ as the case may be, the initial  client  or the contractor communicates to his/her direct 
contractor-employer the  electronic  address  of the website of the Federal  Public Service 
Employment,  Labour  and  Social  Dialogue  providing  the  information  regarding  to  the 
owed remuneration, and; 
+ the contractor-employer certifies that he/she pays and shall pay the remuneration owed 
to his/her workers. 
Nonetheless,  this  second  exemption  (based  on  the  aforementioned  declaration)  shall  no 
longer apply and therefore, as the case may be, the initial client or the contractor shall be 
jointly and severally liable for the payment of the owed remuneration corresponding to 
the work performed by the worker for their benefits during the period beginning from the 
expiration  of  a  period  of  fourteen  working  days  which  takes  itself  effect  when,  as  the 
case may be, the aforementioned initial client or contractor are aware of the non-payment 
of the remuneration by the employer. 
2.7.  More  information  about  the  specific  system  in  case  of  building  activities  can  be 
consulted via the following webpages of the : 
- in French language : http://www.emploi.belgique.be/defaultTab.aspx?id=47596; 
- in Dutch language : http://www.werk.belgie.be/defaultTab.aspx?id=47596. 

73 

 
Regarding  posting  of  workers,  such  an  information  can  also  be  consulted  from  the 
following  webpage  of  the  Federal  Public  Service  Employment,  Labour  and  Social 
Dialogue which is specifically dedicated to the remuneration to be paid in case of such a 
posting http://www.employment.belgium.be/defaultTab.aspx?id=38256. 
3.  As  such  and  as  already  aforementioned,  the  specific  system  in  case  of  building 
activities  derogates  from  the  general  system  of  joint  and  several  liability  provided  by 
Belgian  Labour  Law  which  already  applied  before  the  entry  into  force  of  Directive 
2014/67/EU. Therefore, in case of building activities, by effect of the derogating specific 
system,  this  general  system  shall  no  longer  apply  to  the  direct  contractual  relationship. 
Nonetheless,  it  is  important  to  point  out  that  such  a  general  system  remains  fully 
applicable to the non-direct subcontracting relationship. 
More information about the general system concerning the joint and several liability can 
be consulted via the following webpage : 
- in French language: http://www.emploi.belgique.be/defaultTab.aspx?id=44664 ; 
- in Dutch language : http://www.werk.belgie.be/defaultTab.aspx?id=44664. 

Regarding  posting  of  workers,  such  an  information  can  also  be  consulted  from  the 
following  webpage  of  the  Federal  Public  Service  Employment,  Labour  and  Social 
Dialogue which is specifically dedicated to the remuneration to be paid in case of such a 
posting http://www.employment.belgium.be/defaultTab.aspx?id=38256. 

2.3.  Bulgaria 

In order to comply with the obligation of Art 12 from directive 2014/67/EU, in Bulgarian 
Labour Code is settled a new provision – Art 357, para 4, where it is determined that, if 
an employee has been posted Bulgaria within the framework of service provision by an 
employer, registered under the legislation of another EU Member State, state  – party to 
EEA Agreement, or Confederation Switzerland or of third country, have suffered harms 
because  of  non-compliance  of  the  work  conditions  laid  down  in  Bulgarian  legislation, 
they  could  appeal  their  rights  in  front  of  court.  According  to  the  same  provision,  the 
contractor  in  the  subcontracting  chains  could  be  held  liable  by  the  workers.  This  is 
stipulated  in  the  following  text:  "Where  the  employer  is  subcontractor,  the  claims  for 
non-paid of the worker or employer minimum remunerations may be claimed against the 
contractor,  to  whom  the  employer  is  direct  subcontractor  or  solidarily  against  the 
employer  and  contractor.  The  responsibility  of  the  contractor  shall  be  restricted  to  the 
rights of the worker or employee, comprising from the contractual relations between the 
contractor and employer. 

2.4.  Croatia 

Subcontracting liability in the construction sector (Article 12)  

Croatia  has  implemented  an  obligation  arising  from  Article  12  (2)  and  introduced  in  a 
subcontracting  situation  in  the  construction  sector  a  liability  of  the  contractor  of  which 
the employer is a direct  subcontractor with respect to any outstanding net remuneration 
corresponding to the minimum rates of pay. Pursuant to Article 12 (5), the Croatian law 
also provides that a contractor who has undertaken due dilligence obligations shall not be 
liable. 

74 

 
 
 
 
So, in the case if a direct subcontractor fails to pay wage or a part of wage to his or her 
posted  worker  on  due  date,  a  contractor  shall  be  jointly  and  severally  liable  for  the 
obligations  of  the  subcontractor  towards  subcontractor’s  posted  worker  for  worker’s 
claims for due and unpaid minimum rate of pay. 

The liability of the contractor is limited to worker’s rights acquired under the contractual 
relationship  between  the  contractor  and  his/her  direct  subcontractor,  arising  from  the 
contract of provision of services in one or more construction activities. 

Due diligence obligations as defined in Croatian law 

The contractor shall not be liable if, he or she, has taken all appropriate actions to request 
and receive from his/her subcontractor before the beginning and/or during the period of 
the posting: 

1.  a  copy  of  the  submitted  posting  declaration  and  any  subsequent  amendments 

thereto, 

2.  a list of all posted workers employed in executing a contract between a contractor 

and a subcontractor, 

3.  for each individual posted worker: worker’s identification number, date of birth, 
job  description,  citizenship,  date  of  commencement  and  completion  of  posting, 
place  or  places  of  providing  services/building  site,  regular  working  time, 
including overtime hours, and gross monthly wage, 

4.  the  written  guarantee  of  the  subcontractor  that  he  or  she  will  pay  the  posted 
worker guaranteed wage within due date and in the amount due to him/her during 
the posting, 

5.  for the duration of the contract between the contractor and the subcontractor: 

–  at  least  once  a  month,  for  each  individual  posted  worker:  records  of  the  working 
time,  wage  records,  wage  calculation  (payroll  account),  from  which  all  the  elements, 
amounts and method of determining these amounts is evident, the currency to be used for 
the  payment,  a  proof  of  payment  within  the  time  limit  and  in  the  amount  to  which  the 
worker is entitled during the posting. 

Possibility to provide for more stringent liability rules as defined in Article 12 (4) or to 
take other appropriate enforcement  measures  instead of the liability rules reffered to in 
Article 12 (2), not used. 

Liability of a contractor for the obligations of subcontractors towards posted workers in 
the construction industry (Article 88.b, Foreigners Act) 

(1)  The  contractor  shall  be  jointly  and  severally  liable  for  the  obligations  which  a 
subcontractor has in its capacity as employer towards its posted workers, for the claims 
for  overdue  minimum  rate  of  pay,  including  increased  wage  for  overtime  to  which  a 
posted worker is entitled in line with the provision of Article 86 paragraph 5 point 3 and 
paragraph 6 of this Act. 

(2) A posted worker to whom the subcontractor in its capacity as employer has failed to 
pay on due date his  wage or part of the wage referred to  in  paragraph 1  of this Article 
shall  be  entitled  to  request  a  payment  of  such  wage  from  the  contractor  after  the 
expiration  of  a  time  period  in  which,  pursuant  to  the  Act  which  regulates  employment 

75 

 
relationships,  the  subcontractor  was  required  to  provide  the  worker  with  a  payroll 
account specifying the amount due to be paid to the worker. 

(3)  Liability  of  the  contractor  referred  to  in  paragraph  1  of  this  Article  shall  apply  to 
contractual  relationship  between  a  contractor  and  subcontractor  arising  from  an 
agreement on provision of services in one or more construction activities according to the 
relevant National Classification of Activities. 

(4) The protection referred to in Article 88 paragraph 1 of this Act shall also apply to the 
liability of the contractor referred to in paragraph 1 of this Article. 

(5)  The  contractor  shall  not  be  held  liable  under  paragraph  1  of  this  Article,  if  the 
contractor  has  taken  all  appropriate  measures  to  request  and  receive  from  its 
subcontractor,  prior  to  the  commencement  and/or  during  the  posting  period,  the 
following: 

1. a copy of subcontractor’s posting declaration and all subsequent modifications 

therein, 

2. a list of all workers engaged to provide services set out in the contract entered 

into by the contractor and subcontractor, 

3.  for  each  individual  worker  referred  to  in  item  2  of  this  paragraph:  worker’s 
the 
identification  number,  date  of  birth, 
commencement  and  completion  of  the  posting,  place  of  posting,  regular  working  time, 
including overtime hours and gross monthly wage,  

job  description,  citizenship,  date  of 

4. a written guarantee provided by the subcontractor stating that in its capacity as 
an  employer  it  shall  pay  the  posted  worker  his  wage  within  a  time  limit  and  in  the 
amount to which the worker is entitled during the period of posting, 

5. for the duration of the contract between the contractor and subcontractors, for 
each  posted  worker,  at  least  once  a  month:  working  hours  records,  payroll  records, 
payroll account clearly specifying all elements which determine the amount of wage and 
the  corresponding  total  wage  amount,  the  currency  used  for  the  payment  of  wage  and 
proof of wage payment made within a time limit and in the amount to which the worker 
is entitled during his period of posting. 

(6)  For  the  purpose  of  this  Article,  a  contractor  means  a  service  provider  which  has 
concluded  a  service  agreement  with  another  service  provider  and  there  exists  a  direct 
contractual relationship between the contractor and the subcontractor. 

(7) For the purpose of this Article a subcontractor means a service provider making the 
posting  under  a  service  agreement  concluded  with  the  contractors,  undertaking  to 
perform all works or parts thereof, i.e., provide services undertaken by the contractor. 

According to the Article 93 of the Labour  Act, the employer shall be obliged to 
hand over to the worker a payroll account, no later than 15 days after the wage is paid, 
evidencing the method  of determining these amounts.  The employer  who fails to  make 
the  payment  of  wage  within  due  date,  or  who  fails  to  pay  it  the  full  amount,  shall  be 
obliged to provide the worker with a payroll account for the amounts he was required to 
pay, by the end of month in which the payment of wage, was due. 

76 

 
 
 
2.5.  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. 

Fraud and abuse 
Activities mentioned in  the Annex to  Directive 96/71/EC  (Annex of the Cyprus 

Article 12 
Section 19 (1) and (2) of the above Cyprus Law have been harmonized with Article 12 
paragraph 1-3 of the Directive.  Specifically according to Section 19 (1) of the relevant 
Law in subcontracting chains when the direct subcontractor is the employer of a posted 
worker, the contractor and the direct subcontractor are jointly and severally liable to the 
posted  worker  with  respect  to  any  ………(the  same  wording  of  article  12)  if  they 
provided by Article 3 of directive 96/71/EC , section 7 (Terms of employment of posted 
workers) of the Cyprus  relevant Law in cases of : 
(a) 
(b) 
relevant Law) 
Provided  that  the  liability  of  the  contractor  is  suspended  if  it  appears  that  the 
remuneration  rights  according  to  paragraph  1  of  the  section  19  can  be  paid  by  direct 
subcontractor. 
According  to  Section  19(2)  of  the  Cyprus  Law  the  liability  which  is  mentioned  above 
shall be limited to workers rights acquired under the contractual relationship between the 
contractor and direct subcontractor. (article 12(3) of the directive). 
Finally  paragraph  5  of  article  12  of  the  Directive  is  transposed  into  the  Cyprus  law  in 
exactly the same way. 

2.6.  Czech Republic 

Article  12  has  been  transposed  by  the  Section  319  paragraph  3  of  the  Labour  Code 
(262/2006  Coll.).  According  to  this  provision,  the  person  to  which  an  employee  is 
posted (by an employer established in EU Member State to perform task arising from the 
contract of transnational provision of service) is liable for payment of the minimum or 
guaranteed wage, provided that 

the  minimum  remuneration  has  not  been  paid  by  the  employer  establish  in  the  EU  MS 
which posted the employee to Czechia; 

this employer has been fined for the offence listed in the Section 13 paragraph 1 point b)1 
or Section 26 paragraph 1 point b)2  of the Labour Inspection Act (251/2005 Coll.); 

the person to which the employee has been posted was or must have been aware of the 
fact that the remuneration had not been paid.  

1  „(1)  A  natural  person  shall  be  considered  guilty  of  a  breach  of  the  legislation  on  the remuneration  of 
employees if he… ( b) fails to provide to an employee a wage or pay at least as high as the minimum 
wage or the minimum wage tariff or the pay fixed for the job.” 

2  (1)  A  legal  person  shall  be  considered  guilty  of  an  administrative  offence  with  respect  to  the 
remuneration of employees if it… (b) fails to provide to an employee a wage or pay at least as high as 
the minimum wage or the minimum wage tariff or the pay fixed for the job.“ 

77 

 
 
 
                                                 
If the actual duration of posting cannot be substantiated by evidence, it is assumed that 
the worker has been posted to and worked in Czechia for 3 months. 

This  liability  is  not  restricted  to  the  activities  referred  to  in  the  Annex  of  the  Directive 
96/71/EC. 

C.  The  obligation  on  the  part  of  Member  States  according  to  Article  5  to  make 
information  generally  available  on  a  national webpage  in  relevant  languages  has  been 
transposed  by  Section  4  paragraph  2  point  i)  of  the  Labour  Inspection  Act.  The 
information  is  available  here:  http://www.suip.cz/vysilani-pracovniku/  in  English, 
French, German, Bulgarian, Romanian and Ukrainian.  

Please find enclosed the up-to-date text of the relevant transposition statutes cited above 
(in Czech): 

Act No. 435/2004 Coll., Employment Act 

Act. No 262/2006 Coll., Labour Code 

Act. No 251/2005 Coll., on Labour Inspection 

2.7.  Denmark 

During  the  preparations  of  the  transposition  of  the  Enforcement  Diretive,  the  most 
representative  social  partners  in  the  private  sector  in  Denmark  (The  Confederation  of 
Danish  Employers  (DA)  and  The  Danish  Confederation  of  Trade  Unions  (LO)), 
presented a joint proposal to the Government on how Article 12 in their view should be 
implemented in a Danish context.  

This  proposal  resulted  in  the  Act  on  The  Labour  Market  Fund  for  Posted  Workers3 
adopted by the Danish Parliament on 3 June 2016 and The Danish Labour Market Fund 
for Posted Workers (AFU) was established on 18 June 2016.  

By establishing the fund, Denmark has made use of Article 12, paragraph 6, according 
to  which,  Member  States  may  take  other  appropriate  enforcement  measures,  in 
accordance  with  Union  and  national  law  and/or  practice,  which  enable,  in  a  direct 
subcontracting relationship, effective and proportionate sanctions against the contractor, 
to tackle fraud and abuse in situations when workers have difficulties in obtaining their 
rights.  

Information on the Danish Labour Market Fund for Posted Workers  

If posted workers in Denmark covered by a Danish collective agreement have problems 
receiving their wage from the employer the worker can get the missing wage paid from 
the Danish Labour Market Fund for Posted Workers.  

Posted workers can receive their wages from the fund if:  

o They are posted from an EU or EEA country  

3  Se  The  Act  on  The  Labour  Market  Fund  for  Posted  Workers  (https://bm.dk/media/7036/act-on-the-
labour-market-fund-for-posted-workers.pdf)  and  Executive  Order  on  The  Labour  Market  Fund  for 
Posted  Workers 
(https://bm.dk/media/7026/executive-order-on-the-labour-market-fund-for-posted-
workers.pdf) 

78 

 
                                                 
o They are covered by a Danish collective agreement  

o  They  have  unsuccessfully  attempted  to  receive  their  wages  –  on  the  basis  of  an 
industrial dispute ruling – from their employer  

If the fund has paid wage to posted workers as mentioned above, the employer as well 
as the Danish assignor of the employer are imposed an extraordinary contribution to the 
fund. The purpose is to encourage assignors and employers to pay the correct wage to 
posted workers in the first place. The fund will seek to recover the wage the fund paid 
to the workers from their employer in his home country.  

The trade union that pursued the labour industrial dispute case can represent the worker.  

The  fund  is  financed  by  contributions  from  all  employers  (Danish  as  well  as  foreign 
employers) providing services in Denmark. 

Information on the fund is made available on the website established in accordance with 
Article 
Enforcement  Directive:  www.workplacedenmark.dk 
(https://workplacedenmark.dk/en/working-conditions/danish-labour-market-fund). 

the 

of 

5 

The  Danish  Government,  DA  and  LO  firmly  expect,  at  that  the  fund  will  effectively 
protect posted worker’s rights, among other things because the Danish contractor has an 
interest  in  securing  that  service  providers  respects  their  obligations  according  to 
collective agreements including paying the agreed salary.  

2.8.  Estonia 

Article  52  of  Working  Conditions  of  Employees  Posted  to  Estonia  Act  stipulates 
liability of person who ordered service from employer of posted employee. 

If  an  employee  posted  to  Estonia  performs  work  in  construction  (renovation, 
including  excavation  work, 
maintenance,  alteration  or  demolition  of  buildings, 
earthmoving work, actual construction work, or the assembly and demolition, connection 
and installation, modification, renovation, repair, disassembly, demolition, maintenance, 
painting, cleaning or repair of prefabricated components) and the employer does not pay 
the employee wages, the wages shall be paid by the person who ordered the service from 
the employer of the posted employee. 

This  obligation  shall  be  fulfilled  by  the  person  who  ordered  the  service  from  the 
employer  of  the  posted  employee  if  it  is  not  possible  to  collect  the  wages  from  the 
employer within six months after the enforcement of the decision.  

The claim is limited to the minimum monthly wage. If in everyday economic activities 
the person who ordered a service from the employer of a posted employee has exercised 
due diligence in their relationship with the employer of the posted employee, the person 
does not have the obligation before the employee. 

Single  official  national  website  can  be  found  here  http://ti.ee/en/organisation-
contacts/the-labour-inspectorate/posted-workers/. 

79 

 
 
 
Working 
Posted 
https://www.riigiteataja.ee/en/eli/513072017009/consolide.  

Employees 

Conditions 

of 

to 

Estonia 

Act 

Language Act https://www.riigiteataja.ee/en/eli/512012016001/consolide. 

2.9. 

Finland 

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. 

Section 15 

Duties of the builder and the general contractor in building work 

(1) If a posted worker has not been paid the minimum rate of pay referred to in section 5, 
he or she may notify the construction site builder or the general contractor of the matter. 
After  receiving  the  notification,  the  builder  or  the  general  contractor  shall  immediately 
request  the  posting  undertaking  to  provide  a  report  on  the  wages  paid  to  the  posted 
worker and whether these comply with section 5. 

(2)  The  builder  or  the  general  contractor  shall  immediately  send  the  request  for 
information  and  the  report  submitted  by  the  posting  undertaking  to  the  worker.  At  the 
request  of  the  worker,  the  information  request  and  the  report  shall  immediately  be 
submitted  to  the  occupational  safety  and  health  authority.  The  builder  or  the  general 
contractor shall keep the information request and report for two years following the end 
of the work. 

2.10.  France  

Article 12 of the implementing Directive lays down an obligation for each Member State 
to introduce measures to guarantee that, in subcontracting chains, contractors employed 
by  a  direct  subcontractor  may,  in  addition  to  or  in  place  of  the  employer,  be  held 
responsible by the posted worker for respect for the rights of such workers, specifically 
when the net remuneration received by the worker is lower than specified in the statutory 
and contractual provisions of the host Member State.  

This provision is one of the key elements in the system of duty of care of the contracting 
authority  and  its  increased  responsibility  when  the  latter  concludes  a  contract  with  a 
service provider who is not aware of the obligations in terms of declarations or the rights 
guaranteed to posted workers in France.  

80 

 
 
Concerning  joint  and  several  liability  in  relation  to  non-payment  of  the  minimum 
wage:  

Pursuant  to  Article  L.1262-4-3  of  Law  No  2015-990  on  growth,  activity  and  equal 
economic opportunities, the contracting authority may be held liable in the event of ‘non-
payment  of  part  or  all  of  the  statutory  or  contractual  minimum  wage  due  to  the  posted 
worker’.  

The aim sought  by the  French authorities here  was to  reassure posted  workers that  full 
payment  of  the  wages  due  to  them  could  be  guaranteed  by  the  project  owner  or 
contracting  authority  that  concluded  the  service  contract  with  the  undertaking  that  had 
failed  to  fulfil  its  obligations.    Here,  the  contracting  authority  or  the  project  owner  are 
under an obligation to obtain results: if after being contacted in writing the undertaking 
that  has  failed  to  fulfil  its  obligations  has  not  rectified  the  situation,  the  contracting 
authority or project owner will be held jointly and severally liable, with the employer, for 
the payment of the remuneration due. 

The  concept  of  remuneration  covers  the  statutory  minimum  wage  or,  if  this  is  more 
beneficial  to  the  worker,  the  minimum  wage  as  established  by  an  extended  sectoral 
collective  agreement  that  is  due  to  the  posted  worker  and  any  related  expenses  and 
charges enshrined in law or established by collective agreement.  

Concerning the organisation of checks: 

Article  L. 1262-4-3 of the  Labour Code states that  ‘If  the project  owner or contracting 
authority is informed in writing by one of the inspecting officers referred to in Article L. 
8271-1-2  of  the  partial  or  total  non-payment  of  the  statutory  or  contractual  minimum 
wage  to  a  worker  who  has  been  posted  within  the  meaning  of  Article  L.  1261-3,  by 
his/her  co-contractor,  a  direct  or  indirect  subcontractor  or  a  co-contractor  of  a 
subcontractor, he or she must immediately call upon that subcontractor or co-contractor 
and the contracting authority immediately responsible for the latter to put a stop to this 
situation without delay. '.  

The  order  must  first  come  from  the  officers  empowered  to  put  a  stop  to  the  fraudulent 
situation. The inspection powers of the inspecting officers referred to in Article L. 8271-
1-2  of  the  Labour  Code  allow  the  latter  to  receive  any  relevant  information  from  the 
posted workers affected by partial or total non-payment of the minimum wage due. The 
possibility for  any employee to  inform  an inspecting officer of the  Labour  Inspectorate 
about his or her individual situation with a view to exercising his or her rights is stated on 
the  website  provided  for  in  Article  5  of  the  implementing  Directive  (https://travail-
emploi.gouv.fr/droit-du-travail/detachement-des-salaries/).  This  provision  primarily 
makes it possible to guarantee protection for posted workers so that they are not required 
to deal directly with the employer, the contracting authority and, potentially, the project 
owner.  

Moreover, it should be noted that employees can contact the employment tribunal for a 
court  decision  directly  enforceable  against  their  employer.  Lastly,  since  the  Law  of  10 
July 2014, a representative trade union organisation can take legal action to enforce the 
rights of a posted worker, even without a formal mandate from the latter, provided he or 
she  does  not  object  (Article  L.  1265-1).  During  these  court  proceedings  the  employee 
remains entitled to take action him or herself to assert his/her own rights at any time.  

