Practical guide on posting.
Date: 2019-12-04
Institutions: Directorate-General for Employment, Social Affairs and Inclusion
Subjects: EU Member State, labour law, labour mobility, posted worker, social security legislation, social-security benefit, social-security contribution, user guide, worker information, working conditions

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PRACTICAL GUIDE ON POSTING  

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Manuscript completed in September 2019  

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PDF 

ISBN 978-92-76-11684-4 

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PRACTICAL GUIDE ON POSTING  

1 

INTRODUCTION ....................................................................................................................................................... 5 

  Why do we need this document? ..................................................................................................... 5 

The rules at a glance .............................................................................................................................. 6 

2 

BEFORE THE POSTING ......................................................................................................................................... 7 

  When can an undertaking envisage posting workers to another Member State?

 ........................................................................................................................................................................... 7 

  Do  I  need  to  comply  with  any  formalities  before  starting  the  provision  of 

services in another Member State? ................................................................................................ 8 

I am envisaging posting workers for a very short duration. Are the same rules 
applicable? ................................................................................................................................................... 9 

  What about “business trips” to another Member State? Are the rules on posting 

applicable to any mission abroad of workers? ...................................................................... 10 

  Can a third-country national be posted to a Member State? ........................................ 11 

  What  does  EU  law  provide  for  concerning  the  terms  and  conditions  of 

employment of posted workers? .................................................................................................. 11 

  What does “remuneration” mean in the context of posting of workers? ................. 12 

  Are there specific terms and conditions of employment for posted temporary 

agency workers?..................................................................................................................................... 13 

  Are collective agreements at the level of the user undertaking (although they 
are not universally applicable)  also applicable  to  posted temporary agency 
workers? ..................................................................................................................................................... 14 

  How is the temporary agency supposed to know the terms and conditions of 
employment  applied  in  the  user  undertaking  (essentially  when  set  out  in 
collective agreement at the level of the undertaking)? .................................................... 14 

  Can the user undertaking post to another Member State a posted temporary 

agency worker (“chain posting”)? .................................................................................................. 14 

I am envisaging to post workers for a long period. Which specific rules apply 
to long-term postings? ....................................................................................................................... 15 

  What is a motivated notification? ................................................................................................ 16 

  Where can I find information on the terms and conditions of employment of 

posted workers? ..................................................................................................................................... 16 

  Are Member States obliged to indicate the amount of remuneration to which 

workers posted to their territory are entitled? ....................................................................... 16 

  Which kind of collective agreements should be taken into account? ....................... 17 

  Are Member States obliged to provide in the single official national website 

the text of any collective agreement applicable to posted workers? ....................... 17 

  Can an employer post