81 

 
The  intermediary  role  played  by  trade  union  organisations  and  qualified  inspecting 
officers  provides  guarantees  to  employers  and  employees  as  regards  the  follow-up  to 
complaints  or  alerts  raised  by  employees  or  third  parties  concerning  the  working  and 
employment conditions of posted or directly employed workers. 

Concerning the legal provisions:  

Article L. 1262-4-3:  

https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT0000060720
50&idArticle=LEGIARTI000030996800&dateTexte=&categorieLien=cid 

2.11.  Germany 

In accordance with Article 12 (1) of the Enforcement Directive, Member States may take 
measures  in  order  to  ensure  that  in  subcontracting  chains  the  contractor  of  which  the 
employer is a direct subcontractor can, in addition to or in place of the employer, be held 
liable  by  the  posted  worker  with  respect  to  any  outstanding  net  remuneration  and/or 
contributions due to the common funds or institutions of the social partners. Pursuant to 
Article  12  (2)  of  the  Enforcement  Directive  the  introduction  of  such  an  obligation  is 
mandatory for the construction sector. In accordance with Article 12 (4) Member States 
may provide for more stringent liability rules on a non-discriminatory and proportionate 
basis with regard to the scope and range of subcontracting liability. Member States may 
also provide for such liability in sectors other than the construction sector.  

Germany has implemented Article 12 of the Enforcement Directive through provisions in 
the Posted Workers Act and the Minimum Wage Act.  

Back  in  1999  Germany  already  included  a  provision  in  its  Posted  Workers  Act  which 
implements  the  civil  contractor  liability  laid  down  in  Article  12  of  the  Enforcement 
Directive. The current version of section 14 of the Posted Workers Act stipulates that a 
company  commissioning  work  or  services  to  another  company  is  liable  for  certain 
obligations of the subcontractor or those of a temporary work agency contracted by the 
subcontractor, namely for their obligations to pay workers the minimum level of pay and 
for  contributions  to  a  joint  institution  of  the  social  partners.  Liability  for  the  minimum 
level  of  pay  refers  to  net  remuneration,  which  is  defined  in  the  corresponding  legal 
provision.  Liability  extends  to  the  entire  subcontracting  chain.  It  applies  to  the 
construction sector and to all other sectors where a collective agreement on a minimum 
level of remuneration or a joint institution has been extended to non-contracting partners 
pursuant  to  the  Posted  Workers  Act.  Section  14  of  the  Posted  Workers  Act  does  not 
provide  for  exculpation  (due  diligence  rule).  Regarding  the  right  of  workers  to  the 
general  statutory  minimum  wage,  section  13  of  the  Minimum  Wage  Act  contains  a 
reference  to  the  provisions  of  section  14  of  the  Posted  Workers  Act  ensuring  that 
subcontracting liability extends to this area, too.  

Germany fully complies with the obligation to introduce general subcontracting liability 
in  the  construction  sector.  Subcontracting  liability  applies  where  a  specific,  overriding, 
higher  universally  applicable  collective  agreement  on  a  minimum  wage  in  the 
construction sector exists pursuant to the Posted Workers Act as well as to cases where 
the  general  minimum  wage  is  applied  to  the  construction  sector.  In  addition,  those 
contracting  work  or  services  in  significant  quantities  by  commissioning  this  work  or 

82 

 
 
these  services  as  entrepreneurs  to  another  entrepreneur  of  whom  they  know  or 
negligently do not know that he does not pay the relevant remuneration or contributions 
to  the joint  institution or whouses or permits a  subcontractor to  execute the order, who 
does  not  pay  the  relevant  remuneration  or  the  contributions  to  the  joint  institution, 
commit an administrative offence under section 23 (2) (2) of the Posted Workers Act and 
section  21  (2)  (2)  of  the  Minimum  Wage  Act.  For  the  civil  liability  and  the  act  of 
committing an administrative offence it is irrelevant whether the employer is domiciled 
in Germany or abroad. 

2.12.  Greece 

Article 9 on liability in subcontracting provides that a contractor which has entered into a 
subcontracting  agreement  with  an  employer/service  provider  (subcontractor) 
in 
accordance with Article 2(2) of Presidential Decree 219/2000 shall be liable vis-a-vis the 
posted  worker  jointly  and  severally  with  the  subcontractor  for  any  failure  to  pay  the 
remuneration or contributions provided for in Article 4 of Presidential Decree 219/2000 
to  social  partners’ joint  funds or institutions,  unless it has  exercised due  diligence with 
respect to fulfilling its obligations. 

The  above  liability  also  applies  to  all  intermediate  subcontractors  (limited  to  workers’ 
rights  arising  from  the  contractual  relationship  between  the  contractor  and  the 
subcontractor). 

Relevant  provisions  of  national  law  within  the  remit  of  the  Ministry  of  Labour,  Social 
Security and Social Solidarity: 

Article 68 of Law 3863/2010, as in force, requires the contracting authority, if it 
I. 
is the State, a legal person governed by public law, a local authority or an entity or body 
in  the  public  sector,  to  exclude  from  a  contract  award  undertakings  providing  cleaning 
and/or security services which, over a period of two (2) years before the closing date for 
the submission of tenders, have incurred three (3) fines for specific categories of offences 
under  labour  law  resulting  from  a  prescribed  number  of  inspections  or  notices  of 
fines.The  contracting  authority  may  exclude  undertakings  from  a  contract  award  in  the 
following two cases: (a) if they have been formally excluded under a relevant provision 
of this Decree during the last three (3) years before the closing date for the submission of 
tenders,  (b)  if  they  have  incurred  the  penalty  of  temporary  closure  of  a  particular 
production process or with respect to one or more departments or the entire undertaking 
or  holding  pursuant  to  the  relevant  provisions  of  Law  3996/2011  in  the  three  (3)  years 
before the closing date for the submission of tenders (Article 68(2)(c) of Law 3863/2010, 
as  added  by  Article  22(2)  of  Law  4144/2013  and  amended  by  Article  39(B)  of  Law 
4488/2017).  

In  this  context,  a  contractor  must  immediately  inform  the  recipient  of  the  services  in 
writing if it delegates the execution of the project or of a part thereof to a subcontractor. 
In such cases the contractor and subcontractor are jointly and severally liable towards the 
workers  with  respect  to  the  payment  of  any  kind  of  remuneration  and  insurance 
contributions (Article 68(4), as renumbered, of Law 3863/2010). 

The  contract  will  be  terminated  by  the  contracting  authority  if  the  departments  or 
committees  monitoring  the  satisfactory  performance  of  the  service  recipient’s  project 
establish  any  breach  of  the  requirements  of  this  article  while  the  project  is  being 

83 

 
 
implemented. If such breaches are established at the time of handing over the project, the 
rights deriving from the contract cannot be claimed but the service recipient is required to 
pay  the  workers’  remuneration  and  social  security  contributions  (Article  68(5),  as 
renumbered, of Law 3863/2010 as replaced by Article 22(4) of Law 4144/2013). 

The  Labour  Inspectorate  (SEPE)  and  IKA-ETAM  inform  the  contracting  authority  in 
writing  if,  in  the  context  of  inspections,  they  establish  offences  relating  to  undeclared 
work,  illegal  employment  of  aliens  or  infringements  of  labour  and  social  security 
legislation. They also inform the contracting authority in writing of the notices of fines 
issued in relation to those offences. If a notice of a fine is issued to a contractor for labour 
law  offences  defined  by  the  relevant  provisions  as  ‘severe’  or  ‘very  severe’  for  the 
second time during the validity of a contract, the contracting authority must terminate the 
contract  and  the  contractor  will  be  formally  excluded  from  submitting  tenders  (Article 
68(7),  as  renumbered,  of  Law  3863/2010,  as  amended  by  Article  24(11)  of  Law 
3996/2011  (Government  Gazette,  Series  I,  No  170)  and  as  subsequently  replaced  by 
Article 22(5) of Law 4144/2013). 

Paragraphs (1)-(5) and (8)-(11) of Article 9 of Law 4554/2018 on insurance and 
II. 
pension  arrangements, 
tackling  undeclared  work,  better  protection  of  workers, 
guardianship  of  unaccompanied  minors  and  other  provisions  (Government  Gazette, 
Series  I,  No  130  of  18  July  2018),  which  relate  to  the  liability  of  contracting  entities, 
contractors  and  subcontractors  vis-a-vis  workers,  provide  that:  ‘1.  Any  natural  or  legal 
person  who,  in  the  course  of  their  business  activities,  entrusts  the  performance  of  a 
project  or  a  part  thereof  (the  contracting  entity)  to  another  natural  or  legal  person  (the 
contractor), shall  be liable jointly and severally  with  the contractor vis-a-vis  the latter's 
workers  with  regard  to  the  payment  of  remuneration,  insurance  contributions  and  any 
severance payments due.  

The  above  liability  shall  be  limited  to  workers’  rights  derived  from  the  contractual 
relationship between the contracting entity and the contractor for the specific project or 
part thereof. 

If the contractor delegates the execution of the project or part thereof to a subcontractor, 
the joint and several liability shall concern the contracting entity, the contractor and the 
subcontractor, subject to the reservations set out in the previous paragraph. 

2.  Any  contractor  who  delegates  the  execution  of  a  project  or  part  thereof  to  a 
subcontractor  who  employs  staff  to  carry  out  the  project,  must  immediately  inform  the 
contracting entity in writing. 

3. The contract delegating the project or part thereof shall include a specific clause on the 
contractor’s  obligation  to  comply  with  labour  and  insurance  legislation  and  the 
legislation on the health and safety of workers and prevention of occupational hazards. 

This  specific  condition  shall  also  be  included  in  the  contract  drawn  up  between  the 
contractor and subcontractor. 

4.  Each  month  the  contractor  shall  send  the  contracting  entity  proof  of  payment  of  the 
remuneration and any severance payments due and confirmation that the social security 
contributions for its own workers as well as for the workers of any subcontractors have 
been paid. 

The subcontractor shall have the same obligation towards the contractor. 

84 

 
5. The contracting entity shall have a right of recourse under the relevant provisions, in 
particular  if  it  has  exercised  due  diligence  with  respect  to  the  contractor  and  any 
subcontractor  fulfilling  their  obligations  towards  their  workers.  Due  diligence  shall,  in 
particular, be deemed to have been exercised where the contracting entity: 

(a)  requires  the  contractor,  in  accordance  with  paragraph  4,  to  send  monthly  proof  that 
remuneration  and  any  severance  payments  due  have  been  paid,  as  well  as  monthly 
confirmation  that  insurance  contributions  have  been  paid  for  the  contractor's  own 
workers and for those of any subcontractor; 

(b) issues an extrajudicial statement to the contractor and any subcontractor as soon as it 
has been established that they have failed to fulfil their obligations towards their workers 
or to meet the requirement set out in point (a), inviting them to comply within fifteen (15) 
days; and 

(c) terminates the contract with the contractor without delay if no action is taken within 
the deadline of fifteen (15) days of notification of the extrajudicial statement referred to 
in point (b) was issued. 

The contractor shall have the same right of recourse, on the same conditions, vis-a-vis the 
subcontractor. 

8.  The  joint  and  several  liability  set  out  in  paragraph  1  shall  apply  for  three  (3)  years 
from the expiry of the contract between the contracting entity and the contractor. 

9. Any  agreement between the parties  which excludes or restricts the  rights  of workers 
under this Article shall be null and void. 

10. More specific provisions of the legislation in force, insofar as they are not contrary to 
the provisions of this Law, shall continue to apply. 

11.  This  Article  shall  not  apply  to  public  contracts  pursuant  to  Law  4412/2016 
(Government Gazette, Series I, No 147) .’ 

2.13.  Hungary 

Subcontracting liability (Article 12 of the Enforcement Directive) 

Section  297,  Subsection  2  of  Act  I  of  2012  on  the  Labour  Code  (hereinafter:  the 
Labour  Code)  regulates  the  subcontracting  liability  in  case  of  posting  of  workers  to 
Hungary.  

If the beneficiary knew or should have been aware given reasonable care that the foreign 
employer failed to comply with the obligation of payment of wages and contributions in 
connection  with  the  employee’s  employment,  the  beneficiary  shall  be  jointly  and 
severally  liable  with  the  foreign  employer  for  the  payment  of  wages  and  other  payroll 
costs otherwise payable by the foreign employer. 

Section 297 

85 

 
 
 
 
 
(1) Prior to the conclusion of a services contract the beneficiary shall inform the foreign 
employer  in  writing  concerning  the  working  conditions  applicable  pursuant  to  Section 
295.  In  the  event  of  failure  to  provide  the  information  described  above  the  beneficiary 
shall be subject to full financial liability for the employee’s claims under Section 295. 

(2)  If  the  beneficiary  knew  or  should  have  been  aware  given  reasonable  care  that  the 
foreign  employer  failed  to  comply  with  the  obligation  of  payment  of  wages  and 
contributions  in  connection  with  the  employee’s  employment,  the  beneficiary  shall  be 
jointly and severally liable with the foreign employer for the payment of wages and other 
payroll costs otherwise payable by the foreign employer. 

2.14.  Ireland 

Subcontracting liability 
7. (1) This Regulation applies in respect of a contracting chain operating in one or more 
of the activities mentioned in Schedule 2. 
(2)  Subject  to  Regulation  8,  where  the  employer  of  a  posted  worker  is  a  direct 
subcontractor  of  a  contractor  and  the  posted  worker  has  not  received  net  remuneration 
due to him or her for work under the contractual relationship between the contractor and 
the  posted  worker’s  employer,  the  posted  worker’s  employer  and  that  contractor  are 
jointly and severally liable for the amount of net remuneration outstanding. 
Due diligence 
8. A contractor shall not be liable for any outstanding net remuneration due to a worker 
by  virtue  of  Regulation  7  where  the  contractor  shows  that  he  or  she  has  taken  all 
reasonable steps to obtain from the employer of the relevant posted worker— 
(a)  a  copy  of  the  acknowledgement  of  the  employer’s  declaration  to  the  competent 
authority issued under Regulation 6, 
(b) a list of all persons employed by him or her to carry out work under the contractual 
relationship between the contractor and the employer, and in respect of each person, his 
or her personal public service number (PPSN), date of birth, job description, nationality, 
start date and end date of posting, gross weekly wage and normal number of hours to be 
worked per week, 
(c) a written assurance that he or she will pay the worker’s net remuneration, 
and 
(d) once per month during the period of the contract, wage records, time sheets and proof 
of payment (EFT details) in respect of the worker for each pay period. 
Presentation of complaint under Act of 2015 
9. (1) A posted worker referred to in Regulation 7 may present a complaint, naming both 
his  or  her  employer  and  a  contractor  as  co-respondents,  under  section  41  of  the  Act  of 
2015 to the Director General (within the meaning of that Act) that he or she has not been 
paid  net  remuneration in  accordance with  section 20(2) of the Protection of Employees 
(Part-Time Work) Act 2001 (No. 
45 of 2001) and— 
(a) section 14, 15 or 16 of the Act of 2000,  
(b) an employment  regulation order made under  section 42C  (inserted by section 12 of 
the Industrial Relations (Amendment) Act 2012) of the Act of 1946, 
(c) a registered employment agreement (within the meaning of Chapter 2 of Part 2 of the 
Industrial Relations (Amendment) Act 2015), or 
(d)  a  sectoral  employment  order  (within  the  meaning  of  Chapter  3  of  Part  2  of  the 
Industrial Relations (Amendment) Act 2015). 

86 

 
 
 
(2)  Where  a  complaint  is  presented  under  paragraph  (1)  the  Director  General  shall, 
subject  to  section  39  of  the  Act  of  2015,  refer  the  complaint  for  adjudication  by  an 
adjudication officer (within the meaning of that Act). 
(3) References to employee and employer in— 
(a) Part 4 (other than section 41(1) and (2)) of the Act of 2015, 
(b) section 26(1) of the Act of 2000, 
(c) section 23(2) of the Industrial Relations (Amendment) Act 2015, and 
(d) section 45A of the Act of 1946, 
shall, in so far as they relate to a complaint by a posted worker against a contractor under 
this  Regulation,  be  construed  as  references  to  the  posted  worker  and  contractor, 
respectively. 
(4) Each of the provisions specified in subparagraphs (b), (c) and (d) of paragraph  
(3) are relevant redress provisions for the purposes of section 41(5) of the Act of 2015 in 
relation  to  a  complaint  against  a  contractor  under  this  Regulation  presented  under  that 
section. 

2.15.  Italy 

Joint and Several Liability 

The  provision  set  forth  in  Article  4,  paragraphs  4  and  5,  recalls  internal  legislation  in 
force  regarding joint  and  several  liability  in  contracting,  labour  outsourcing  and 
transport that guarantees the rights of employed workers covering matters pertaining to 
remuneration and contributions, and in so doing makes the law applicable also to service 
providers that post workers to Italy (cf. note ML No 33/2010).  

Pursuant to the afore-mentioned law, in the case of transnational posting by a contractor 
or  subcontractor,  the  regulations  provided  for  in  Article  29,  paragraph  2  of  Legislative 
decree No 276 of 2003 shall apply, according to which, in the case of works or services 
contracts, the client undertaking or employer is held jointly liable with the contractor and 
with  any  subcontractors  with  respect  to  any  outstanding  remuneration  (including  the 
amounts  for  severance  pay-TFR)  and/or  contributions  due  as  well  as  any  insurances 
accrued during the contracting period. 

In  the  case  of  subcontracting  chains  and  for  all  industrial  sectors,  posted  workers  can 
hold liable the client undertaking and the contractor as well as any subcontractors for the 
respect  of  the  posted  workers’  rights  (referred  to  remuneration  and  social  security 
contributions) within and no later than two years from the termination of the contract. 

Essentially  the  same  joint  and  several  liability  is  provided  for  in  the  case  of  temporary 
employment  undertakings  in  Article  35,  paragraph  2  of  Legislative  decree  No  81/2015 
and,  except  for  some  specific  characteristics,  also  in  the  case  of  freight  transport  as 
referred to in Article 83, paragraphs 4bis to 4 sexies of Legislative decree No 112/2008 
(converted from Law No 133/2008). 

With  particular  regard  to  road  haulage  operations  for  hire  or  reward,  the  legislation 
provides specific due diligence obligations on the basis of which the ‘user’ company or 
the carrier, in the case of subcontracting, shall not be held liable if he/she undertakes to 
verify,  before  stipulating  the  contact,  the  regularity  of  the  payments  of  salaries,  social 
security contributions and insurances made by the service provider. For this purpose they 
must obtain, upon conclusion of the contract,  a  certified document issued by the social 
security  institution  of  the  Country  of  origin,  dated  no  more  than  three  months  after  its 
date of issue, which certifies that the company is up to date with the deposit of insurance 

87 

 
 
and social security contributions (equivalent to the DURC); this is necessary due to the 
fact that the new online validation procedure as referred to in Article 83 bis, paragraph 4 
quater, is not applicable in the cases of transnational posting because the national register 
mentioned therein only regards persons or companies registered in Italy. The provision in 
question  establishes  that  the  ‘user’  company  or  the  carrier  that  does  not  verify  the 
authenticity of the certified document mentioned above is jointly liable with the carrier, 
as well as any subcontractors, within a year of the termination of the transport contract, to 
pay the workers’ salaries as well as the social security and insurance contributions to the 
competent  authorities,  for  the  services  provided  during  the  period  of  the  transport 
contract.  

With regard to the transport sector, it is useful to clarify that in the case of transnational 
posting by temporary employment undertakings (the hiring out of drivers by temporary 
employment agencies in another Member state to an Italian ‘user’ company as provided 
for in Article 1, paragraph 2) the joint liability regime finds application as referred to in 
Article 35, paragraph 2 of Legislative decree No 81/2015 and not the one mentioned in 
Article 83 bis.  This  is  in consideration of the rationale behind the legislation regarding 
joint liability which evidently has the purpose of protecting workers with an employment 
relationship  with  a  temporary  employment  agency,  considering  the  specific  type  of 
contract  and  the  greater  vulnerability  of  his/her  position  which  deserves  the  specific 
stronger protection provided for therein. 

2.16.  Latvia 

Article 12 of the Enforcement Directive is implemented in the Section 75.2 of the Labour 
Law: 

“Section  75.2  Special  Liability  Provisions  Regarding  Disbursement  of  Work 
Remuneration in Case of Posting an Employee 

(1)  If  complete  or  partial  fulfilment  of  contractual  liabilities  has  been  transferred  to  an 
employer  as  a  sub-contractor,  however,  the  employer  has  not  fulfilled  the  duty  to 
disburse  work  remuneration  to  an  employee  within  the  time  period  specified  in  the 
employment contract or collective agreement, then the employee has the right to request 
disbursement of the work remuneration not disbursed from the person who has directly 
transferred complete or partial fulfilment of the contractual liabilities to the employer. In 
such  case  the  employee  has  the  right  to  request  disbursement  of  the  whole  work 
remuneration not disbursed within the scope of such contractual liabilities in the amount 
of the rate of the minimum wage which is specified in the state to which the employee 
has been posted. 

(2)  The  person  who  has  directly  transferred  complete  or  partial  fulfilment  of  the 
contractual liabilities to the employer shall obtain the right to recovery in relation to the 
employer  to  such  extent  as  to  which  he  or  she  has  disbursed  work  remuneration  to  the 
employee of the employer. 

(3) The provisions of this Section shall be applicable only in such case if the employee 
has been posted to perform construction work in relation to construction of buildings or 
specialised construction works.” 

88 

 
 
2.17.  Lithuania 

Paragraphs 8 and 9 of Article 108 of the Labour Code of the Republic of Lithuania provide 
that  when  the  employer  is  a  subcontractor,  the  contractor  shall  bear  subsidiary 
responsibility  for  fulfilment  of  the  monetary  obligations  established  in  point  3  of 
paragraph  2  of  this  Article  related  to  minimum  wage  due  to  an  employee  specified  in 
paragraph 1 of this Article when the latter is performing construction work specified in 
the  Republic  of  Lithuania  Law  on  Construction.  Subsidiary  responsibility  of  the 
contractor  when  the  employer  is  a  subcontractor  shall  arise  from  the  rights  and 
obligations established in the subcontract. 

2.18.  Luxembourg 

A law of 14 March 2017 transposing 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’) transposed Article 12 by introducing 
L. 281-1 into the Luxembourg Labour Code.  

Article L. 281-1.  
(1) A project owner or contracting authority concluding a contract with a service provider 
is required to keep the Labour and Mines Inspectorate informed. 
(2)  Where  the  project  owner  or  contracting  authority  is  informed  by  the  Labour  and 
Mines Inspectorate in writing of the non-payment of part or all of the legal or contractual 
wage  due  to  the  employees,  or  of  any  other  breach  of  the  public-policy  provisions 
referred to in Article L.010-1, it shall immediately instruct the undertaking to put an end 
to this by registered letter with acknowledgement of receipt. 
The obligation to put an end to the infringement applies to the other party to the contract, 
a direct or indirect subcontractor or a co-contractor of a subcontractor. 
(3)  The  undertaking  concerned  by  the  injunction  must  as  soon  as  possible  confirm  by 
registered  letter  with  acknowledgement  of  receipt  that  it  has  rectified  the  situation.  It 
shall send a copy of its reply to the Labour and Mines Inspectorate without delay. 
In the absence of a written reply from the undertaking within a reasonable time, taking 
into  account  the  duration  of  the  subcontract  and  within  15  calendar  days  from  the 
notification  of  the  infringement  referred  to  in  paragraph  2,  the  project  owner  or 
contracting authority shall inform the Labour and Mines Inspectorate accordingly as soon 
as possible. 
(4)  In  the  event  of  failure  to  meet  its  obligations  to  provide  information  and  under  the 
injunction, as referred to in paragraphs 2 and 3, the project owner or contracting authority 
shall  be  held  jointly  and  severally  liable  with  the  undertaking  for  the  payment  of 
remuneration,  allowances  and  expenses  due  to  employees  of  the  latter,  including  the 
related social contributions. In addition, the project owner or contracting authority shall 
be subject to the administrative fine provided for in Article L.143-2 paragraph 1. 
(5) The provisions of paragraphs 1 and 4 shall not apply to an individual who enters into 
a  contract  with  an  undertaking  for  his  own  use,  or  that  of  his/her  spouse  or  of  his/her 
partner as defined in Article L.233-16 or his relatives in the ascending or descending line. 
(6) The responsibility referred to  in  paragraph 4 is  limited to the rights  acquired by the 
worker  under  the  contractual  relationship  between  the  project  owner  or  contracting 
authority and its co-contractor, its direct or indirect subcontractor or the co-contractor of 
a subcontractor. 

89 

 
 
 
 
 
2.19.  Malta  

Employment and Industrial relations act, Posting of Workers in Malta Regulations, 2016 

10.  In  any  civil  proceedings  instituted  by  the  posted  worker  with  respect  to  the  set  of 
rights granted by regulation 5, where there is a subcontracting chain, the posted worker 
can hold  the contractor  of which his  employer is a direct  subcontractor  civilly liable in 
addition  to  or  in  place  of  the  employer:  Provided  that  the  liability  referred  to  in  this 
regulation  shall  be  limited  to  the  posted  worker’s  rights  acquired  under  the  contractual 
relationship between the contractor and his subcontractor. 

2.20.  Netherlands 

Already implemented through the Fraud (Bogus Schemes) Act. 
Regulation of chain liability for payment of wages has been included in the Civil Code: 
Articles  616  to  616f  of  Book  7  in  the  Civil  Code.  This  regulation  is  applicable 
irrespective of the law applicable to the agreements, including the employment contract. 
The liability is applicable to payment of wages on the basis of an employment contract 
(including  the  temporary  employment  contract),  and  carrying  out  work  in  chains  of 
implementation  of  contacts  of  engagement  and  contracts  for  work.  The  fact  that  these 
claims also apply for posted workers has been clarified by adding Articles 616a to 616f 
in Article 2 of the Implementation Act. 

Article 616a  

1.  If  work  is  performed  for  the  employer  pursuant  to  a  contractual  agreement  or  an 
agreement to accept work, the employer and his  principal shall be jointly and severally 
liable  for  the  payment  of  the  wages  owed  to  the  worker.  If  work  is  performed  for  the 
employer pursuant to an agreement to transport goods by road or an agreement to have 
goods  transported  by  road,  the  employer  and  his  counterparty  shall  be  jointly  and 
severally liable for the payment of the wages owed to the worker. 

2.  Notwithstanding  paragraph 1,  the  principal  or  the  counterparty  referred  to  in 
paragraph 1  shall  not  be  liable  if  he  establishes  credibly  in  law  that,  given  the 
circumstances of the case, he can not be blamed for the fact that the wages referred to in 
paragraph 1 have not been paid. 

3.  This  article  shall  not  apply  to  a  natural  person  who  is  not  acting  for  professional  or 
business purposes. 

Article 616b  

1. With due regard to paragraphs 2 to 5, if work is performed for the employer pursuant 
to  one  or  more  agreements  concluded  between  a  principal  and  a  contractor,  each 
principal  shall  be  liable  for  the  payment  of  the  wages  owed  by  the  employer  to  the 
worker.  With  due  regard  to  paragraphs 2  to  5,  if  work  is  performed  for  the  employer 
pursuant  to  one  or  more  agreements  to  transport  goods  by  road  or  to  have  goods 
transported by road, the consignor, the principal of the forwarding agent, the forwarding 
agent and the carrier that has not concluded the transport agreement with the consignor 
but to whom the carrier has entrusted the transportation of goods by road shall be liable 

90 

 
 
 
 
 
 
 
 
 
for the payment of the wages owed by the employer to the worker.  For the purposes of 
this  Article  and  Articles 616c  to  616e,  the  parties  referred  to  in  the  previous  sentence 
shall be deemed to be counterparties. 

2. A claim under paragraph 1 may in each case be brought only against the next highest 
principal or the next highest counterparty if a claim under Article 616a or a claim against 
the next lowest principal or the next lowest counterparty has not been successful because 
the  employer  or  his  principal,  or  alternatively  the  next  lowest  principal,  or  the 
counterparty, or alternatively the next lowest counterparty: 

a. has no known address or known actual place of residence; 

b.  is  not  entered  in  the  commercial  register  referred  to  in  Section 2  of  the  Commercial 
Register Act 2007 or in a foreign company register; 

c. has been declared bankrupt and the wages referred to in paragraph 1 cannot be paid by 
being offset against the other assets; 

d. has been ordered by the courts, in a final and unappealable judgment, to pay the wages 
referred to in paragraph 1 and the judgment cannot be enforced; or 

e.  in  the  case  of  a  principal  or  the  counterparty,  is  not  liable  for  the  failure  to  pay  the 
wages referred to in paragraph 1 

3.  Notwithstanding  paragraph 1,  the  principal  or  the  counterparty  referred  to  in 
paragraph 1  shall  not  be  liable  if  he  establishes  credibly  in  law  that,  given  the 
circumstances of the case, he can not be blamed for the fact that the wages referred to in 
paragraph 1 have not been paid. 

4.  Notwithstanding  the  order  set  set  out  in  paragraph 2,  the  worker  may  hold  the 
principal,  or  the  counterparty  referred  to  in  paragraph 1,  who  is  not  acting  on  the 
instructions  of  another  principal  or  counterparty,  liable  for  the  payment  of  the  wages 
referred to in paragraph 1 if: 

a.  a  claim  under  Article 616a  has  not  been  successful  on  account  of  circumstances  as 
referred to in paragraph 2; 

b. the worker has notified the principal or the counterparty referred to in the introductory 
wording, in writing or electronically, that he has instituted a claim under Article 616a(1) 
or  that  he  has  not  been  able  to  institute  such  a  claim  on  account  of  circumstances  as 
referred to in paragraph 2(a); 

c. the claim, in accordance with paragraph 2, has in each case been instituted against the 
next highest principal or the next highest counterparty; and 

d.  that  claim  has  not  been  paid  within  a  year  of  the  day  following  that  on  which  the 
notification referred to in (b) was made. 

5.  Notwithstanding  paragraph 4(d),  the  worker  may,  six  months  after  the  date  of  the 
notification referred to in paragraph 4(b), hold the principal or the counterparty referred 
to  in  paragraph 1,  who  is  not  acting  on  the  instructions  of  another  principal  or 
counterparty, liable for the payment of the wages referred to in paragraph 1, if the claim 

91 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
involves the payment, over a period of at least three consecutive months, of less than half 
of  the  wages  owed  or  less  than  70 %  of  the  applicable  minimum  wage  referred  to  in 
Section 7 of the Act on the minimum wage and minimum holiday allowance. 

6.  This  article  shall  not  apply  to  a  natural  person  who  is  not  acting  for  professional  or 
business purposes. 

Article 616c  

1. If the work is performed in the Netherlands, Articles 616a, 616b and 616d to 616f shall 
apply,  irrespective  of  the  law  that  is  applicable  to  the  contract  of  employment,  the 
contractual  agreement,  the  agreement  to  accept  work,  the  agreement  to  transport  goods 
by road or the agreement to have goods transported by road. 

2.  Paragraph 1  shall  not  apply  to  the  transport  of  goods  by  road  where  the  goods  are 
loaded and unloaded outside the Netherlands. 

Article 616d  

The principal or the counterparty who has met a claim under Article 616b shall have the 
right of redress from all goods of: 

a. the employer; or 

b. the principal or the counterparty against whom a claim under Article 616a or 616b was 
not successful on account of circumstances as referred to in Article 616b(2)(a), (b) or (d). 

Article 616e  

1. With a view to his instituting a claim as referred to in Article 616a or Article 616b, any 
principle, contractor, employer or counterparty shall, upon request which may be made in 
writing  or  electronically,  provide  the  worker  with  information  relating  to  the  name, 
address or actual place of residence of: 

a. the principal, contractor or employer with whom the principle, contractor or employer 
referred  to  in  the  introductory  wording  has  concluded  a  contractual  agreement  or  an 
agreement to accept work, and of any counterparty; and 

b. the principal or counterparty who is not acting on the instructions of another principal 
or counterparty. 

2.  If  the  principle,  contractor  or  counterparty,  not  also  being  the  employer,  fails  to 
provide  the  information  referred  to  in  paragraph 1  within  two  weeks  of  the  worker 
requesting it, the worker may, notwithstanding the order set out in Article 616b(2), hold 
that principal, contractor or counterparty liable under Article 616b. 

Article 616f  

92 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Any clause that conflicts with Articles 616a to 616e shall be void. 

2.21.  Poland 

Art. 12  

The rules of the joint and several liability of the contractor ordering the service and the 
employer providing the service for obligations resulting from the violation of employee 
rights  acquired  under  the  contractual  relationship  between  the  contractor  and  its 
subcontractor are set out in Article 7 of the Act.  

Art.  7.  1.  The  contractor  entrusting  the  performance  of  works  referred  to  in  Art.  5 
paragraph  24
  to  employers  posting  workers  on  the  territory  of  the  Republic  of  Poland 
shall bear joint and several liability with the employer for their obligations arising in the 
course of execution such work for the remuneration and allowances referred to in art. 4 
paragraph 2 points 3 and 45.  

2.  The  joint  and  several  liability  for  the  obligations  set  forth  in  paragraph  1  shall  be 
governed by the provisions of the Act of 23 April 1964 - Civil Code (consolidated text: 
Journal of Laws of 2 March 2017, item 459 with further amendments)6.  

At  the  same  time,  the  possibility  for  an  employer  to  being  exempt  from  the  joint  and 
several  liability  thanks  to  the  fulfillment  of  due  diligence  obligations  (article  12 
paragraph 5 of the Enforcement Directive 2014/67/EU), has been regulated in art. 8 of 
the Act, according to which:  

Art. 8. In case of due diligence by the contractor referred to in art. 7 paragraph 1, consisting 
in  transferring  the  written  information  about  the  terms  and  conditions  of  employment 
referred to in Art. 4 paragraph 27, and obtaining the confirmation of the declaration referred 
to in art. 24 paragraph 38, the contractor shall not be jointly and severally liable. 

4 Work related to a construction work or a maintenance work at a given position, in particular:  
1) excavation;  
2) earth works;  
3) assembly and disassembly of prefabricated elements;  
4) equipping or installing;  
5) renovation;  
6) dismantling;  
7) demolition;  
8) maintenance;  
9) painting and cleaning works.   
5 Minimum remuneration for work determined on the basis of separate regulations (art. 4 par. 2 point 3 of 
the Law) and the amount of remuneration and overtime allowance (art. 4 par. 2 point 4 of the Law).   
6 According to the Civil Code, the joint and several obligations are the obligations in which several debtors 
may be liable in such manner that the creditor may claim the whole performance or a part thereof from 
all debtors jointly, from several of them or all of them severally, and the satisfaction of the creditor by 
any of the debtors frees the remaining ones (joint and several liability of debtors).Until the creditor is 
fully satisfied all joint and several debtors shall remain liable.   

7 The terms and conditions of employment referred to in 1, shall concern:  
1) duration of working time, working hours and periods of daily and weekly rest;  
2) the amount of holiday leave;  

93 

 
 
 
 
                                                 
 
Poland did not use the possibility of applying other enforcement measures which enable, 
in a direct subcontracting relationship,  effective and proportionate sanctions against the 
contractor,  to  tackle  fraud  and  abuse  in  situations  when  workers  have  difficulties  in 
obtaining their rights,  provided for in  the  article 12 paragraph 6 of the Enforcement 
Directive 2014/67/EU.  

With  reference  to  the  provision  of  article  12  paragraph  7  of  the  Enforcement  Directive 
2014/67/EU,  it  should  be  pointed  out  that  information  on  measures  adopted  in  accordance 
with this article is available on the website https://www.biznes.gov.pl/przedsiebiorcy/biznes-
w-polsce/prowadze-firme/pracownicy/delegowanie-pracownikow-do-polski 

2.22.  Portugal 

Measures taken according to 12. 

According to Article 12.º of the Law n.º 29/2017 of 30 May (the Directive 2014/67/EU, 
of the European Parliament and of the Council of 15 May 2014 was transposed by Law n. 
º 29/2017 of 30 May 2017): 

In the cases of posting covered by article 6 of the Labour Code and for the purposes of 
the working conditions of Article 7 of the same Code, the contractor to whom the service 
is  provided  is  jointly  and  severally  liable  for  any  outstanding  net  remuneration 
corresponding to the minimum remuneration, legal, conventional or guaranteed by labor 
contract, due to the posted worker by the service provider as a direct subcontractor. 

The  liability  is  limited  to  the  rights  of  the  worker  acquired  under  the  contractual 
relationship between the contractor and the service provider as a direct subcontractor. 

The system of joint and several liability is applicable in the construction sector and others 
sectors, which, being a general provision also applies to companies that post workers to 
Portugal.  

Thus, according to Law 28/2016, of 23 August, on Combating Modern Forms of Forced 
Labor,  the  contractor  and  the  construction  owner,  company  or  agricultural  holding,  as 
well as their managers, administrators or directors, are jointly and severally liable for the 
compliance  of  legal  provisions  and  for  any  violations  committed  by  the  subcontractor 
performing all or part of the contract at its premises or under its responsibility, as well as 
for payment of the respective fines. 

3) minimum remuneration for work determined on the basis of separate regulations;  
4) the amount of remuneration and overtime allowance;  
5) occupational health and safety;  
6) protection of workers during pregnancy and during maternity leave; 

7) employing young people and performing work or other paid work activities by a child;  
8) principles of equal treatment and prohibition of discrimination in employment, referred to in art. 11² and 
Art. 11³ of the Act of 26 June 1974 - Labour Code;  
9) executing work in accordance with the provisions on temporary employment.     
8 A declaration submitted to the National Labour Inspectorate by an employer posting an employee on the 
territory of the Republic of Poland at the latest on the day of commencement of service provision.   

94 

 
 
 
 
 
                                                                                                                                                 
Romania 
Regarding  tackle  fraud  and  abuse  concerning  posting  of  workers  in  the  subcontracting 
chains,  Romanian  legal  framework  concerning  posting  of  workers  has  no  set  other 
liability  rules  than  those  provided  by  Art.  12  Paragraph  1  to  3  of  the  Enforcement 
Directive, no more than those general provisions and has not included sectors other than 
construction. 

Information  provided  to  posted  workers  and  employers  are  available  in  English  on 
https://www.inspectiamuncii.ro/transnational-posting-of-workers. 

2.23.  Spain 

Law  45/1999,  of  November  29,  on  posting  of  workers  in  the  framework  of  a 
transnational service provision. 

Second additional provision. Obligations and responsibilities of the user companies and 
of the companies that receive in Spain the provision of services of the posted workers. 

The user companies and the companies that receive in Spain the provision of services of 
the  posted  workers  under  the  provisions  of  this  Law  shall  assume  with  respect  to  such 
workers the obligations and responsibilities laid down in the Spanish legislation for such 
cases, regardless of where the temporary work agency or the company that provides the 
services are located. 

Consolidated  text  of  the  Law  of  the  Workers'  Statute  approved  by  Royal  Legislative 
Decree 2/2015, of October 23. 

Article 42. Subcontracting of works and services. 

1.  Employers  who  contract  or  subcontract  others  to  carry  out  works  or  services 
corresponding to their own activity must verify that these contractors are up to date in the 
payment of Social Security contributions. For this purpose, they shall collect in writing, 
with  identification  of  the  affected  company,  a  negative  certification  in  the  General 
Treasury of the Social Security, which must inexcusably issue such certification within 
thirty  unextendable  days  and  in  the  terms  established  by  the  implementing  regulation. 
Once this period has elapsed, the applicant employer shall be exempted from liability. 

2.  The  principal  employer,  except  for  the  expiration  of  the  aforementioned  period  with 
respect to the Social Security, and during the three years following the completion of his 
assignment,  will  be  jointly  and  severally  liable  for  the  obligations  to  Social  Security 
incurred by contractors and subcontractors during the term of the contract. 

The principal employer will be jointly and severally liable within the year following the 
completion  of  the  assignment  for  the  obligations  of  salary  nature  incurred  by  the 
contractors and subcontractors with their workers. 

There  will  be  no  responsibility  for  the  actions  of  the  contractor  when  the  activity 
contracted  refers  exclusively  to  the  construction  or  repair  that  a  head  of  household  can 
contract  with  respect  to  his  house,  as  well  as  when  the  owner  of  the  work  or  industry 
does not contract its realization because of a business activity. 

95 

 
 
Law 32/2006, of October 18, regulating subcontracting in the Construction Sector. 

Without  prejudice to  the application of the provisions of article 42 of the Consolidated 
Text of the Workers' Statute Law and in the rest of the social legislation to subcontracts 
made  in  the  construction  sector,  Law  32/2006  regulates  subcontracting  in  the 
construction  sector,  with  the  aim  of  improving  the  working  conditions  of  the  sector,  in 
general, and the safety and health conditions of workers in it, in particular. 

Law 31/1995, of 8 November, of prevention of Occupational Risks 

Article 24. Coordination of business activities. 

3. Undertakings  which contract  or subcontract  with others the carrying out  of works or 
services corresponding to  the activities of those companies and which are developed in 
their  own  establishments  shall  monitor  compliance  by  such  contractors  and 
subcontractors of the regulations for the prevention of occupational risks. 

2.24.  Sweden 

Article 12 
Subcontracting liability 

12.1-12.6 

Act  (2018:1472)  on  entrepreneurial  responsibility  for  wage 
claims  

Act  (2018:1473)  amending 
(1999:678) (introducing a new Section 7a)  

the  Posting  of  Workers  Act 

Collective  construction  agreement  (concluded  between 
the 
Swedish Building Workers’ Union and the Swedish Construction 
Federation)  Annex D  

12.7 

The  Commission  was  informed  about  the  measures  taken  under 
Article 12 in the correlation table sent on 20 December 2018.  

Section 9 of the Posting of Workers Act (1999:678)  

Section 3 of the Posting of Workers Act (2017:319) 

12.8 

Not addressed to the Member States. No legislation or other form 

96 

 
 
 
 
 
  
 
  
  
of regulation necessary. 

2.25.  Slovenia 

The  subcontracting  liability,  as  defined  by  the  Article  12  of  the  Directive  2014/67/EU, 
has been transposed by the Article 16 of the Cross-border Provision of Services Act, after 
thorough consultation with relevant social partners. 
Paragraph  1  of  the  Article  16  states  that  in  the  circumstances  where  an  EU  employer, 
providing  cross-border  construction  services  as  a  direct  subcontractor,  does  not  ensure 
the posted worker the salary in accordance with  the  Employment Relationship Act, the 
contractor,  established or residing in  the Republic of Slovenia, is  subsidiarily liable  for 
the fulfilment of the obligation. 
Article  210  of  the  Employment  Relationship  Act  namely  transposes  the  relevant 
provisions of 
the  Article  3  of  the  Directive  96/71/ES  concerning  the  posting  of  workers  in  the 
framework of the provision of services. 

2.26.  Slovakia 

(9)  In  the  case  of  a  posting  pursuant  to  paragraph  4(a)  or  (b),  a  visiting  employee  to 
whom the host employer has not made available the wage due (or a part thereof) pursuant 
to  paragraph  2(c)  shall  be  entitled  to  claim  payment  thereof  from  the  natural  or  legal 
person who is the service supplier within the Slovak Republic (‘the service supplier’) and 
whose  direct  subcontractor  is  the  host  employer.  The  service  supplier  shall  make 
available to the visiting employee the wage due or any unpaid part thereof within 15 days 
of being asked to do so by that employee, less any amounts that the host employer would 
deduct if he were making the wage available;   responsibility for deducting and paying 
such amounts does not pass to the service supplier. The service supplier shall notify the 
host employer that the wage has been paid in accordance with the second sentence.  In 
the  case  of  a  posting  pursuant  to  paragraph  4(c),  the  procedures  laid  down  in  Section 
58(10)(a) and Section 58a(4) shall be followed. 

(10) At the request of the service supplier, the host employer shall without delay provide 
the  data  needed  in  order  to  enable  the  service  supplier  to  check  whether  the  host 
employer  has  made  available  to  the  visiting  employee  the  wage  due  (or  a  part  thereof) 
pursuant  to  paragraph  2(c)  and  to  enable  the  service  supplier  to  comply  with  the 
obligation  laid  down  in  the  second  sentence  of  paragraph  9.  The  host  employer  shall 
make  visiting  employees’  personal  data  available  to  the  service  supplier  to  the  extent 
necessary for the purpose described in the first sentence to be achieved. 

2.27.  United Kingdom 

England, Wales and Scotland 

Right not to suffer unauthorised deductions 
5.—(1)  This  regulation  applies  if  a  posted  worker  in  the  construction  sector  is 
remunerated by the employer  for any pay  reference period commencing on or after the 

97 

 
 
 
 
 
 
date these Regulations come into force  at  a rate  that is  less than the national  minimum 
wage. 
(2) The contractor is to be treated for the purpose of these Regulations as having made an 
unauthorised deduction of the relevant sum from the worker’s wages. 
(3) In this regulation and in regulation 6 the “relevant sum” means the proportion of the 
amount  due  to  the  worker  as  additional  remuneration  in  respect  of  the  pay  reference 
period,  calculated  in  accordance  with  section  17  of  the  National  Minimum  Wage  Act 
1998 (a) (non-compliance: 
worker  entitled  to  additional  remuneration),  which  is  the  same  as  the  proportion  of  the 
pay reference period during which the worker carried out work relating to the employer’s 
obligations to the contractor. 
(4)  In  this  regulation—  “national  minimum  wage”  has  the  same  meaning  as  in  the 
National  Minimum  Wage  Act  1998;  “pay  reference  period”  has  the  meaning  given  by 
regulation 6 of the National Minimum Wage Regulations 2015(b). 
Complaints to employment tribunals 
6.—(1)  A  posted  worker  in  the  construction  sector  may  present  a  complaint  against  a 
contractor to an employment tribunal that the contractor is to be treated as having made 
an  unauthorised  deduction  of  the  relevant  sum  from  the  worker’s  wages  by  virtue  of 
regulation 5(2). 
(2) Paragraph (1) does not apply to a posted worker in the construction sector who has— 
(a)  presented  a  claim  against  the  employer  under  section  23(1)(a)  of  the  Employment 
Rights  Act  1996(c)  (deductions  from  worker’s  wages  in  contravention  of  section  13  of 
that Act) to an employment tribunal in respect of the sum due; or 
(b) commenced other civil proceedings against the employer for the recovery, on a claim 
in contract, of the sum due. 
(3)  In  any  complaint  brought  under  paragraph  (1),  it  is  a  defence  for  the  contractor  to 
show  that  it  exercised  all  due  diligence  to  ensure  that  the  worker’s  employer  would 
remunerate the worker in respect of the relevant sum due to the worker. 
(4)  Subject  to  paragraph  (6)  and  regulation  7  (extension  of  time  limit  to  facilitate 
conciliation),  an  employment  tribunal  must  not  consider  a  complaint  under  this 
regulation unless it is presented before the end of the period of three months beginning 
with the date of payment of the relevant wages from which the deduction was made. 
(5)  Where  a  complaint  is  brought  under  this  regulation  in  respect  of  a  series  of 
deductions, the reference in paragraph (4) to the deduction is to the last deduction in the 
series. 
(6) Where the employment tribunal is satisfied that it was not reasonably practicable for a 
complaint under this regulation to be presented before the end of the relevant period of 
three  months,  the  tribunal  may  consider  the  complaint  if  it  is  presented  within  such 
further period as the tribunal considers reasonable. 
(7) An employment tribunal is not (despite paragraphs (5) and (6)) to consider so much 
of a complaint brought under this regulation as relates to a deduction where the date of 
payment of the relevant sum from which the deduction was made was before the period 
of two years ending with the date of presentation of the complaint. 
(8)  A  posted  worker  in  the  construction  sector  who  presents  a  complaint  under  this 
regulation is prohibited from— 
(a)  presenting  a  complaint  against  the  employer  under  section  23(1)(a)  of  the 
Employment  Rights  Act  1996  (deductions  from  worker’s  wages  in  contravention  of 
section 13 of that Act) to an employment tribunal in respect of the sum due; or 
(b) commencing other civil proceedings against the employer for the recovery, on a claim 
in  contract,  of  the  sum  due,  unless  the  tribunal  dismisses  the  complaint  under  this 
regulation in accordance with paragraph (3). 

98 

 
 
Northern Ireland 

Right not to suffer unauthorised deductions 
4.—(1)  This  regulation  applies  if  a  posted  worker  in  the  construction  sector  is 
remunerated by the employer  for any pay  reference period commencing on or after the 
date  these  Regulations  come  into  operation  at  a  rate  that  is  less  than  the  national 
minimum wage.  
(2) The contractor is to be treated for the purpose of these Regulations as having made an 
unauthorised deduction of the relevant sum from the worker’s wages. 
(3) In this regulation and in regulation 5 the “relevant sum” means the proportion of the 
amount  due  to  the  worker  as  additional  remuneration  in  respect  of  the  pay  reference 
period,  calculated  in  accordance  with  section  17  of  the  National  Minimum  Wage  Act 
1998(a) (non-compliance: worker entitled to additional remuneration), which is the same 
as the proportion of the pay reference period during which the worker carried out work 
relating to the employer’s obligations to the contractor. 
(4) In this regulation— 
“national minimum wage” has the same meaning as in the National Minimum Wage Act 
1998; 
“pay reference period” has the meaning given by regulation 6 of the National Minimum 
Wage Regulations 2015(b). 
Complaints to industrial tribunals 
5.—(1)  A  posted  worker  in  the  construction  sector  may  present  a  complaint  against  a 
contractor to an industrial tribunal that the contractor is to be treated as having made an 
unauthorised  deduction  of  the  relevant  sum  from  the  worker’s  wages  by  virtue  of 
regulation 4(2). 
(2) Paragraph (1) does not apply to a posted worker in the construction sector who has— 
(a)  presented  a  claim  against  the  employer  under  Article  55  (1)(a)  of  the  Employment 
in 
Rights  (Northern  Ireland)  Order  1996(a)  (deductions  from  worker’s  wages 
contravention of Article 45 of that Order) to an industrial tribunal in respect of the sum 
due; or  
(b) commenced other civil proceedings against the employer for the recovery, on a claim 
in contract, of the sum due. 
(3)  In  any  complaint  brought  under  paragraph  (1),  it  is  a  defence  for  the  contractor  to 
show  that  it  exercised  all  due  diligence  to  ensure  that  the  worker’s  employer  would 
remunerate the worker in respect of the relevant sum due to the worker. 
(4)  Subject  to  paragraph  (6)  an  industrial  tribunal  must  not  consider  a  complaint  under 
this  regulation  unless  it  is  presented  before  the  end  of  the  period  of  three  months 
beginning with the date of payment of the relevant wages from which the deduction was 
made. 
(5)  Where  a  complaint  is  brought  under  this  regulation  in  respect  of  a  series  of 
deductions, the reference in paragraph (4) to the deduction is to the last deduction in the 
series. 
(6) Where the industrial tribunal is satisfied that it was not reasonably practicable for a 
complaint under this regulation to be presented before the end of the relevant period of 
three  months,  the  tribunal  may  consider  the  complaint  if  it  is  presented  within  such 
further period as the tribunal considers reasonable. 
(7)  A  posted  worker  in  the  construction  sector  who  presents  a  complaint  under  this 
regulation is prohibited from— 
(a)  presenting  a  complaint  against  the  employer  under  Article  55(1)(a)  of  the 
Employment Rights (Northern Ireland) Order 1996 (deductions from worker’s wages in 
contravention of Article 45 of that Order) to an industrial tribunal in respect of the sum 
due; or 

99 

 
(b) commencing other civil proceedings against the employer for the recovery, on a claim 
in  contract,  of  the  sum  due,  unless  the  tribunal  dismisses  the  complaint  under  this 
regulation in accordance with paragraph (3). 

Gibraltar 

Detached workers in the construction sector.  

12.(1) This Part applies to a person (P) who is–  

(a) a detached worker; and  

(b) is employed to undertake any of the activities set out in Schedule 2.  

(2) In this Part–  

(a) P’s direct employer is referred to as “E”; and  

(b)  where  P  undertakes  work  in  respect  of  which  E  is  a  subcontractor,  the  person  with 
whom E has a contract is referred to as “C”;  

(c) a reference to the “minimum wage” means a reference to the minimum wage that a 
person is entitled to receive, under any enactment, relating to work in that sector.  

Duty to investigate a complaint.  

13.  On  receipt  of  a  complaint  that  E  has  paid  P  wages  that  are  less  than  the  minimum 
wage the competent authority must investigate the matter.  

Liability to administrative penalty.  

14.(1)  Subject  to  subregulation  (2)  if,  after  investigating  the  complaint,  the  competent 
authority establishes that P has been paid less than the minimum wage it must issue C, E, 
or both with an administrative penalty.  

(2) An administrative penalty must not be issued to C where C proves to the satisfaction 
of  the  competent  authority  that  C  had  exercised  due  diligence  in  its  affairs  with  E  and 
that taking into account  all the circumstances of  the case it would not  be reasonable to 
hold C liable. 

Issue of administrative penalty.  

15.(1)  An  administrative  penalty  must  be  issued  by  the  competent  authority  in  writing 
and be served on C or E or both, as the case may be, either in person or, in the case of a 
corporate  body,  on  an  officer  of  that  body  or  by  sending  it  by  registered  mail  to  the 
registered office or its principal place of business.  

(2) An administrative penalty must state the sum that is due to be paid, the time by which 
it must be paid and details as to how payment may be effected.  

(3) The amount to be included in the administrative penalty must comprise of the amount 
by which the wages were underpaid, plus an additional amount of at least the equivalent 
of level 3 on the standard scale but not exceeding level 4 on the standard scale.  

100 

 
 
 
Payment in full.  

16.  The  competent  authority  must  not  accept  part  payment  of  any  sum  due  under  an 
administrative penalty. 

101 

 
ANNEX III – IMI STATISTICS 

1.  Number of exchanges in IMI  
1.1.Total number of exchanges from Q3 2017 – Q1 2019 

1.2.Information requests from Q3 2017 – Q1 2019 

Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË — Tel. +32 22991111 

 
 
 
 
 
 
 
1.3.Urgent requests from Q3 2017 – Q1 2019 

1.4.Requests to send documents from Q3 2017 – Q1 2019 

103 

 
 
 
 
 
1.5.Requests to notify a decision (Chapter VI) from Q3 2017 – Q1 2019 

1.6.Requests to recover an administrative penalty or fine (Chapter VI) from Q3 

2017 – Q1 2019 

104 

 
 
 
 
 
1.7.Communications of irregularities from Q3 2017 – Q1 2019 

105 

 
 
 
 
 
2.  Information exchanges by Member States in 2018  
2.1. All exchange types 
2.1.1.  By sending Member State  

2.1.2.  By recipient Member State  

106 

 
 
 
 
 
 
 
2.2. Information requests9 
2.2.1.  By sending Member State 

2.2.2.  By recipient Member State 

9 Very low volumes of exchanges may not be visible on the graphs. For more detailed information, please 
consult  the  IMI  website:  http://ec.europa.eu/internal_market/imi-net/statistics/2019/03/posting-of-
workers/index_en.htm 

107 

 
 
 
 
 
 
                                                 
2.3.Urgent requests  
2.3.1.  By sending Member State 

2.3.2.  By recipient Member State 

108 

 
 
 
 
 
 
2.4.Request to send documents10 
2.4.1.  By sending Member State 

2.4.2.  By recipient Member State 

10 Very low volumes of exchanges may not be visible on the graphs. For more detailed information, please 
consult  the  IMI  website:  http://ec.europa.eu/internal_market/imi-net/statistics/2019/03/posting-of-
workers/index_en.htm 

109 

 
 
 
 
 
                                                 
2.5.Request to notify a decision (Chapter VI)11 
2.5.1.  By sending Member State 

2.5.2.  By recipient Member State 

11 Very low volumes of exchanges may not be visible on the graphs. For more detailed information, please 
consult  the  IMI  website:  http://ec.europa.eu/internal_market/imi-net/statistics/2019/03/posting-of-
workers/index_en.htm 

110 

 
 
 
 
 
                                                 
2.6.Requests to recover an administrative penalty or fine (Chapter VI)12 
2.6.1.  By sending Member State 

2.6.2.  By recipient Member State 

12 Very low volumes of exchanges may not be visible on the graphs. For more detailed information, please 
consult  the  IMI  website:  http://ec.europa.eu/internal_market/imi-net/statistics/2019/03/posting-of-
workers/index_en.htm 

111 

 
 
 
 
 
 
                                                 
2.7.Communication of irregularities 
2.7.1.  By sending Member State 

2.7.2.  By recipient Member State 

112 

 
 
 
 
 
 
3.  Average response time of answering to requests 
3.1.Information requests 

Deadline: 35 calendar days - EEA average 43 days 

[1] EEA average: 43 days – [2] Legal deadline: 35 days (25 working days) 

3.2.Urgent requests  

Deadline: 5 calendar days 

[1] EEA average: 10 days – [2] Legal deadline: 5 days (2 working days) 

113 

 
 
 
 
 
Annex IV 

Posting of workers  

Collection of data from national declaration tools  

Reference year 2017 

Frederic De Wispelaere & Jozef Pacolet – HIVA-KU Leuven 

December 2018 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EUROPEAN COMMISSION 

Directorate-General for Employment, Social Affairs and Inclusion 

Unit D/1 

Contact : EMPL-D1-UNIT@ec.europa.eu 

European Commission 
B-1049 Brussels 

 
 
 
 
 
 
EUROPEAN COMMISSION 

Posting of workers 
Collection of data from national declaration tools  
Reference year 2017

Directorate-General for Employment, Social Affairs and Inclusion 
Network Statistics FMSSFE (Contract VC/2017/0463 ‘Network of Experts on intra-EU mobility –  
Lot 2: Statistics and compilation of national data’) 
2018 

Network Statistics FMSSFE  

This report has been prepared in the framework of Contract No VC/2017/0463 ‘Network of Experts on intra-
EU mobility – social security coordination and free movement of workers / Lot 2: Statistics and compilation 
of national data’. This contract was awarded to Network Statistics FMSSFE, an independent research 
network composed of expert teams from HIVA (KU Leuven), Milieu Ltd, IRIS (UGent), ICON-INSTITUT Public 
Sector GmbH, Szeged University and Eftheia bvba. Network Statistics FMSSFE is coordinated by HIVA.  

Authors: 

Frederic De Wispelaere, Research expert, HIVA - Research Institute for Work and Society, University of 
Leuven (KU Leuven). 

Prof Dr Jozef Pacolet, Emeritus with formal duties, HIVA - Research Institute for Work and Society, 
University of Leuven (KU Leuven). 

Europe Direct is a service to help you find answers  
to your questions about the European Union. 

Freephone number (*): 

00 800 6 7 8 9 10 11 

(*)  The information given is free, as are most calls (though some operators, phone boxes or hotels may 

charge you). 

LEGAL NOTICE 

This document has been prepared for the European Commission however it reflects the views only of the 
authors, and the Commission cannot be held responsible for any use which may be made of the information 
contained therein. 

More information on the European Union is available on the Internet (http://www.europa.eu). 

© European Union, 2018 
Reproduction is authorised provided the source is acknowledged. 

 
 
 
Table of Contents 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

8. 

9. 

Introduction............................................................................................. 5 

Overview of national declaration tools ......................................................... 7 

Number of persons registered in the national declaration tools ...................... 15 

Breakdown between workers and self-employed persons .............................. 19 

Breakdown by type of posting ................................................................... 19 

Breakdown by nationality ......................................................................... 20 

Breakdown by sector of activity ................................................................. 23 

Average duration of the posting period ....................................................... 26 

Share of intra-EU posting in national workforce ........................................... 27 

10. 

Evolution of intra-EU posting .................................................................... 32 

11. 

Comparison to the data from the A1 forms ................................................. 32 

12. 

Conclusion .............................................................................................. 36 

1. ........................................................................................................................................................... A
nnexes ............................................................................................................ 37 

4 

 
 
 
 
1.  INTRODUCTION 

Posting  of  workers  plays  an  essential  role  in  the  Internal  Market,  particularly  in  the 
cross-border  provision  of  services:  companies,  in  order  to  provide  their  services  in 
another Member State, must be able to send their workers for a limited period to that 
Member State to perform the tasks under the relevant contract of services.  

The terms and conditions of employment are regulated by Directive 96/71/EC (i.e. the 
‘Posting  of  Workers  Directive’),  recently  amended  by  Directive  (EU)  2018/957  (the 
rules  of  the  amending  Directive  will  only  apply  from  30  July  2020).  They  include,  in 
particular,  maximum  work  periods  and  minimum  rest  periods,  minimum  paid  annual 
leave  and  minimum  rates  of  pay  (replaced  by  “all  the  elements  of  remuneration”  by 
Directive  (EU)  2018/957).  The  Posting  of  Workers  Directive  applies  to  workers  sent 
temporarily  by  their  employers  in  one  of  the  following  three  situations:  the  direct 
provision of services between two companies under a service contract; posting in the 
context  of  an  establishment  or  company  belonging  to  the  same  group  ('intra-group 
posting');  and  posting  through  hiring  out  a  worker  via  a  temporary  work  agency 
established in another Member State.  

In 2014, Directive 2014/67/EU (the 'Enforcement Directive') was approved. Its aim is 
to strengthen the practical application of the terms and conditions of employment set 
out  in  the  Posting  of  Workers  Directive,  by  addressing  issues  related  to  fraud, 
circumvention of rules, and exchange of information between the Member States. 

In  particular,  Article  9  of  the  Enforcement  Directive  provides  that  Member  States 
might  put  in  place  administrative  requirements  and  control  measures  that  “are 
necessary  in  order  to  ensure  effective  monitoring  of  compliance  with  the  obligations 
set out in this Directive and Directive 96/71/EC, provided that these are justified and 
proportionate in accordance with Union law”. Article 9(1) lists some measures that the 
Member  States  may  put  in  place,  such  as  the  obligation  for  a  service  provider 
established in another Member State to make a simple declaration to the responsible 
national  competent  authorities.  Should  such  a  system  exist  and  be  compulsory, 
service  providers  would  have  to  make  this  declaration  at  the  latest  at  the 
commencement  of  the  service  provision,  and include  elements  such  as  their  identity, 
the  anticipated  number  of  clearly  identifiable  posted  workers,  and  the  envisaged 
beginning  and  end  date  of  the  posting.  Although  some  Member  States  had  in  place 
systems  for  prior  declaration  of  posting  before  the  adoption  of  the  Enforcement 
Directive,  its  number  has  increased  with  the  implementation  of  the    Enforcement 
Directive.   

Traditionally,  the  only  source  of  information  on  posting  has  been  the  so-called 
‘Portable  Document  A1’  (PD  A1).  This  form  is  provided  by  the  competent  Member 
State  at  the  request  of  the  employer  or  the  person  concerned  and  establishes  the 
presumption  that  the  holder  is  properly  affiliated  to  the  social  security  system  of  the 
Member  State  which  has  issued  the  certificate.  Consequently,  it  confirms  that  the 
person concerned has no obligations to pay contributions in another Member State. It 
should be noted that a PD A1 is not only issued to posted workers but also to several 
other mobile workers, such as persons who are active in two or more Member States, 
mariners,  and  flight  or  cabin  crew  members.  Data  on  the  number  of  PDs  A1  is 
collected  at  EU  level  by  a  questionnaire  launched  within  the  framework  of  the 
Administrative Commission. For the key figures on PD A1 for reference year 2017, the 
most recent PD A1 report could be consulted.13 

13 De Wispelaere, F. and Pacolet, J. (2018),  Posting of workers: Report on A1 portable documents issued in 2017, Network Statistics FMSSFE, European 

Commission. 

5 

 
                                                 
The data based on the A1 forms will continue to be the main source of information on 
postings  as  it  covers  all  Member  States  and  as  it  is  the  only  source  providing  fully 
comparable  data.  Nevertheless,  it  is  now  possible  to  complement  the  data  based  on 
the  PD  A1  form  with  data  concerning  the  posting  declarations  under  Article  9  of  the 
Enforcement  Directive.  This  report  presents  the  results  of  the  data  collection  on  the 
number  of  posted  workers  registered  in  the  declaration  tools  of  host  Member  States 
during  reference  year  2017.  The  data  on  incoming  posting  undertakings  and  posted 
workers registered by national declaration tools will therefore usefully complement the 
data  on  posting  provided  by  the  A1  certificate.  Nonetheless,  both  data  sources  only 
provide  an  indicative  picture  of  the  phenomenon  of  intra-EU  posting  because  of 
several limitations (see also Chapter 11). 

The  data  on  incoming  posted  workers  registered  by  national  declaration  tools  were 
collected  via  a  questionnaire  sent  to  the  Expert  Committee  on  Posting  of  Workers 
(ECPW).14 The questionnaire aimed to collect detailed figures for reference year 2017 
on the number of persons registered in the national declaration tools for whom at least 
one declaration for one or more days has been made.15 The scope of the questionnaire 
included  both  posted  workers  and  self-employed  persons,  posted  from  an  EU-28 
country,  an  EFTA  country  or  even  a  country  outside  the  EU-28/EFTA.  The  results  of 
the  data  collection  are  reported  and  analysed  in  the  next  chapters.16  However,  it  is 
necessary to indicate that the image presented below is still tentative, because not all 
Member States were able to send their data, either because they do not have in place 
a  system  for  prior  declaration  (it  is  a  faculty  given  to  Member  States,  not  an 
obligation),  do  not  collect  national  data  on  postings,  or  did  not  yet  have  the  data 
available.  Before  discussing  the  collected  data,  an  overview  is  given  of  the 
characteristics of the national declaration tools. 

14 http://ec.europa.eu/transparency/regexpert/index.cfm?do=groupDetail.groupDetail&groupID=2274. 

15 Moreover, some Member States publish figures/annual reports based on the data extracted from the national declaration tools. Denmark: 

https://erst.virk.dk/rut3/public/forespoergsel/liste; France: https://travail-
emploi.gouv.fr/IMG/pdf/prestations_de_services_internationales_2016__doc.pdf; Luxembourg:  http://www.itm.lu/home/itm/rapport-annuel.html;  
Sweden: https://www.av.se/arbetsmiljoarbete-och-inspektioner/utlandsk-arbetskraft-i-sverige/utstationering---utlandsk-arbetskraft-i-sverige/statistik-
over-utstationering/.  

16 The Network Statistics FMSSFE would like to thank the Expert Committee on Posting of Workers for providing these data and the Directorate-General 
for Employment, Social Affairs and Inclusion - Unit D.1 Free Movement of Workers, in particular Fernando Pereira, Federico Pancaldi and Carita 
Rammus for remarks, comments and exchanges on previous versions. 

6 

 
 
 
                                                 
2.  OVERVIEW OF NATIONAL DECLARATION TOOLS 

1.  Article  9  (1)  (a)  of  the  Enforcement  Directive  states  that  Member  States  may 
impose  an  obligation  on  a  service  provider  established  in  another  Member  State  to 
make a simple declaration to the responsible national competent authorities containing 
the relevant information necessary to allow factual checks at the workplace, including: 

 

 

 

 

 

 

 

the identity of the service provider; 

the anticipated number of clearly identifiable posted workers; 

the  identity  of  the  person  to  liaise  with  the  competent  authorities  in  the  host 
Member  State  in  which  the  services  are  provided  and  to  send  out  and  receive 
documents and/or notices to, if need be; 

the identity of the contact person acting as a representative through whom the 
relevant social partners may seek to engage the service provider to enter into 
collective bargaining within the host Member State, in accordance with national 
law and/or practice, during the period in which the services are provided; 

the  anticipated  duration,  and  the  envisaged  beginning  and  end  date  of  the 
posting; 

the address(es) of the workplace; and 

the nature of the services justifying the posting. 

Table 1 gives an overview of the policy applied by Member States with regard to the 
implementation of such a declaration tool. Currently, 26 out of 28 Member States have 
used  this  opportunity  to  implement  a  declaration  tool  for  incoming  posting 
undertakings  and  the  workers  concerned.  The  United  Kingdom is  an  exception,  while 
the  declaration  system  in  the  Netherlands  should  be  operational  by  2019.  EFTA 
countries  (Iceland,  Norway  and  Liechtenstein)  and  Switzerland  are  not  included  in 
Table  1.  Norway  reported  that  it  does  not  have  a  designated  declaration  tool  for 
posting  as  such.  However,  it  does  have  a  registration  scheme,  for  tax  purposes,  for 
foreign undertakings providing services in Norway.17 

The national registration tool may assist the competent authorities in identifying both 
posted  employed  and  self-employed  persons.  The  obligation  to  register  applies, 
however, in most Member States to posted workers and not to self-employed, except 
in Belgium, Denmark and Slovenia where also the latter should register.  

The  policy  of  Member  States  to  require  the  registration  of  posting  undertakings  from 
countries  outside  of  the  EU-28/EFTA  varies.  The  declaration  tools  from  Belgium, 
Bulgaria,  the  Czech  Republic,  Denmark,  Germany,  Spain,  France,  Croatia,  Italy, 
Lithuania, Luxembourg, Austria, Poland, Romania, Finland and Sweden cover persons 
posted  from  countries  outside  of  the  EU-28/EFTA.  This  is  not  the  case  in  Estonia, 
Ireland, Greece, Cyprus, Latvia, Hungary, Malta and Slovakia.  

Based  on  the  above  findings,  it  seems  that  only  the  national  declaration  systems  in 
Belgium (LIMOSA) and Denmark (RUT) require that all foreign service providers, thus 
also posted self-employed persons and posting undertakings from countries outside of 
the EU-28/EFTA, register before providing services in these Member States.  

17 https://www.skatteetaten.no/en/business-and-organisation/foreign/foreign-sole-proprietorships/registration-obligation/the-assignment-and-employment-register/. 

7 

 
 
 
                                                 
Table 1 Overview of the national declaration systems, 2018 

Implemented a declaration tool? 

Self-employed covered? 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 

YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
NO (by 2019) 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
YES 
NO 

YES 
NO 
NO 
YES 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 
NO 

NO 
NO 
NO 
NO 
YES 
NO 
NO 
NO 

Persons posted from countries outside of 
the EU-28/EFTA covered? 
YES 
YES 
YES 
YES 
YES 
NO 
NO 
NO 
YES 
YES 
YES 
YES 
NO 
NO 
YES 
YES 
NO 
NO 

YES 
YES 

YES (other system) 

NO 
YES 
YES 

Source Questionnaire on incoming posted workers ; Reply for CZ, FR, NL and UK based on desk research.  

Table  2  provides  a  short  description  of  the  registration  tool  as  well  as  a  link  to  a 
relevant  national  website.  Article  9  (4)  of  the  Enforcement  Directive  states  that 
“Member  States  should  ensure  that  the  procedures  and  formalities  relating  to  the 
posting  of  workers  can  be  completed  in  a  user-friendly  way  by  undertakings,  at  a 
distance  and  by  electronic  means  as  far  as  possible.”  Consequently,  this  has  led  to 
differences  among  Member  States  with  regard  to  the  registration  procedure.  Most 
Member  States  have  implemented  an  online/electronic  registration  tool  (Belgium, 
Denmark,  Germany,  France,  Italy,  Luxembourg,  Hungary18,  Malta,  Austria,  Poland, 
Slovenia,  Slovakia,  Finland  and  Sweden).  Nonetheless,  in  Bulgaria,  Ireland,  Cyprus, 
Latvia,  Romania,  the  notification  of  posting  is  done  by  post,  and/or  in  the  Czech 
Republic, Estonia, Ireland, Cyprus, Greece, Croatia, Lithuania Portugal by e-mail. 

18 A new declaration tool will be introduced in 2019 by the Hungarian authorities.  

8 

 
 
 
 
 
 
 
 
 
                                                 
Table 2 Description of the national declaration systems, 2018 

Short description of the national declaration system 

Type of 
procedure 

Link to the webpage of  the national declaration 
procedure 

BE 

BG 

CZ 

Limosa: Foreign employers and self-employed workers who come to work temporarily or partially in Belgium must, prior to the beginning, 
declare their activities to the Belgian government via the web application Limosa.  

Electronically  www.limosa.be      

The information about the posting of workers in the framework of providing services in Bulgaria is submitted by the employer on paper. The 
form is published at the website of the General Labour Inspectorate Executive Agency and should be submitted to the territorial office of 
General Labour Inspectorate Executive Agency.  

Post 

http://www.gli.government.bg/page.php?c=211&d=2767   

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, should inform the competent regional branch of the 
Labour Office. This means that the declaration should be made by the Czech client and not by the posting undertaking. 

Mail/post 

https://portal.mpsv.cz/sz/zahr_zam/tiskopisy/informace_o_na
stupu.pdf 

DK 

RUT: All foreign enterprises performing work temporarily in Denmark must notify about the enterprise and the services electronically. 

Electronically 

https://indberet.virk.dk/myndigheder/stat/ERST/Register_of_F
oreign_Service_Providers_RUT  

DE 

EE 

IE 

EL 

ES 

FR 

Meldeportal-Mindestlohn: On the registration website, employers and users of labour can access the online forms (which are the same as 
the previously available printed forms) in English, German and French. The (Minimum Wage Registration Website) exists since the beginning 
of the year 2017. 

Electronically 

https://www.meldeportal-
mindestlohn.de/Meldeportal/form/display.do?%24context=2C
5C9D68A44D7F3371BA 

The employer is obligated to register its workers posted to Estonia by sending an e-mail to the Labour Inspectorate of Estonia 
(posting@ti.ee).  

Mail  

http://ti.ee/en/organisation-contacts/the-labour-
inspectorate/posted-workers/registration    

The service provider must provide certain information which will enable the Workplace Relations Commission (WRC) to monitor posting 
activity and ensure compliance with posting rules. The form of declaration may be submitted by post or mail. 

Mail/post 

http://www.workplacerelations.ie/en/Publications_Forms/For
m-of-Declaration.pdf 

The documents (translated in Greek language) have to be submitted by the service provider to the competent department of the Labour 
Inspectorate Body of the place where services are provided, at the latest at the commencement of service provision. 

Mail/post/fax 

 http://www.ypakp.gr/uploads/docs/10805.pdf 

The business owner that post workers to Spain in the framework of the transnational provision of services must notify the posting, prior to 
commencement and irrespective of its duration, to the labour authority of the Autonomous Community where the services are to be 
provided. The procedure to notify the posting shall be that determined by the competent Autonomous Community. 

http://www.empleo.gob.es/es/sec_trabajo/debes_saber/despl
azamiento-trabajadores-
eng/desplazamiento/index.htm#section6 

Système d'information sur les prestations de service internationales – SIPSI: The SIPSI webservice opened in 2016 and was made compulsory 
in January 2017 to convert the hardcopy of the declaration to the French labour inspectorate into an online procedure. The objective was 
also to establish a national database of postings in France to improve the efficiency of inspections and the quality of statistics. Before 2016-
2017, the declaration of posting could be transmitted to the local labour inspectorate  by email, postal mail, fax.  

Electronically  www.sipsi.travail.gouv.fr   

9 

 
 
 
Short description of the national declaration system 

Type of 
procedure 

Link to the webpage of  the national declaration 
procedure 

Submitting a declaration is obligatory for every employer posting workers to Croatia. It is only a prescribed Form (1 and 2), to be fulfilled and 
sent by e-mail.  

Mail 

http://www.mrms.hr/posting/instructions-for-foreign-
companies  

The foreign service providers who wish to post workers to Italy must make a prior declaration, setting out specific information regarding the 
posting of the workers, by midnight of the day preceding the start of the posting itself and must notify of any subsequent modifications 
within 5 days of the change being made. All foreign service providers are required to notify the posting of workers in Italy via the Compulsory 
Communications procedure. As of 1 March 2017 a specific notification procedure has been set up for cabotage operations. 

Electronically 

http://www.distaccoue.lavoro.gov.it/Pages/Documentazione.a
spx?lang=eng  

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 via email, fax or by post office, a written statement in Greek or in English. 

Mail/post 

www.mlsi.gov/dl  

An employer who posts an employee to perform work in Latvia has the obligation, prior to posting the employee, to inform the State Labour 
Inspectorate in the official language of such posted employee in writing. 

Mail 

 http://vdi.gov.lv/en/contacts 

An employer posting a worker to Lithuania for longer than 30 days or to perform construction works, shall submit to the State Labour 
Inspectorate territorial office of the place of performance of the work functions a report in the set form in the Lithuanian language 
concerning the guarantees applied for posted workers. The report shall be submitted by post. 

Mail/post/fax  https://www.vdi.lt/Forms/Tema.aspx?Tema_ID=50 

After  being  registered  and  identified,  the foreign  company posting staff must make an electronic declaration of the posted employees 
and post  the  social  documents  (A1  certificate,  employment  contract,  etc.) in  a  PDF  version  on  the platform. 

Electronic 

https://guichet.itm.lu/edetach/ 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

Service providers must declare their workers posted to the territory of Hungary after registration via the website of the labour authority. 

Electronic 

http://www.ommf.gov.hu/index.php?akt_menu=552  

MT 

NL 

AT 

The undertaking posting the worker to Malta is obliged to notify the Director of Industrial and Employment Relations (DIER) of its intention 
to post a worker to Malta. A 'Notification of a Posted Worker to Malta' form, prepared for such purpose has to be filled in. The Notification 
Form accompanied with a copy of the posted worker’s employment contract (with the posting undertaking) and, in the case of a TCN posted 
employee from an EU/EEA country, also with a copy of his existing working license, should reach Department of Industrial and Employment 
Relations prior to the commencement of the posting. The undertaking making use of the services of the posted worker is obliged to keep a 
copy of such Notification Form at the place of work for monitoring purposes by the inspectors of the DIER. 

Electronically 

https://eforms.gov.mt/pdfforms.aspx?fid=wes072e  

FinPol Online: The declaration of posting is only possible with a web-form on the homepage of the Ministry of Finance. The form goes into a 
system of the financial police who is responsible for inspections in certain areas of labour market controls. The system is process oriented for 
the documentation of inspections and enforcement.  

Electronically 

https://www4.formularservice.gv.at/formularserver/user/form
ular.aspx?pid=fe66cedb506e495c94b3e826701443e5&pn=B46
1f73088ab946fe9bd1d1cce573d81a 

PL 

A statement on the posting of a worker to the territory of the Republic of Poland and a notification of change of the statement on the 

Post/ 

Electronically: 

10 

 
 
 
 
 
Short description of the national declaration system 

posting of a worker to the territory of the Republic of Poland are documents which enable identification of persons sent to work to the 
territory of Poland by foreign entities (from EU/EEA countries, Switzerland and third countries). They can be submitted in paper or in 
electronic form, in Polish or in English. 

PT 

A form is available on the website of the competent institution and should be sent to destacamento@act.gov.pt  

RO 

Employers established in other Member States that post workers to Romania (service providers) have the administrative requirement to 
submit a prior notification to territorial labour inspectorate from the county where the workplace will be situated, not later than the day 
before starting of work. The Notification must be sent in the Romanian language. It has to be submitted to territorial labour inspectorate in 
each county where the workplace will be situated. 

Type of 
procedure 

Electronically 

Link to the webpage of  the national declaration 
procedure 

https://www.biznes.gov.pl/en/firma/cudzoziemcy/chce-
delegowac-pracownikow-do-polski/proc_1328-oswiadczenie-
o-delegowaniu-pracownika;  

Post: 
https://www.pip.gov.pl/pl/f/v/155136/Oswiadczenie%20praco
dawcy%20delegujacego%20pracownika%20na%20terytorium%
20RP.pdf 

http://www.act.gov.pt/(pt-
PT)/CentroInformacao/DestacamentoTrabalhadores/Destacam
entodetrabalhadores/Paginas/default.aspx   

https://www.inspectiamuncii.ro/documents/66402/1518590/
ModelDeclaratie-en.pdf/976f2580-2efd-4553-8382-
df76328dca5b 

Mail 

Post 

SI 

Electronic registration of the provision of services in Slovenia by an employer established in another EU Member State or the EEA, or 
Switzerland. 

Electronically 

https://www.ess.gov.si/delodajalci/zaposlovanje_in_delo_tujc
ev/spletna-prijava-dela-tujcev/-spletna-prijava-dela-tujcev-
prijava-izvajanje-storitev-delodajalca-s-sedezem-v-drzavi-
clanici-eu-egp-ali-svicarski-konfederaciji?cl=35&cl=35 

The employer, posting his/her workers to the territory of Slovak republic to perform works at provision of services, is obliged to notify the 
National labour inspectorate the basic data of posting electronically or by mail. 

Electronically/ 
mail 

https://www.ip.gov.sk/posting-of-workers/  

Before the work begins in Finland, the posting company must notify the OSH authorities about the posting of workers. The reporting duty 
entered into force September 1st 2017. The duty is fulfilled by filling an electronic form. 

Electronically 

https://anon.ahtp.fi/_layouts/15/FormServer.aspx?OpenIn=Br
owser&XsnLocation=/Lomakkeet/Ilmoitus_ty%c3%b6ntekij%c3
%b6iden_l%c3%a4hett%c3%a4misest%c3%a4_en.xsn&Source=
https://anon.ahtp.fi/sivut/submitted.aspx 

An employer must report a posting to the Swedish Work Environment Authority at the latest when a posted worker begins work in Sweden. 
If the posting lasts for five days at the most, no report is required. If the work is extended, a report must be made by the sixth day at the 
latest. 

Electronically 

posting.av.se 

SK 

FI 

SE 

UK 

Source Questionnaire on incoming posted workers 

11 

 
 
 
 
 
 
An  overview  of  the  information  requested  by  the  declaration  systems  is  presented  in 
Table  3.  Most  Member  States  follow  the  information  that  can  be  requested  according 
to  Article  9  (1)  (a)  of  the  Enforcement  Directive.  Notably,  all  Member  States  that 
implemented a declaration tool ask information about the service provider, the posted 
workers  (except  Finland),  the  person  to  liaise  with,  the  anticipated  duration,  the 
address(es)  of  the  workplace,  and  finally  the  nature  of  the  services  justifying  the 
posting. Information about the contact person acting as a representative is requested 
by  13  Member  States.  Most  Member  States  request  also  additional  relevant 
information complementary to the information that can be requested according to the 
Enforcement Directive. Based on the detailed replies of some Member States, it seems 
that mostly additional relevant information is requested about the working time, about 
the remuneration and finally about the client in the host Member State. 

Table 3 Information requested by the national declaration systems, 2018 

The 
identification 
of the service 
provider 

The 
identification 
of the posted 
workers 

Contact person 
acting as a 
representative  

Person to 
liaise with the 
competent 
authorities in 
the host 
Member State 

The 
anticipated 
duration, 
envisaged 
beginning and 
end date of 
the posting 

The 
address(es) of 
the workplace 

The nature of 
the services 
justifying the 
posting 

Other 
information 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

NO 

YES 

NO 

YES 

YES 

NO 

YES 

ΝΟ 

YES 

NO 

NO 

YES 

YES 

YES 

NO 

NO 

NO 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES* 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

NO 

YES 

YES 

YES 

NO 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

12 

 
 
 
 
 
 
 
 
 
 
 
AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

UK 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

NO 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

NO 

YES 

YES 

NO 

NO 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

YES 

* DE : not for mobile workers. 

Source Questionnaire on incoming posted workers 

13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.  NUMBER OF PERSONS REGISTERED IN THE NATIONAL 

DECLARATION TOOLS 

The  figures  in  this  report  are  based  on  the  number  of  persons  registered  in  the 
national  declaration  tools.  A  person  is  considered  in  the  below  figures  insofar  as  at 
least  one  declaration  for  one  or  more  days  was  made  for  him  or  her  in  2017.  Within 
that year, the person concerned is counted only once, even if multiple declarations for 
that person were made in 2017. For instance, if a person was sent 5 times to Member 
State A in 2017, s/he will be registered 5 times in the national registration tool of that 
Member State (= number of postings). However, s/he will be counted only once if the 
number  of  persons  registered  in  the  national  declaration  tool  for  whom  at  least  one 
declaration for one or  more days  was made are  counted for 2017.  Consequently, the 
total number of declarations substantially exceeds the number of persons registered in 
the declaration tools.  

Member States were asked to report the number of persons registered in the national 
declarations and not the number of declarations.19,20 There are several reasons for this 
methodological  choice.  Counting  the  number  of  registered  persons  provide  a  better 
view  on  the  real  size  of  intra-EU  posting  to  another  Member  State,  as  this  number 
could  be  compared  to  the  total  number  of  employed  persons  in  the  host  Member 
State.  Using  the  number  of  declarations,  especially  without  a  full-time  equivalent 
estimation,  may  result  into  a  significant  overestimation  of  the  relative  impact. 
Moreover, retaining the ‘person registered’ as an indicator warrants reliable figures on 
the  average  period  a  person  is  posted  to  another  Member  during  the  reference  year. 
To  take  an  extreme  example,  if  every  day  a  posting  undertaking  made  a  new 
declaration  for  the  persons  providing  services  in  the  host  Member  State,  and  did  so 
during the whole year, using ‘postings’ as the indicator would yield an average posting 
period of the reference year of 1 day , while opting for ‘person registered’ yields 365 
days. Moreover, in the above example, this also implies that there were 365 postings 
for only one person during the reference year. This shows that by counting ‘postings’ 
there  is  an  increased  risk  of  overestimating  the  size  and  impact  of  intra-EU  posting 
and misjudging the duration of posting. These remarks notwithstanding, it might also 
be  interesting  to  have  in  the  future  a  view  on  the  total  number  of  postings,  which 
could also be collected by the questionnaire.  

A  total  number  of  19  Member  States  provided  data  on  the  number  of  persons 
registered in their national declaration tools for whom at least one declaration for one 
or more days was made. The data on PD A1 for reference year 2017 shows that most 
persons  provided  services  in  Germany,  France  and  Belgium.  For  both  France  (by 
SIPSI)21 and Belgium (by LIMOSA) data on the number of posted workers received is 
reported  below.  Data  on  the  number  of  posted  workers  registered  in  the  German 
declaration  tool  ‘Meldeportal-Mindestlohn’  (Minimum  Wage  Registration  Website)  are 
not  yet  available.  (Some)  figures  from  the  German  ‘Meldeportal-Mindestlohn’  will 
become  available  in  2019.22  Nonetheless,  some  figures  for  Germany  are  cited  in  this 

19 It cannot be ruled out that some Member States reported data on the number of declarations instead of persons registered. 

20 The PD A1 report includes both figures on the number of postings (the number of PDs A1 issued) and on the individual persons posted, albeit from a 
sending perspective. Based on the reported figures for reference year  it can be concluded that on average one individual person was sent abroad two 
times. 

21 The reported data by  France are based on a processing of the  SIPSI  database and should be considered estimates. Before 2017, the  national  report on 
posting in France published by ‘la direction générale du travail (DGT)’ was based on a survey on the number of declarations received by the local 
labour inspection services. Since 2017, statistics are directly established by requesting the SIPSI database. In addition, the methodology applied in the 
national report differs from the methodology described in this report.  

22 It should be noted that notifications via the Mindestlohnmeldeportal are only made within the scope of § 16 Mindestlohngesetz in conjunction with § 2a 
Schwarzarbeitsbekämpfungsgesetz,  §  18  Arbeitnehmer-Entsendegesetz  and  §  17b  Arbeitnehmerüberlassungsgesetz.  Employers  employing  posted 
workers  in  those  sectors  that  are  mentioned  in  the  SchwarzArbG  and  in  those  sectors  which  are  covered  by  extended  sectoral  minimum  wage 

14 

 
                                                 
report.  For  instance,  SOKA-BAU  collects  data  on  the  number  of  posting  undertakings 
who participate in the leave scheme of the German construction industry.  

The  19  reporting  Member  States  registered  some  700,000  incoming  posted  persons, 
mainly  providing  activities  in  Belgium  (216,018  persons)  and  France  (208,713) 
(estimate)  and  to  a  lesser  extent  in  Austria  (95,051  persons)23  and  Sweden  (72,552 
persons)  (Table  4).  Luxembourg,  Denmark,  Italy  and  Slovakia  registered  between 
10,000  and  30,000  posted  persons.  This  is  in  contrast  to  Cyprus  and  Latvia,  who 
registered less than 100 posted persons. Finally, it was reported that 35,272 persons 
were providing services for foreign undertakings in Norway.24  

Most  of  the  posted  workers  come  from  Poland  and  Germany  (see  also  Table  A1.1). 
Nonetheless, only in Romania and Sweden the main Member State of origin is Poland. 
In Denmark, Luxembourg, Hungary and Austria most of the posted persons come from 
Germany.  Most  of  the  posted  workers  employed  in  France  come  from  Portugal.  In 
several host Member States a high number of posted persons are from a neighbouring 
Member  State.  This  is  in  particular  the  case  for  Austria  (mainly  coming  from 
Germany), Luxembourg (mainly coming from Germany), Belgium (mainly coming from 
the  Netherlands),  Ireland  (mainly  coming  from  the  UK)  and  Estonia  (mainly  coming 
from  Latvia).  Finally,  Lithuania  (98%),  Cyprus  (69%)  and  Poland  (42%)  registered  a 
high  number  of  persons  providing  services  for  posting  undertakings  from  countries 
outside of the EU-28/EFTA. 

agreements (extended under the Posted Workers Act) are obliged to fill in notifications on  the who, when, and where of the employment of posted 
workers. Consequently, not all incoming posting undertakings should make such a declaration. 

23 The reported figures do not cover the Austrian transport sector (see for more information chapter 7). 
24 Based on data extracted from the registration scheme of the Norwegian Tax Administration. 

15 

 
                                                                                                                                                    
Table 4 Number of persons registered in the national declaration tools for whom at least one declaration for one or more days has been made, 
breakdown by sending Member State, 2017 

DE 

)
n
i
g
i
r
o
f
o
y
r
t
n
u
o
c
(
e
t
a
t
S
r
e
b
m
e
M
g
n
d
n
e
S

i

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
IS 
LI 
NO 
CH 
Extra-EU 
Total 

BE 
2,300* 
5,522 
2,806 
491 
21,838 
67 
598 
265 
4,262 
16,977 
1,342 
5,245 
335 
579 
2,952 
7,636 
2,930 
23 
55,058 
832 
34,058 
16,267 
14,092 
4,183 
6,518 
167 
352 
4,045 
4 
3 
45 
460 
6,543 
216,018 

BG 
22 

3 
1 
64 
0 
0 
11 
70 
17 
3 
11 
0 
3 
9 
9 
18 
0 
8 
27 
10 
0 
53 
2 
0 
6 
1 
7 
0 
0 
1 
11 
54 
403 

CZ 

DK 
202 
186 
594 

6,441 
118 
159 
69 
136 
88 
132 
776 
24 
518 
1,974 
13 
341 
0 
950 
299 
5,632 
312 
452 
176 
547 
230 
1,029 
925 
1 
27 
329 
129 
527 
23,336 

EE 
2 
1 
0 
2 
23 

0 
0 
3 
0 
0 
3 
1 
499 
172 
0 
0 
0 
0 
0 
417 
45 
0 
0 
2 
41 
4 
11 
0 
0 
3 
0 
n.a. 
1,229 

IE 
9 
9 
4 
17 
56 

0 
12 
3 
4 
22 
0 
0 
1 
0 
14 
0 
10 
9 
6 
19 
1 
3 
2 
0 
6 
190 
0 
0 
0 
4 
n.a. 
401 

EL 
0 
206 
58 
0 
62 
21 
0 

0 
38 
0 
39 
27 
17 
15 
0 
0 
0 
34 
0 
9 
0 
6 
20 
2 
15 
5 
165 
0 
0 
0 
177 
6 
922 

ES 

HR 

Receiving Member State (host country) 
FR 
12,276 
4,487 
3,139 
880 
24,769 
506 
452 
362 
26,196 

LT 
0 
0 
0 
1 
5 
0 
0 
0 
0 
2 
0 
0 
0 
7 

IT 
122 
458 
189 
13 
1,026 
41 
61 
22 
1,368 
209 
749 

CY  LV 
0 
0 
0 
0 
0 
0 
0 
0 
3 
0 
0 
0 
0 
0 
40  0 
0 
8 
12  1 
0 
0 
0 
0 
0 

LU 
3,873 
130 
105 
14 
12,496 
11 
11 
0 
263 
2,606 
207 
295 
21 
12 
1,518 

HU  MT  NL 
n.a. 
2 
11 
n.a. 
154  n.a. 
0 
n.a. 
953  n.a. 
n.a. 
0 
n.a. 
4 
n.a. 
2 
n.a. 
49 
n.a. 
26 
78 
n.a. 
220  n.a. 
n.a. 
0 
3 
n.a. 
3 
5 
n.a. 
0 
182 
n.a. 
0 
3 
n.a. 
93 
217 
0 
139 
12 
n.a. 
96 
301  n.a. 
811 
505  n.a. 
938 
n.a. 
0 
147 
n.a. 
28 
7,005 
34 
n.a. 
672 
287  n.a. 
219 
n.a. 
18 
n.a. 
29 
101  n.a. 
1,300 
n.a. 
1 
n.a. 
1 
n.a. 
44 
n.a. 
883 
1,996 
n.a. 
18,967  59  52  2,722  26,696  2,906  552 

0 
0 
0 
0 
0 
0 
0 
0 
0 
6 
0 
0 
0 
0 
2 
0 
0 
0 
0 
0  36  2,658 

509 
0 
203 
159 
2,355 
665 
642 
200 
164 
0 
2 
60 
0 
0 
2 
173 
n.a. 

0 
0 
0 
0 
0 
19 
0 
25 
0 
0 
0 
0 
2 
0 
0 
0 
0 

0 
0 
0 
0 
0 
0 
4 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 

0 
0 
0 
20 
15 

1 
7 

PT 

AT 
68 
1,060 
3,244 
277 

PL 
52 
10 
642 
53 

29,370  1,259 

15 
6 
16 
186 
56 
12 
638 
0 
11 
2 
9 
157 
0 
69 
322 

18 
8 
5 
791 
47 
1,425 
4,067 
95 
24 
377 
33 
14,406 
247 
1,230 
8 
9,237 
1,238 
2,667 
12,221 
8,863 
94 
102 
1,647 
3 
1,375 
69 
735 
n.a. 

9 
41 
63 
135 
13 
23 
421 
0 
0 
15 
48 
3,089 
95,051  7,372 

UK 

SI 

RO 
15 
124 
226 
10 
444 
1 
17 
43 
798 
136 
12 
599 
366 
7 
0 
0 
590 
0 
142 
168 
949 
64 

7 
132 
15 
8 
187 
0 
0 
60 
80 
808 
6,008 

SK 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 

n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
n.a. 
15,930 

FI 

SE 
0 
186 
5,272 
1,556 
4,112 
2,616 
1,050 
21 
519 
125 
872 
574 
2 
6,067 
5,861 
28 
141 
50 
520 
663 
26,644 
780 
1,049 
580 
2,132 
2,311 

380 
4 
3 
203 
228 
8,003 
72,552 

Total 
18,943 
12,390 
16,436 
3,315 
102,921 
3,414 
2,366 
856 
34,661 
20,343 
5,750 
31,143 
1,544 
8,498 
15,440 
12,069 
20,622 
578 
63,179 
5,783 
98,892 
44,717 
37,704 
19,243 
23,158 
3,327 
2,204 
25,434 
14 
1,420 
1,103 
7,466 
41,267 
699,889 

914 
18,654 
670 
746 
2,377 
4,338 
1,206 
119 
4,847 
2,184 
18,109 
25,171 
11,637 
1,082 
4,155 
416 
636 
15,991 
1 
11 
332 
4,518 
17,532 
  208,713 

* Figure is an ‘error’: Belgian companies might have made a mistake (for instance, filling in a declaration when an individua l is subject to Belgian social security but has not 
the Belgian nationality). 

** Belgium and Denmark: including both posted workers and self-employed persons. 

*** Austria : excl. the transport sector. 

16 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
**** France: estimates. Moreover, the same worker might be posted by companies from different countries. For that reason, the total (i.e. 208,713 persons) is not equal to 
the total reported in Table 7 (by nationality) (i.e. 207,512 persons). 

Source Questionnaire on incoming posted workers 

17 

 
4.  BREAKDOWN BETWEEN WORKERS AND SELF-EMPLOYED 

PERSONS 

As  stated  earlier,  a  limited  number  of  Member  States  require  the  registration  of 
incoming  posted  self-employed  persons.  Of  these  Member  States,  only  Belgium  and 
Denmark  reported  figures  on  both  the  number  of  posted  workers  and  self-employed 
persons  (Table 5). Some 13% of the persons providing services in Belgium and some 
8% of the persons providing services in Denmark are self-employed.  

Table 5 
one declaration for one or more days has been made, by status,  2017 

Number of persons registered in the national declaration tools for whom at least 

Receiving 
MS 

BE 
DK 

Incoming  
posted workers 

Number 
190,087 
21,548 

Row % 
87% 
92% 

Incoming  
self-employed persons 

Number 
28,813 
1,788 

Row % 
13% 
8% 

Total 

Number 
218,900 
23,336 

Source Questionnaire on incoming posted workers 

For both Belgium and Denmark, a more detailed analysis of the profile of the incoming 
self-employed persons could be made on the basis of the reported figures by Member 
State of origin. For Belgium, it appears that 35% and 38% of the posted workers from 
respectively  Poland  and  Slovakia  have  a  self-employed  status.  A  similar  picture  is 
revealed when analysing the figures reported by Denmark. Again a high percentage of 
the  posted  persons  from  Slovakia  (31%)  and  Poland  (18%)  are  self-employed. 
Moreover, if one examines the construction sector in more detail, it appears that 13% 
of the persons providing services in Denmark are self-employed. Based on figures for 
2015,  some  19%  of  the  persons  posted  to  the  Belgian  construction  sector  were  self-
employed.25  

5.  BREAKDOWN BY TYPE OF POSTING 

The  Posting  of  Workers  Directive  distinguishes  between  three  types  of  postings, 
namely  posting  between  a  company  and  a  service  provider  (‘contract  of  services’), 
posting of workers within the same group (‘intra-group posting’) and posting through 
temporary work agencies. A total of nine Member States were able to make (to some 
extent) a distinction by type of posting (Table 6).  

The  share  of  posting  through  temporary  employment  agencies  amounts  to  27%  in 
France,  13%  in  Austria,  11%  in  Belgium,  4%  in  Poland  and  1%  in  Luxembourg. 
Bulgaria,  Ireland,  France,  Cyprus  and  Malta  mainly  received  posted  workers  who 
provide  services  as  a  subcontractor  to  another  company.  Furthermore,  some  23,000 
foreign workers were posted in 2017 to the same group in France, which covers 11% 
of  total  intra-EU  posting  to  France.  Belgium,  Austria,  Luxembourg  and  Poland  could 
not make a distinction between intra-group posting and subcontracting.  

25  De  Wispelaere,  F.  and  Pacolet,  J.  (2017),  The  size  and  impact  of  intra-EU  posting  on  the  Belgian  economy.  With  a  special  focus  on  the  construction 

sector. Summary, HIVA – KU Leuven. 

18 

 
 
 
                                                 
Table 6 Number of persons registered in the national declaration tools for whom at least one 
declaration for one or more days has been made, by type of posting, 2017 

Posting under a contract 
concluded between the 
business making the 
posting and the party for 
whom the services are 
intended (‘contracting/ 
subcontracting’) 

Posting to an 
establishment or business 
owned by the same 
business group in the 
territory of another 
Member State (‘intra-
corporate transfers’) 

Hiring out by a temporary 
employment firm or 
placement agency to a 
user business established 
in another Member State 

204 
401 
129,684 
59 

470 

174,134* 

26,376* 

82,499* 
7,060* 

199 

22,827 
1 

82 

21,928 

56,202 

320 

12,552 
312 

Total 

196,062 
403 
401 
208,713 
60 
26,696 
552 
95,051 
7,372 

BE 
BG 
IE 
FR 
CY 
LU 
MT 
AT 
PL 

* Belgium, Austria, Luxembourg and Poland could not make a distinction between subcontracting and intra-
group posting. 

** France: estimates. 

Source Questionnaire on incoming posted workers 

6.  BREAKDOWN BY NATIONALITY 

The  nationality  of  the  posted  worker  does  not  necessarily  correspond  to  his  or  her 
Member State of origin. Table 7 therefore gives a detailed overview of the nationality 
of the incoming posted  workers. Such  data are available for 11 Member States. Both 
Slovakia  and  Malta  provided  data  on  the  nationality  of  the  incoming  posted  workers, 
which both countries were not able to do for the Member State of origin (see Table 4). 

Some  interesting  conclusions  can  be  made  on  the  basis  of  this  table.  In  general  the 
distribution  of  the  posted  workers  by  nationality  does  not  differ  so  much  from  the 
distribution  by  Member  State  of  origin  given  that  the  correlation  between  both 
variables is 0.95 or more for all reporting Member States.26 However, it appears that 
for  France,  Austria  and  Belgium  the  share  of  posted  workers  with  a  nationality  from 
outside  the  EU-28/EFTA  in  the  total  number  of  incoming  posted  workers  (see  Table 
A1.2)  is  much  higher  compared  to  the  share  of  posted  workers  coming  from  outside 
the  EU-28/EFTA  (see  Table  A1.1).  Furthermore,  the  share  of  posted  workers  with 
Polish  nationality  in  the  total  number  of  incoming  posted  workers  in  Bulgaria, 
Denmark,  Luxembourg  and  Romania  is  (much)  higher  compared  to  the  share  of 
posted  workers  coming  from  Poland  to  these  countries.  This  implies  that  a  (high) 
number of posted workers with Polish nationality resides in a Member State other than 
Poland.  

The nationality of the incoming posted workers might also correspond to the Member 
State  where  the  services  are  provided.  For  instance,  more  than  5%  of  the  incoming 
posted  workers  in  Italy  and  Slovakia  have  the  nationality  of  their  Member  State  of 
temporary  employment.  Furthermore,  some  4%  of  the  posted  workers  employed  in 
France have the French nationality. 

26 The correlation coefficient is a measure that determines the degree to which two variables are associated. A correlation of -1.0 indicates a perfect negative 

correlation, and a correlation of 1.0 indicates a perfect positive correlation. 

19 

 
 
 
 
 
 
 
                                                 
Table 7 Number of persons registered in the national declaration tools for whom at least one declaration for one or more days has been made, by 
nationality, 2017 

DE 

EE 

IE 

EL 

y
t
i
l

a
n
o
i
t
a
N

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
IS 
LI 
NO 
CH 
Extra-EU 
Total 

BE 
3,399 
5,850 
2,315 
398 
15,986 
73 
700 
676 
3,578 
17,809 
2,346 
4,474 
14 
726 
2,898 
171 
4,234 
18 
45,165 
823 
35,476 
16,186 
19,421 
1,305 
4,847 
170 
349 
3,295 
7 
0 
47 
167 
19,692 
216,018 

BG 
7 
7 
6 
2 
54 

2 
11 
56 
19 
2 
15 

10 
2 
6 
21 

6 
20 
26 
4 
43 
2 
4 
4 
1 
6 

1 
3 
43 
383 

CZ 

DK 
115 
399 
559 
135 
4,970 
137 
176 
224 
134 
84 
259 
639 
2 
719 
1,898 
4 
489 
0 
671 
216 
6,408 
405 
1,026 
123 
606 
169 
717 
742 
3 
1 
178 
29 
1,078 
23,315 

ES 

LT 

HR 

CY  LV 
0 
0 
0 
0 
0 
0 
0 
34 
0 
0 
0 
0 

Receiving Member State (host country) 
FR 
10,634 
5,383 
3,081 
905 
19,879 
191 
602 
720 
14,892 
8,241 
1,469 
15,613 
7 
651 
1,991 
112 
1,663 
6 
4,314 
1,887 
20,616 
26,644 
17,492 
642 
4,179 
417 
627 
13,612 
26 
1 
141 
1,124 
29,750 
  207,512 

IT 
76 
350 
156 
11 
894 
8 
87 
34 
1,143 
226 
889 
979 
2 
0 
14 
0 
143 
0 
2 
0 
257 
0 
6 
0 
126 
0 
663 
0 
855 
0 
289 
6 
7,460 
0 
393 
0 
164 
0 
26 
0 
29 
2 
1,086 
0 
2 
0 
0 
0 
25 
0 
80 
2,476 
0 
18,951  42 

* Belgium and Denmark : including both posted workers and self-employed persons. 

** France: estimates.  

Source Questionnaire on incoming posted workers 

FI 

SE 

UK 

LU 
3,376 
298 
115 
12 
10,317 
13 
10 
30 
228 
2,438 
337 
400 

33 
766 

639 

228 
121 
2,980 
837 
1244 
89 
166 

2 
59 
1 

2  
90 

24,831 

HU  MT  NL 
3 
23 
1 
0 
56 
0 
9 
16 
31 
20 
2 
104 
2 
16 
3 
1 
8 

5 
18 
94 
20 
22 
0 
0 
0 
0 
77 
0 
0 
0 
3 
13 
552 

AT 
81 
1,960 
3,082 
265 
21,363 
26 
23 
146 
625 
99 
2,236 
3,494 
3 
67 
313 
0 
16,637 
0 
1,191 
935 
10,946 
1,726 
4,671 
8,878 
7,979 
105 
115 
1,618 
7 
11 
73 
341 
5,829 
94,845 

PL 

PT 

SI 

RO 
16 
150 
203 
8 
376 
4 
16 
39 
717 
183 
21 
508 
1 
0 
14 
0 
592 
0 
115 
124 
1,298 
76 
237 
7 
136 
7 
5 
101 
0 
0 
19 
6 
1,029 
6,008 

SK 
1 
79 
5,155 
8 
1,721 

1 
3 
165 
56 
52 
312 

15 

552 

16 
184 
4,482 
35 
462 
89 
917 
1 
32 
119 
2 

1 
1 
921 
15,930 

Total 
14,332 
14,201 
14,558 
1,732 
65,299 
439 
1,616 
1,903 
21,341 
26,737 
7,276 
26,138 
31 
2,203 
7,277 
296 
24,453 
30 
51,609 
4,870 
80,201 
45,385 
50,840 
11,439 
18,832 
899 
1,875 
20,658 
47 
13 
485 
1,754 
60,831 
583,514 

20 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
21 

 
 
7.  BREAKDOWN BY SECTOR OF ACTIVITY 

The  flow  of  incoming  posted  workers  might  vary  highly  by  sector  of  activity.  Figures 
on  the  distribution  of  the  posted  workers  by  sector  of  activity  were  provided  by  13 
Member  States  (Table  8).  Austria  only  reported  figures  for  the  construction  and 
transport sector.  

On average, almost one out of three of the individual posted workers registered by the 
12  reporting  Member  States  (excluding  Austria)  are  providing  services  in  the 
construction  sector  (see  Annex  I  –  Table  A1.3).  In  addition,  some  1  out  of  4  posted 
workers  are  employed  in  the  manufacturing  sector.  Above  average  figures  covering 
the reporting Member States are strongly affected by the data reported by France. If 
we  do  not  include  the  figures  for  France,  some  50%  of  the  posted  workers  are 
employed  in  the  construction  sector.  Most  of  the  incoming  posted  workers  registered 
in  Bulgaria,  Denmark,  Estonia,  Lithuania,  Latvia,  Slovakia  and  Sweden  are  employed 
in the construction sector. In 2017, some 45,000 posted workers provided services in 
the  French  construction  sector,  which  amounts  to  some  21%  of  the  incoming  posted 
workers.  In  Greece  most  of  the  posted  workers  are  active  in  the  hotel  and  catering 
industry,  while  in  France,  Italy  and  Romania  most  of  them  provide  services  in  the 
manufacturing industry. In France, a high number of posted workers are employed in 
sectors other than for those figures are reported.27 

In  2017,  there  were  95,051  individual posted  workers  registered  in  Austria,  of  which 
22,919  were  involved  in  the  construction  sector.  This  means  that  the  construction 
sector  represented  24%  of  the  total  number  of  individuals  posted  to  Austria. 
Furthermore,  224,753  individual  posted  workers  were  registered  in  the  Austrian 
declaration as providing services in the transport sector, mainly coming from Poland, 
Hungary and Germany. This number is extremely high because of an interpretation of 
an  Austrian  law  regarding  transport,  which  makes  that  the  figures  for  2017  are 
distorted  compared  to  the  years  before.28  The  reported  figures  for  Austria  in  the 
different chapters of this report therefore only contain ‘normal’ posting and hiring out 
activities without including the transport sector. 

Before  October  2017,  data  extracted  from  LIMOSA  revealed  only  whether  or  not  the 
employer  of  the  posted  worker  was  involved in  construction  activities.  Data  for  other 
sectors  was  not  available  for  Belgium.  Since  October  2017  posting  undertakings 
should  indicate  more  in  detail  the  nature  of  their  services.29  Because  of  this  change, 
for  2017  no  data  on  the  sector  of  activity  are  available  for  Belgium  as  the  notion  of 
‘construction’  used  before  2017  differs  to  some  extent  from  the  notion  used  after 
2017.  However,  based  on  figures  for  2015,  the  Belgium  construction  sector 
represented 62% of the total number of individuals posted to Belgium.30 

27 France reported data for the following sectors: agriculture, manufacturing, construction, accommodation and food service activities, performing and tour 

operators.  

28 Based on input from the national expert from Austria.  

29 List with sectors: construction; meat processing; agricultural; cleaning; security; ICT; financial institutions and insurance; production and distribution of 
electricity,  gas  and  water;  health  care  and  social  services;  accommodation  and  catering;  private  households;  metalwork;  electrical  installation  and 
assembly works – petrochemical industry; transport and distribution; wood and furniture industry; trade in other consumer goods; other. 

30  De  Wispelaere,  F.  and  Pacolet,  J.  (2017),  The  size  and  impact  of  intra-EU  posting  on  the  Belgian  economy.  With  a  special  focus  on  the  construction 

sector. Summary, HIVA – KU Leuven. 

22 

 
 
                                                 
Table 8 Number of persons registered in the national declaration tools for whom at least one declaration for one or more days has been made, by 
sector of activity, 2017 

Receiving 
MS 

Agriculture, 
forestry 
and fishing 

Mining 
and 
quarrying 

Manufacturing  Electricity, 
gas, steam 
and air 
conditioning 
supply 

Water 
supply; 
sewerage; 
waste 
management 
and 
remediation 
activities 

Construction  Wholesale 
and retail 
trade; 
repair of 
motor 
vehicles 
and 
motorcycles 

Transporting 
and storage 

Accommodation 
and food service 
activities 

Information 
and 
communication 

Financial 
and 
insurance 
activities 

Real 
estate 
activities 

Professional, 
scientific 
and 
technical 
activities 

Administrative 
and support 
service 
activities 

Public 
administration 
and defence; 
compulsory 
social security 

Education  Human 
health 
and 
social 
work 
activities 

Arts, 
entertainment 
and 
recreation 

Other 
services 
activities 

Activities of 
households as 
employers; 

Activities of 
extraterritorial 
organisations 
and bodies 

Total 

BE * 
BG 
CZ 
DK** 
DE 
EE 
IE 
EL 
ES 
FR**** 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT***** 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
Total***** 

1 

1 

27 

1,068 

139 

6,514 

0 

 0 

22,003 

263 
0 

0 
117 

79 

506 

919 

24,956 

0 

0  

123 
0 

0 
24 

0 

7 

297 

591 

7 

59 

64,547 

5,977 
0 

0 
4,223 

2,144 

4,692 

10,918 

7 

81 

0 

0  

127 
0 

0 
237 

67 

37 

20 

384 

54 

 0 

180 
12 

0 
291 

197 

92 

418 

142 

12,396 
79,672***  
482 

0  

45,024 

2,797 
40 

25 
12,472 

50 

398 

14 

0  

914 
0 

24 
486 

11 

574 

0 

0  

4,347 
0 

0 
5,087 

22,919 

224,753  

736 

1128 

6,679 

208 

243 

13 

221 

221 

805 

43,596 

15 

74 

1 

518 

6,373 

1,450 
0 

0 
25 

358 

54 

18 

50 

718 

57 

 0 

323 
0 

0 
233 

63 

91 

35 

20 

2 

 0 

363 
1 

1 
44 

82 

6 

1 

8 

0 

0  

34 
0 

0 
20 

0 

2 

6,457 

573 

73 

4 

629 

98 

4 

457 
0 

7 
316 

213 

660 

928 

0 

870 

8 

6 

1,442 
0 

0 
1,331 

105 

2,418 

1,336 

0 

15 

0 

0  

119 
0 

0 
0 

0 

0 

0 

10 

4 

0  

52 
0 

0 
3 

2 

1 

62 

134 

0 

18 

0 

0  

124 
0 

2 
86 

12 

20 

358 

620 

25 

242 

1 

143 

13,143 

321 
0 

1 
94 

1 

115 

60 

5 

770 

0 

192 

34 
0 

2 
193 

0 

493 

46 

0 

1 

0 

0  

1 
0 

0 
8 

0 

172 

14,146 

1,735 

182 

0 

0 

4 

0 

5 
0 

0 
4 

0 

4 

12 

29 

394 

24,929 

732 

922 

217,885 

19,453 
53 

62 
25,294 

5,200 

16,478 

67,341 

378,743 

99,108 

1648 

1361 

124,389 

3,465 

10,474 

8,886 

7,992 

1,127 

138 

3,316 

7,516 

134 

* Belgium: figures are not included as data only available until September 2017.  

** Denmark: including both posted workers and self-employed persons. 

*** Germany: SOKA-BAU collects data on the number of posting undertakings and posted workers who participate in the leave scheme of the German  construction industry 
(reported figure only includes EU/EFTA countries – total amounts to 85,272 workers in 2017).  

**** France: estimates. The same individual worker can be posted from different countries to different sectors. This explains the higher total figure compared to  Tables 4 
and  7.  France  reported  detailed  data  for  the  following  sectors:  agriculture,  manufacturing,  construction,  accommodation  and  food  service  activities,  performing  (reported  
under ‘arts, entertainment and recreation’ and finally tour operators (4,284 posted workers – figure not included in Table 8). Some 62,511 posted workers were employed in 
‘other sectors’.  

23 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
***** Austria: reported figures for the construction and transport sector by Austria are not taken into account when calculating total figures. 

Source Questionnaire on incoming posted workers; SOKA-BAU. 

24 

 
 
8.  AVERAGE DURATION OF THE POSTING PERIOD 

Figures on the average period of posting of persons for whom at least one declaration 
for one or more days has been made in 2017 is reported in Table 9. In case a person 
was posted multiple times abroad in 2017, the sum of all these periods will be made. 
Consequently,  the  average  duration  per  posting  (see  also  the  PD  A1  report)  will  be 
lower than the figures cited in this report. For instance, if a person is sent 2 times to 
another Member State in 2017, the first time for a period of 3 months and the second 
time for a period of 5 months, the average duration per posting amounts to 4 months 
and the duration the person concerned has been posted during 2017 is 8 months.  

The  average  period  workers  are  posted  abroad  may  differ  strongly,  particularly 
depending  on  the  services  that  should  be  carried  out.  In  that  regard,  figures  on  the 
duration  of  the  period  by  sector  of  activity  would  be  very  useful.  However,  there  is 
little  chance  that  Member  States  are  able  to  provide  such  detailed  figures.  Some  12 
Member  States  reported  data  on  the  average  period  posted  workers  are  providing 
services  in  their  country.  Some  of  these  countries  even  made  a  more  detailed 
distribution by type of posting.  

The  average  period  of  posting  per  individual  amounts  to  some  133  days  in  these  12 
Member States.31 The average period posted workers are providing services in Latvia 
and  Poland  is  longer  than  one  year.  This  is  in  contrast  to  the  very  short  period  of 
posting  activities  in  Denmark32  and  Luxembourg.  The  average  period  a  worker  is 
employed in France amounts to some 115 days and does not differ between the type 
of postings.  

31 These findings are confirmed by figures of the German construction sector as more than 90% of the incoming workers are posted for a period less than 6 

months (SOKA BAU, Geschäftsbericht 2014). 

32 However, the average period is calculated solely for those postings with a start date and end date in 2017.  

25 

 
 
 
                                                 
Table 9 Average period of posting of persons for whom at least one declaration for one or more 
days has been made, number of days, by type of posting, 2017 

Posted workers 

Posting under a contract 
concluded between the 
business making the 
posting and the party for 
whom the services are 
intended (‘contracting/ 
subcontracting’) 

Posting to an 
establishment or 
business owned by the 
same business group in 
the territory of 
another Member State 
(‘intra-corporate 
transfers’) 

173* 

22 

154 

Hiring out by a 
temporary 
employment firm or 
placement agency to 
a user business 
established in 
another Member 
State 
139 

139 

115 

153 

44* 

107* 

119 

119 

37 

132 
513 

Total posted 
workers 

Posted  
self-employed 

Total 

180 

26 

175 
87 

34 

139 

116 

83 

498 

48 

111 
512 

126 

72 

177 
87 

33** 

139 

116 

83 

498 

48 

111 
512 

126 

72 

133 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT** 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
Average* 

*  Belgium,  Luxembourg  and  Austria  could  not  make  a  distinction  between  intra-group  posting  and 
subcontracting. 

** Austria and Denmark: weighted average. 

*** France: estimates. 

Source Questionnaire on incoming posted workers 

9.  SHARE OF INTRA-EU POSTING IN NATIONAL WORKFORCE 

The  number  of  incoming  individual  posted  workers  registered  in  the  national 
registration  tools  can  be  compared  to  the  total  number  of  employed  persons  in  the 
receiving  Member  States  to  know  the  relative  impact  of  intra-EU  posting.  Such  data 
are available for 18 Member States. However, the numerator only include the persons 
registered  in  2017  (i.e.  flow  of  posted  workers).  This  results into  an  underestimation 
of the size of posted workers (i.e stock  of posted workers) as it does not include the 
persons  who  were  providing  services  in  2017  but  who  were  registered  in  the  host 
Member State in a previous year (for instance, in December 2016). 

On average, 0.6% of the employment in these 18 Member States can be related to the 
employment of posted workers (Table 10). The share of this type of intra-EU mobility 
is  marginal  in  host  countries  Bulgaria,  Ireland,  Greece,  Cyprus,  Latvia  and  Poland. 

26 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
However,  not  in  all  Member  States  the  impact  of  posting  on  total  employment  is 
negligible.  For  Belgium,  incoming  intra-EU  posting  amounts  to  4.5%  of  its  total 
employment  and  in  Luxembourg  it  even  amounts  to  almost  6%.  Also  in  Austria 
(2.2%),  Sweden  (1.4%)  and  Denmark  (0.8%)  the  share  of  posting  in  total 
employment  is  higher  compared  to  the  EU  average.  Finally,  posted  workers  account 
for approximately 0.8% of total employment in France. 

By  using  the  data  about  the  duration  of  the  posting  period  reported  in  Table  9,  the 
relative weight of posting on the labour market in terms of full-time equivalents (FTEs) 
can  be  estimated.  Such  data  are  only  available  for  11  Member  States.  The  fact  that 
posted  workers  are  active  for  only  a  limited  number  of  months  in  the  host  Member 
State  results in  a lower  impact  of  posting  on  total  employment in  terms  of  FTEs.  For 
instance, the share of posting in total employment decreases to 2.5% for Belgium, to 
1.3% for Luxembourg and to 0.3% for France.  

Finally,  a  more  detailed  analysis  is  made  of  the  share  of  posted  workers  in  the 
employment by sector of activity. These figures are reported for 10 Member States by 
Table 11.  

Several  host  Member  States  are  confronted  with  a  high  share  of  posted  workers  in 
their  construction  sector.  The  relative  impact  of  intra-EU  posting  in  the  construction 
sector amounts to 47% in Luxembourg, 11% in Sweden, 6.9% in Denmark and finally 
6.3% in Austria. The share of intra-EU posting in total employment accounts for ‘only’ 
2.5% in the French construction sector. 

SOKA-BAU collects data on the number of posting undertakings who participate in the 
leave  scheme  of  the  German  construction  industry.  Based  on  these  data,  posting 
accounts  for  some  5%  of  the  employed  workers  in  the  German  construction  sector. 
Finally,  intra-EU  posting  accounts  for  almost  one  third  of  employment  in  the  Belgian 
construction sector.33 

The relative impact of posting in sectors other than construction seem to be (very) low 
for  all  the  reporting  Member  States.  Only  for  Luxembourg  we  observe  that  intra-EU 
posting  also  has  a  significant 
in  several  other  sectors  of  activity 
(manufacturing; electricity, gas, steam and air conditioning supply; administrative and 
support  service  activities).  Moreover,  according  to  figures  published  by  Wagner  and 
Hassel  approximately  4  out  of  10  of  the  workers  employed  in  the  German  meat 
processing industry are posted workers.34 

impact 

33  De  Wispelaere,  F.  and  Pacolet,  J.  (2017),  The  size  and  impact  of  intra-EU  posting  on  the  Belgian  economy.  With  a  special  focus  on  the  construction 

sector. Summary, HIVA – KU Leuven. 

34  Wagner,  I.  and  Hassel,  A.  (2016),  ‘Posting,  subcontracting  and  low-wage  employment  in  the  German  meat  industry’,  Transfer:  European  Review  of 
Labour and Research, Vol. 21, No. 2, p. 201-213 

27 

 
 
                                                 
Table 10 
one declaration for one or more days has been made in total employment, 2017 

Share of persons registered in the national declaration tools for whom at least 

Total employed 
persons  (in ,000) 

Number of incoming 
posted persons 

% of postings on 
total employed 
persons 

Estimated total 
employed 
persons in FTEs 
(in ,000) 

Estimated number 
of incoming posted 
persons in FTEs* 

% of employed 
persons in FTEs 

4,638 

3,150 

216,018 

403 

4.5% 

0.01% 

4,060 

3,112 

104,888 

2.5% 

96 

0.003% 

2,816 

23,336 

0.8% 

2,446 

1,656 

0.1% 

659 

2,194 

3,753 

1,229 

401 

922 

0.2% 

0.02% 

0.02% 

1,964 

153 

0.01% 

26,880 

207,512 

0.77% 

24,355 

65,949 

0.27% 

23,023 

18,967 

0.1% 

20,868 

4,316 

0.02% 

380 

895 

1,355 

433 

4,421 

4,260 

16,423 

59 

52 

2,722 

26,696 

2,906 

95,051 

7,372 

0.02% 

0.01% 

0.2% 

5.8% 

0.1% 

2.2% 

0.0% 

855 

52 

0.01% 

260 

3,511 

1.3% 

15,824 

10,341 

0.1% 

8,671 

6,008 

0.1% 

8,330 

2,074 

0.0% 

2,531 

15,930 

0.6% 

2,452 

3,142 

0.1% 

5,022 

72,552 

1.4% 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UK 

IS 

LI 

NO 

CH 

Total 

111,502 

698,136 

0.6% 

In order to estimate the number  of posted persons  in FTEs, the average duration  was  divided by 365 

* 
days, because figures were collected in terms of ‘calendar days’ and not in terms of ‘working days’. 

Source Questionnaire on incoming posted workers and Eurostat.  

29 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 11 

Share of persons registered in the national declaration tools for whom at least one declaration for one or more days has 

been made in total employment, by sector of activity, 2017 

Receiving 
MS 

Agriculture, 
forestry 
and fishing 

Mining 
and 
quarrying 

Manufacturing  Electricity, 
gas, steam 
and air 
conditioning 
supply 

Water 
supply; 
sewerage; 
waste 
management 
and 
remediation 
activities 

Construction  Wholesale 
and retail 
trade; 
repair of 
motor 
vehicles 
and 
motorcycles 

Transporting 
and storage 

Accommodation 
and food service 
activities 

Information 
and 
communication 

Financial 
and 
insurance 
activities 

Real 
estate 
activities 

Professional, 
scientific 
and 
technical 
activities 

Administrative 
and support 
service 
activities 

Public 
administration 
and defence; 
compulsory 
social security 

Education  Human 
health 
and 
social 
work 
activities 

Arts, 
entertainment 
and 
recreation 

Other 
services 
activities 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 

0.0% 

0.0% 

1.7% 

3.3% 

0.0% 

0.0% 

0.0% 

0.0% 

3.1% 

0.0% 

0.0% 

0.4% 

0.0% 

2.0% 

0.0% 

0.0% 

1.9% 

0.1% 

0.1% 

2.6% 

0.7% 

0.0% 

0.0% 

0.1% 

0.0% 

0.6% 

0.0% 

0.0% 

0.0% 

0.1% 

0.1% 

6.9% 
± 5% 
0.8% 

0.0% 

2.5% 

0.2% 

0.0% 

0.1% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.4% 

0.0% 

0.0% 

0.0% 

0.4% 

0.0% 

0.1% 

0.0% 

0.1% 

0.6% 

0.1% 

0.1% 

0.7% 

0.2% 

0.0% 

0.0% 

0.1% 

0.1% 

0.0% 

0.0% 

0.0% 

0.0% 

0.4% 

0.0% 

0.0% 

0.3% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.1% 

0.0% 

0.0% 

0.0% 

0.8% 

0.0% 

0.0% 

0.0% 

0.1% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.1% 

0.0% 

0.0% 

0.0% 

0.4% 

1.1% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.3% 

0.2% 

0.0% 

0.0% 

2.8% 

0.0% 

0.0% 

0.0% 

0.1% 

0.0% 

3.6% 

31.5% 

26.7% 

47.3% 

2.4% 

34.6% 

0.3% 

2.4% 

0.2% 

1.3% 

1.5% 

14.1% 

0.0% 

0.0% 

0.4% 

4.5% 

4.0% 

0.0% 

0.0% 

0.7% 

0.1% 

1.0% 

3.1% 

0.1% 

0.7% 

2.1% 

0.2% 

0.3% 

1.5% 

0.1% 

0.1% 

3.7% 

6.3% 

0.1% 

2.7% 

0.1% 

0.1% 

11.3% 

0.0% 

0.0% 

0.1% 

0.1% 

0.2% 

0.1% 

0.0% 

0.0% 

0.1% 

2.8% 

0.1% 

0.0% 

0.1% 

0.0% 

0.0% 

0.7% 

0.6% 

0.1% 

0.2% 

0.1% 

3.6% 

0.6% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.3% 

1.4% 

0.0% 

0.0% 

0.0% 

0.0% 

Source Questionnaire on incoming posted workers; SOKA-BAU; Eurostat. 

30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10. 

EVOLUTION OF INTRA-EU POSTING 

Member States were asked to report the evolution of intra-posting by providing figures 
for 2012 to 2017. Compared to 2016, incoming intra-EU postings strongly increased in 
Lithuania and Slovakia in relative terms. Furthermore, Sweden and Austria registered 
a  much  higher  number  of  posted  workers  in  2017.  Finally,  Greece  and  Romania 
registered less posted workers compared to 2016. 

It  should  be  noted  that  the  evolution  of  the  number  of  individual  posted  persons  to 
Belgium  shows  a  remarkable  growth.  In  2017,  an  additional  73,700  persons  were 
registered in LIMOSA compared to 2012. Such a strong increase, mainly concentrated 
in the construction sector, has a significant impact on the share of intra-EU posting in 
Belgium. 

Table 12 
one declaration for one or more days has been made, 2012 - 2017 

Number of persons registered in the national declaration tools for whom at least 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 

2012 

2013 

2014 

2015 

2016 

2017 

142,272 

164,972 

185,030 

207,491 

208,558 

216,018 

Change  
2016 - 2017 
% 
3.6% 

Number 
7,460 

16,518 

16,517 

18,805 

22,172 

23,336 

5.2% 

1,164 

1,008 

668 

981 

922 

-6.0% 

-59 

336 

439 

102 

249 

116 
13,624 

213 

427 
17,403 

326 

71,600 

4,851 

6,140 

4,973 

4,360 

64 
480 
19,002 
2,023 
507 

74,845 
4,148 

6,418 

6,031 

52 
2,722 
26,696 
2,906 
552 

95,051 
7,372 

-18.8% 
467.1% 
40.5% 
43.6% 
8.9% 

-12 
2,242 
7,694 
883 
45 

27.0% 
77.7% 

20,206 
3,224 

6,008 

-6.4% 

-410 

15,930 

164.1% 

9,899 

38,251 

42,697 

47,727 

72,552 

52.0% 

24,825 

Source Questionnaire on incoming posted workers 

11. 

COMPARISON TO THE DATA FROM THE A1 FORMS 

In  this  last  chapter,  the  figures  from  the  national  registration  tools  are  compared  to 
the data on received postings from the  PD A1 report for reference year 2017.  It first 
takes  up  the  opportunity  to  systematise  the  discussion  on  the  differences  between 
both  application/registration  systems  from  a  receiving  perspective.  Differences 
between  the  reference  groups  covered  by  PD  A1  and  the  national  registration  tools 
should  clearly  be  indicated  in  order  to  avoid  any  misinterpretation  of  the  data  and 
consequently wrong conclusions by the reader.  

31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 13 
national declaration tools, from a receiving perspective 

Differences between the A1 application process and the registration in the 

Legal base 

Area 
Scope 

Exempted 

Enforcement 

Data from the A1 form 
Basic Regulation (EC) No 883/2004 and 
Implementing Regulation (EC) No 
987/2009 
Social security 
Determined by Art. 12 of the Basic 
Regulation 

Persons active in two or more Member 
States (Art. 13 of the Basic Regulation); 
postings longer than two years; 
repetitive postings  

In some cases, a posting may take place 
without the institutions being informed 
of it. Moreover, a PD A1 can also be 
awarded with retroactive effect. 

Data from the national declaration tools 
Directive 2014/67/EU 

Terms and conditions of employment 
Determined by Art. 3(1) of the Posting of Workers Directive + (for 
some MSs: + self-employed and/or + posting undertakings 
established outside the EU-28/EFTA) 
Several categories in some/most host MSs (for instance, persons 
attending business meetings or participation in seminars and 
lectures are not always required to register) + (by several MSs: + 
self-employed and/or + posting undertakings established outside 
the EU-28/EFTA) 
Implementation of a ‘simple declaration’ system is a faculty given 
to Member States, not an obligation. Most Member States 
implemented sanctions in the event of non-registration. 

It  should  be  acknowledged  that  the  data  from  the  A1  form  and  the  national 
registration  tools  only  provide  an  indicative  picture  of  the  actual  number  of  posted 
workers because of several limitations (see also Table 13). 

Firstly,  the  notion  and  scope  of  Regulation  (EC)  No  883/2004  on  the  coordination  of 
social security systems (i.e. the ‘Basic Regulation’) 35 differ from the notion and scope 
of  the  Posting  of  Workers  Directive.36  Because  of  the  differences  in  scope,  persons 
might be ‘posted’ under the Basic Regulation but not in the meaning of the Directive. 
For instance, self-employed persons falling under Article 12 (2) of the Basic Regulation 
are  not  covered  by  the  Posting  of  Workers  Directive.  In  contrast,  persons  might  also 
be posted under the Posting of Workers Directive and not under the Basic Regulation. 
For instance, workers who pursue an activity in two or more Member States (Article 13 

35 Article 12 (1) of the Basic Regulation – posted worker: ”a person who pursues an activity as an employed 
person in a Member State on behalf of an employer  which normally carries out its activities there and 
who is posted by that employer to another Member State to perform work on that employer's behalf […] 
provided that the anticipated duration of such work does not exceed twenty-four months and that he is 
not  sent  to  replace  another  person”.  Article  12  (2)  -  self-employed  person  of  the  Basic  Regulation:  "a 
person  who  normally  pursues  an  activity  as  a  self-employed  person  in  a  Member  State  who  goes  to 
pursue  a  similar  activity  in  another  Member  State  […]  provided  that  the  anticipated  duration  of  such 
activity does not exceed twenty-four months." 

36  Article  1  (3)  of  the  Posting  of  Workers  Directive  –  posted  worker  means  "a  worker  who,  for  a  limited 
period, carries out his or her work in the territory of a Member State other than the State in which he or 
she  normally  works  (Article  2)  provided  that  the  undertakings,  in  the  framework  of  transnational 
provision of services, take one of the following transnational measures: 

(a)  post  workers  to  the  territory  of  a  Member  State  on  their  account  and  under  their  direction,  under  a 
contract concluded between the undertaking making the posting and the party for whom the services are 
intended,  operating  in  that  Member  State,  provided  there  is  an  employment  relationship  between  the 
undertaking making the posting and the worker during the period of posting; or  

(b) post workers to an establishment or to an undertaking owned by the group in the territory of a Member 
State, provided there is an employment relationship between the undertaking making the posting and the 
worker during the period of posting; or  

(c) being a temporary employment undertaking or placement agency, hire out a worker to a user undertaking 
established or operating in the territory of a Member State, provided there is an employment relationship 
between the temporary employment undertaking or placement agency and the worker during the period 
of posting.” 

32 

 
 
                                                 
of  the  Basic  Regulation)  may  fall  under  the  terms  and  conditions  of  the  Posting  of 
Workers  Directive.  This  fact  makes  it  difficult  to  count  the  exact  number  of  posted 
persons in the EU. 

Secondly, not all Member States have a system for prior declaration as this is not an 
obligation.  Moreover,  most  declaration  tools  exempt  posted  self-employed  persons 
and posting undertakings established outside the EU-28/EFTA from the requirement to 
register in the host Member State. In addition, several categories of ‘posted’ workers 
might  be  exempted  (e.g.  persons  attending  business  meetings,  participating  in 
seminars and lectures, international truck drivers). This creates an incomplete view of 
the  size  and  characteristics  of  posting  undertakings  providing  services.  Also  the  data 
from  the  A1  forms  do  not  fully  reflect  intra-EU  posting.  According  to  social  security 
coordination rules, workers who at the outset will be posted for a period of longer than 
two years fall outside the posting provisions of the Regulation, and in such case they 
need  to  be  socially  insured  in  the  host  Member  State,  unless  a  specific  agreement 
under  Article  16  of  the  Regulation  is  concluded.  Hence,  in  the  absence  of  such 
agreement, they no longer need a PD A1 document, and these workers will not appear 
in  the  related  data.  Moreover,  as  workers  may  be  posted  to  the  same  Member  State 
more than once per year, it may be the case that the person applies for a PD A1 which 
is then used on more than one occasion during its validity period. Therefore, while EU 
data  will  count  one  posting  (only  one  PD  A1  is  issued),  national  data  will  count  for 
example  two  or  three,  depending  on  the  number  of  declarations  made  prior  to  the 
posting. 

Finally, there is no view on the group of posted workers without a PD A1 or the group 
of  unregistered  posted  workers  in  the  national  declaration  tools.  In  some  cases,  a 
posting  may  take  place  without  the  institutions  being  informed  of  it.  Moreover,  a 
PD A1  can  also  be  awarded  with  retroactive  effect.  Consequently  the  number  of 
PDs A1 issued and its evolution may depend on the number of inspections performed 
by  the  enforcement  bodies  in  the  host  Member  State  as  well  as  to  what  extent  host 
Member States have implemented sanctions for failure to present a PD A1. As a result, 
the  group  of  posted  workers  without  a  PD  A1  might  be  comprehensive.  Most  host 
Member  States  define  sanctions in  case  the  provision  of  services  by  incoming  posted 
workers  is  not  registered  in  their  declaration  tool.  This  should  limit  the  number  of 
unregistered posted workers.  

Not  only  the  above  limitations  affect  the  picture  of  the  actual  number  of  posted 
workers, but also the collection of data. Data on the A1 forms is collected at EU level 
via  a  thematic  questionnaire  launched  in  the  framework  of  the  Administrative 
Commission. An important limitation of this exercise is that only data on the number 
of PDs A1 issued according to Article 12 of the Basic Regulation are available from the 
perspective  of  the  receiving  Member  State,  which  is  an  underestimation  of  the  total 
number  of  PDs  A1  received.  Moreover,  these  figures  count  the  number  of  A1  forms 
and not the number of persons involved. Consequently, the ‘unit of measure’ reported 
in  Table  14  differs  as  the  A1  data  refers  to  forms  and  the  data  from  the  national 
declaration tools refer to persons registered37.  

It is clear that both data sources are comparable to a limited extent. In 2017, a total 
of  1.73  million  PDs  A1  were  issued  for  persons  covered  by  Article  12  of  the  Basic 

37 Consequently, it might be interesting to have in the future a view on the total number of postings counted 

by the national declaration tools. 

33 

 
                                                 
Regulation.  The  main  sending  Member  States  were  Germany  (332,091  PDs  A1), 
Poland (235,836 PDs A1) and Slovenia (163,876 PDs A1). The main receiving Member 
States  were  Germany  (427,175  PDs  A1),  France  (241,363  PDs  A1)  and  Belgium 
(167,335  PDs  A1).  Table  14  shows  that  Belgium,  Denmark,  Lithuania,  Slovakia  and 
Sweden  registered  a  higher  number  of  incoming  posted  persons  in  their  national 
registration tools compared to the number of PDs A1 it received according to Article 12 
of  the  Basic  Regulation.  However,  the  opposite  conclusion  holds  true  for  Bulgaria, 
Estonia,  Ireland,  France,  Greece,  Italy,  Malta,  Latvia,  Luxembourg,  Hungary,  Malta, 
Austria, Poland and Romania. 

The  average  duration  persons  are  active  under  Article  12  was  98  days  in  2017.  By 
multiplying the  average  duration  by  the  number  of  times  a  person  is sent  during  the 
year  it  is  possible  to  estimate  the  average  duration  an  individual  person  covered  by 
Article  12  was  temporarily  employed  in  another  Member  State.  The  fact  that  the 
average duration was 98 days and that the person was sent almost two times abroad 
in 2017 makes that an individual person was abroad 191 days on average. This figure 
is  higher  compared  to  the  figure  in  this  report  (the  average  period  of  posting  per 
individual amounts to some 133 days). 

Table 14 
tools for whom at least one declaration for one or more days has been made, 2017 

Number of PDs A1 received versus persons registered in the national declaration 

Number of persons registered in the 
national declaration tools for whom at least 
one declaration for one or more days has 
been made 
216,018 
403 
n.a. 
23,336 
n.a. 
1,229 
401 
922 
n.a. 
207,512 
n.a. 
18,967 
59 
52 
2,722 
26,696 
2,906 
552 
n.a. 
95,051 
7,372 
n.a. 
6,008 
n.a. 
15,930 
n.a. 
72,552 
n.a. 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 

Number of A1 forms received according to Article 12 of 
Regulation (EC) No 883/2004 

167,335 
3,508 
24,227 
15,592 
427,175 
3,025 
6,171 
8,109 
60,488 
241,363 
12,791 
64,669 
1,256 
1,356 
2,261 
32,664 
12,924 
2,513 
111,522 
141,046 
20,620 
22,639 
12,036 
6,357 
13,759 
22,252 
44,005 
59,587 

Source Questionnaire on incoming posted workers and PD A1 Questionnaire 

34 

 
  
12. 

CONCLUSION 

This report provides additional quantitative information on the phenomenon of posting 
of  workers  from  a  receiving  perspective.  In  most  Member  States,  incoming  posting 
undertakings  are  required  to  fill  in  a  declaration  before  providing  services.  This 
declaration  obligation  opens  up  a  wealth  of  information  on  the  size  and  profile  of 
incoming  posted  workers.  Such  data  is  now  collected  and  reported  for  the  first  time 
and is a useful complement to the main source of information coming from the PD A1 
forms.  

The  image  presented  is  incomplete  due  to  missing  data  from  Member  States  which 
have a declaration tool in place and to the voluntary nature of a  system for previous 
declaration.  It  can  therefore  be  expected  that  the  main  fully  comparable  dataset  will 
continue  to  be  the  PD  A1  forms.  Nevertheless,  in  the  coming  years  more  Member 
States  will  probably  be  able  to  provide  data  coming  from  the  declaration  tools,  thus 
giving us a better image of intra-EU posting in terms of size and characteristics.  

35 

 
ANNEXES 

36 

 
 
Table A1.1 
one declaration for one or more days has been made, column % 

Number of persons registered in the national declaration tools for whom at least 

)
n
i
g
i
r
o
f
o
e
t
a
t
S

r
e
b
m
e
M

(
e
t
a
t
S
r
e
b
m
e
M
g
n
d
n
e
S

i

PT 

RO 

SI 

SK 

FI 

SE 

UK 

DE 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
IS 
LI 
NO 
CH 
Extra-EU 
Total 

BE 
1.1% 
2.6% 
1.3% 
0.2% 
10.1% 
0.0% 
0.3% 
0.1% 
2.0% 
7.9% 
0.6% 
2.4% 
0.2% 
0.3% 
1.4% 
3.5% 
1.4% 
0.0% 
25.5% 
0.4% 
15.8% 
7.5% 
6.5% 
1.9% 
3.0% 
0.1% 
0.2% 
1.9% 
0.0% 
0.0% 
0.0% 
0.2% 
3.0% 
100% 

BG 
5.5% 
0.0% 
0.7% 
0.2% 
15.9% 
0.0% 
0.0% 
2.7% 
17.4% 
4.2% 
0.7% 
2.7% 
0.0% 
0.7% 
2.2% 
2.2% 
4.5% 
0.0% 
2.0% 
6.7% 
2.5% 
0.0% 
13.2% 
0.5% 
0.0% 
1.5% 
0.2% 
1.7% 
0.0% 
0.0% 
0.2% 
2.7% 
13.4% 
100% 

CZ 

DK 
0.9% 
0.8% 
2.5% 
0.0% 
27.6% 
0.5% 
0.7% 
0.3% 
0.6% 
0.4% 
0.6% 
3.3% 
0.1% 
2.2% 
8.5% 
0.1% 
1.5% 
0.0% 
4.1% 
1.3% 
24.1% 
1.3% 
1.9% 
0.8% 
2.3% 
1.0% 
4.4% 
4.0% 
0.0% 
0.1% 
1.4% 
0.6% 
2.3% 
100% 

EE 
0.2% 
0.1% 
0.0% 
0.2% 
1.9% 
0.0% 
0.0% 
0.0% 
0.2% 
0.0% 
0.0% 
0.2% 
0.1% 
40.6% 
14.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
33.9% 
3.7% 
0.0% 
0.0% 
0.2% 
3.3% 
0.3% 
0.9% 
0.0% 
0.0% 
0.2% 
0.0% 
0.0% 
100% 

IE 
2.2% 
2.2% 
1.0% 
4.2% 
14.0% 
0.0% 
0.0% 
0.0% 
3.0% 
0.7% 
1.0% 
5.5% 
0.0% 
0.0% 
0.2% 
0.0% 
3.5% 
0.0% 
2.5% 
2.2% 
1.5% 
4.7% 
0.2% 
0.7% 
0.5% 
0.0% 
1.5% 
47.4% 
0.0% 
0.0% 
0.0% 
1.0% 
0.0% 
100% 

EL 
0.0% 
22.3% 
6.3% 
0.0% 
6.7% 
2.3% 
0.0% 
0.0% 
0.0% 
4.1% 
0.0% 
4.2% 
2.9% 
1.8% 
1.6% 
0.0% 
0.0% 
0.0% 
3.7% 
0.0% 
1.0% 
0.0% 
0.7% 
2.2% 
0.2% 
1.6% 
0.5% 
17.9% 
0.0% 
0.0% 
0.0% 
19.2% 
0.7% 
100% 

Receiving Member State (host country) 

ES 

FR  HR 
5.9% 
2.1% 
1.5% 
0.4% 
  11.9% 
0.2% 
0.2% 
0.2% 
  12.6% 
0.0% 
0.4% 
8.9% 
0.3% 
0.4% 
1.1% 
2.1% 
0.6% 
0.1% 
2.3% 
1.0% 
8.7% 
  12.1% 
5.6% 
0.5% 
2.0% 
0.2% 
0.3% 
7.7% 
0.0% 
0.0% 
0.2% 
2.2% 
8.4% 
  100% 

LT 
LV 
CY 
IT 
0.0% 
0.0% 
0.0% 
0.6% 
0.0% 
0.0% 
0.0% 
2.4% 
0.0% 
0.0% 
0.0% 
1.0% 
0.0% 
0.0% 
0.0% 
0.1% 
0.2% 
5.8% 
0.0% 
5.4% 
0.0% 
0.0% 
0.0% 
0.2% 
0.0% 
0.0% 
0.0% 
0.3% 
67.8%  0.0% 
0.0% 
0.1% 
0.0%  15.4%  0.0% 
7.2% 
0.1% 
20.3%  1.9% 
1.1% 
0.0% 
0.0% 
0.0% 
3.9% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.3% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
1.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
1.1% 
0.0% 
0.0% 
0.0% 
0.7% 
0.0% 
0.0% 
0.0% 
0.5% 
0.0% 
0.0% 
0.0% 
4.3% 
0.7% 
7.7% 
0.0% 
4.9% 
0.0% 
0.8% 
0.0% 
0.0% 
0.9% 
36.9%  10.2%  0.0% 
0.0% 
0.0% 
0.0% 
3.5% 
0.0% 
0.0% 
0.0% 
1.2% 
0.0% 
0.0% 
0.0% 
0.1% 
0.0% 
0.0% 
0.0% 
0.2% 
0.1% 
0.0% 
3.4% 
6.9% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.2% 
0.0% 
4.7% 
0.0% 
0.0% 
0.0%  69.2%  97.6% 
10.5% 
100%  100%  100% 
100% 

LU 
HU  MT  NL 
14.5% 
0.1% 
0.5% 
0.4% 
0.4% 
5.3% 
0.0% 
0.1% 
46.8%  32.8% 
0.0% 
0.0% 
0.1% 
0.0% 
0.1% 
0.0% 
1.7% 
1.0% 
0.9% 
9.8% 
2.7% 
0.8% 
7.6% 
1.1% 
0.0% 
0.1% 
0.1% 
0.0% 
0.0% 
5.7% 
0.0% 
0.0% 
3.2% 
1.9% 
0.0% 
0.0% 
0.4% 
0.8% 
10.4% 
0.6% 
17.4% 
8.8% 
0.0% 
2.5% 
1.0% 
2.4% 
1.2% 
0.7% 
9.9% 
0.6% 
0.0% 
0.0% 
0.2% 
0.0% 
3.5% 
0.2% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.0% 
0.7% 
0.6% 
0.5% 
0.0% 
100% 
100% 

PL 

AT 
0.1% 
0.7% 
1.1% 
0.1% 
3.4% 
8.7% 
0.7% 
0.3% 
30.9%  17.1% 
0.2% 
0.0% 
0.1% 
0.0% 
0.2% 
0.0% 
2.5% 
0.8% 
0.8% 
0.0% 
0.2% 
1.5% 
8.7% 
4.3% 
0.0% 
0.1% 
0.1% 
0.0% 
0.0% 
0.4% 
0.1% 
0.0% 
2.1% 
15.2% 
0.0% 
0.3% 
0.9% 
1.3% 
4.4% 
0.0% 
0.0% 
9.7% 
0.1% 
1.3% 
0.6% 
2.8% 
0.9% 
12.9% 
1.8% 
9.3% 
0.2% 
0.1% 
0.3% 
0.1% 
5.7% 
1.7% 
0.0% 
0.0% 
0.0% 
1.4% 
0.2% 
0.1% 
0.7% 
0.8% 
41.9% 
0.0% 
100% 
100% 

0.2% 

2.1% 

3.8% 

0.2% 

7.4% 

0.0% 

0.3% 

0.7% 

13.3% 

2.3% 

0.2% 

10.0% 

6.1% 

0.1% 

0.0% 

0.0% 

9.8% 

0.0% 

2.4% 

2.8% 

1.1% 

0.0% 

0.1% 

2.2% 

0.2% 

0.1% 

3.1% 

0.0% 

0.0% 

1.0% 

1.3% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.3% 

7.3% 

2.1% 

5.7% 

3.6% 

1.4% 

0.0% 

0.7% 

0.2% 

1.2% 

0.8% 

0.0% 

8.4% 

8.1% 

0.0% 

0.2% 

0.1% 

0.7% 

0.9% 

1.1% 

1.4% 

0.8% 

2.9% 

3.2% 

0.0% 

0.5% 

0.0% 

0.0% 

0.3% 

0.3% 

13.4% 

100% 

100% 

11.0% 

100% 

Total 

2.7% 

1.8% 

2.3% 

0.5% 

14.7% 

0.5% 

0.3% 

0.1% 

5.0% 

2.9% 

0.8% 

4.4% 

0.2% 

1.2% 

2.2% 

1.7% 

2.9% 

0.1% 

9.0% 

0.8% 

6.4% 

5.4% 

2.7% 

3.3% 

0.5% 

0.3% 

3.6% 

0.0% 

0.2% 

0.2% 

1.1% 

5.9% 

100% 

15.8% 

36.7% 

14.1% 

Source Questionnaire on incoming posted workers 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table A1.2 
one declaration for one or more days has been made, by nationality, 2017, column % 

Number of persons registered in the national declaration tools for whom at least 

Receiving Member State (host country) 

DE 

EE 

IE 

EL 

y
t
i
l

a
n
o
i
t
a
N

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
IS 
LI 
NO 
CH 
Extra-EU 
Total 

BE 
1.6% 
2.7% 
1.1% 
0.2% 
7.4% 
0.0% 
0.3% 
0.3% 
1.7% 
8.2% 
1.1% 
2.1% 
0.0% 
0.3% 
1.3% 
0.1% 
2.0% 
0.0% 
20.9% 
0.4% 
16.4% 
7.5% 
9.0% 
0.6% 
2.2% 
0.1% 
0.2% 
1.5% 
0.0% 
0.0% 
0.0% 
0.1% 
9.1% 
100% 

BG 
1.8% 
1.8% 
1.6% 
0.5% 
14.1% 
0.0% 
0.5% 
2.9% 
14.6% 
5.0% 
0.5% 
3.9% 
0.0% 
2.6% 
0.5% 
1.6% 
5.5% 
0.0% 
1.6% 
5.2% 
6.8% 
1.0% 
11.2% 
0.5% 
1.0% 
1.0% 
0.3% 
1.6% 
0.0% 
0.0% 
0.3% 
0.8% 
11.2% 
100% 

CZ 

DK 
0.5% 
1.7% 
2.4% 
0.6% 
21.3% 
0.6% 
0.8% 
1.0% 
0.6% 
0.4% 
1.1% 
2.7% 
0.0% 
3.1% 
8.1% 
0.0% 
2.1% 
0.0% 
2.9% 
0.9% 
27.5% 
1.7% 
4.4% 
0.5% 
2.6% 
0.7% 
3.1% 
3.2% 
0.0% 
0.0% 
0.8% 
0.1% 
4.6% 
100% 

CY 

LV 

LT 

ES 

FR  HR 
5.1% 
2.6% 
1.5% 
0.4% 
9.6% 
0.1% 
0.3% 
0.3% 
7.2% 
4.0% 
0.7% 
7.5% 
0.0% 
0.3% 
1.0% 
0.1% 
0.8% 
0.0% 
2.1% 
0.9% 
9.9% 
  12.8% 
8.4% 
0.3% 
2.0% 
0.2% 
0.3% 
6.6% 
0.0% 
0.0% 
0.1% 
0.5% 
  14.3% 
  100% 

IT 
0.4% 
1.8% 
0.8% 
0.1% 
4.7% 
0.0% 
0.5% 
0.2% 
6.0% 
1.2% 
4.7% 
5.2% 
0.0% 
0.1% 
0.8% 
0.0% 
1.4% 
0.0% 
0.7% 
3.5% 
4.5% 
1.5% 
39.4% 
2.1% 
0.9% 
0.1% 
0.2% 
5.7% 
0.0% 
0.0% 
0.1% 
0.4% 
13.1% 
100% 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

UK 

LU 
13.6% 
1.2% 
0.5% 
0.0% 
41.5% 
0.1% 
0.0% 
0.1% 
0.9% 
9.8% 
1.4% 
1.6% 
0.0% 
0.1% 
3.1% 
0.0% 
2.6% 
0.0% 
0.9% 
0.5% 
12.0% 
3.4% 
5.0% 
0.4% 
0.7% 
0.0% 
0.0% 
0.2% 
0.0% 
0.0% 
0.0% 
0.4% 
0.0% 
100% 

HU 

MT  NL 
0.5% 
4.2% 
0.2% 
0.0% 
10.1% 
0.0% 
1.6% 
2.9% 
5.6% 
3.6% 
0.4% 
18.8% 
0.4% 
2.9% 
0.5% 
0.2% 
1.4% 
0.0% 
0.9% 
3.3% 
17.0% 
3.6% 
4.0% 
0.0% 
0.0% 
0.0% 
0.0% 
13.9% 
0.0% 
0.0% 
0.0% 
0.5% 
2.4% 
100% 

AT 
0.1% 
2.1% 
3.2% 
0.3% 
22.5% 
0.0% 
0.0% 
0.2% 
0.7% 
0.1% 
2.4% 
3.7% 
0.0% 
0.1% 
0.3% 
0.0% 
17.5% 
0.0% 
1.3% 
1.0% 
11.5% 
1.8% 
4.9% 
9.4% 
8.4% 
0.1% 
0.1% 
1.7% 
0.0% 
0.0% 
0.1% 
0.4% 
6.1% 
100% 

11.9% 

0.3% 

2.5% 

3.4% 

0.1% 

6.3% 

0.1% 

0.3% 

0.6% 

3.0% 

0.3% 

8.5% 

0.0% 

0.0% 

0.2% 

0.0% 

9.9% 

0.0% 

1.9% 

2.1% 

1.3% 

3.9% 

0.1% 

2.3% 

0.1% 

0.1% 

1.7% 

0.0% 

0.0% 

0.3% 

0.1% 

17.1% 

100% 

0.0% 

0.5% 

32.4% 

0.1% 

10.8% 

0.0% 

0.0% 

0.0% 

1.0% 

0.4% 

0.3% 

2.0% 

0.0% 

0.0% 

0.1% 

0.0% 

3.5% 

0.0% 

0.1% 

1.2% 

0.2% 

2.9% 

0.6% 

5.8% 

0.0% 

0.2% 

0.7% 

0.0% 

0.0% 

0.0% 

0.0% 

5.8% 

100% 

Total 

2.5% 

2.5% 

2.5% 

0.3% 

11.3% 

0.1% 

0.3% 

0.3% 

3.7% 

4.6% 

1.3% 

4.5% 

0.0% 

0.4% 

1.3% 

0.1% 

4.2% 

0.0% 

8.9% 

0.8% 

7.8% 

8.8% 

2.0% 

3.2% 

0.2% 

0.3% 

3.6% 

0.0% 

0.0% 

0.1% 

0.3% 

10.5% 

100% 

21.6% 

28.1% 

13.8% 

Source Questionnaire on incoming posted workers 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table A1.3 
one declaration for one or more days has been made, by sector of activity, row %, 2017 

Number of persons registered in the national declaration tools for whom at least 

Receiving 
MS 

Agriculture, 
forestry 
and fishing 

Mining 
and 
quarrying 

Manufacturing  Electricity, 
gas, steam 
and air 
conditioning 
supply 

Water 
supply; 
sewerage; 
waste 
managment 
and 
remediation 
activities 

Construction  Wholesale 
and retail 
trade; 
repair of 
motor 
vehicles 
and 
motorcycles 

Transporting 
and storage 

Accommodation 
and food service 
activities 

Information 
and 
communication 

Financial 
and 
insurance 
activities 

Real 
estate 
activities 

Professional, 
scientific 
and 
technical 
activities 

Administrative 
and support 
service 
activities 

Public 
administration 
and defence; 
compulsory 
social security 

Education  Human 

Arts, 

Other 

Activities of 

Activities of 

Total 

health 

entertainment 

services 

households as 

extraterritorial 

and 

activities 

employers; 

organisations 

recreation 

and bodies 

and 

social 

work 

activities 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR* 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
Total 

0.3% 

0.3% 

6.9% 

5.1% 

1.8% 

36.0% 

12.7% 

2.8% 

4.3% 

0.6% 

26.1% 

1.5% 

0.3% 

49.7% 

1.6% 

2.3% 

0.0% 

0.0% 

1.0% 

7.4% 

0.0% 

65.8% 

1.9% 

0.0% 

3.8% 

0.3% 

0.1% 

12.7% 

8.9% 

0.3% 

1.0% 

0.0% 

0.0% 

0.0% 

0.0% 

6.3% 

1.3% 

0.0% 

0.0% 

100% 

2.9% 

0.1% 

0.0% 

2.5% 

3.5% 

0.1% 

0.0% 

0.1% 

1.0% 

3.1% 

0.0% 

0.0% 

100% 

7.8% 

0.3% 

0.0% 

13.4% 

1.1% 

0.0% 

0.5% 

0.0% 

0.1% 

0.0% 

0.0% 

0.5% 

100% 

0.0% 

0.0% 

6.4% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

56.2% 

0.0% 

0.0% 

0.0% 

0.4% 

0.7% 

0.0% 

0.0% 

0.0% 

15.5% 

20.8% 

0.0% 

0.0% 

100% 

10.1% 

1.4% 
0.0% 

0.0% 
0.5% 

0.6% 
0.0% 

0.0% 
0.1% 

29.6% 

30.7% 
0.0% 

0.0% 
16.7% 

0.9% 
22.6% 

0.0% 
1.2% 

0.7% 
0.0% 

0.0% 
0.9% 

20.7% 

14.4% 
75.5% 

40.3% 
49.3% 

4.7% 
0.0% 

38.7% 
1.9% 

22.3% 
0.0% 

0.0% 
20.1% 

1.5% 

0.0% 

41.2% 

3.8% 

1.3% 

14.2% 

21.7% 

0.3% 

3.1% 

0.0% 

28.5% 

0.6% 

0.2% 

40.5% 

1.3% 

1.3% 

1.4% 

0.4% 

16.2% 

0.6% 

1.2% 

64.7% 

0.4% 

0.3% 

6.6% 

0.2% 

26.2% 

0.4% 

0.4% 

32.8% 

0.9% 

2.8% 

2.9% 

7.5% 
0.0% 

0.0% 
0.1% 

6.9% 

0.3% 

0.0% 

2.3% 

1.7% 
0.0% 

0.0% 
0.9% 

1.9% 
1.9% 

1.6% 
0.2% 

0.2% 
0.0% 

0.0% 
0.1% 

2.3% 
0.0% 

11.3% 
1.2% 

7.4% 
0.0% 

0.0% 
5.3% 

0.6% 
0.0% 

0.0% 
0.0% 

0.3% 

0.0% 

0.0% 

0.0% 

0.6% 

0.0% 

3.2% 

0.3% 

0.2% 

0.0% 

3.2% 

0.8% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

0.0% 

6.0% 

1.7% 

0.0% 

1.6% 

0.4% 

100% 

100% 

100% 

100% 

100% 

1.2% 

1.6% 

0.0% 

4.1% 

2.0% 

0.0% 

0.0% 

0.2% 

0.0% 

0.0% 

0.0% 

0.0% 

100% 

0.6% 

0.0% 

0.0% 

4.0% 

14.7% 

0.0% 

0.0% 

0.1% 

0.7% 

3.0% 

1.0% 

0.0% 

100% 

9.6% 

0.9% 

0.1% 

1.4% 

2.0% 

0.0% 

0.1% 

0.5% 

0.1% 

0.1% 

0.0% 

0.0% 

100% 

2.1% 

0.3% 

0.0% 

0.9% 

2.0% 

0.0% 

0.0% 

0.2% 

3.7% 

0.5% 

0.0% 

0.0% 

100% 

*  France:  estimates.  France  reported  detailed  data  for  the  following  sectors:  agriculture,  manufacturing, 
construction, accommodation and food service activities, performing (reported  under ‘arts, entertainment 
and recreation’ and finally tour operators (2% of total posted workers – figure not reported in Table A1.3). 
Some 29% posted workers were employed in ‘other sectors’.  

Source Questionnaire on incoming posted workers 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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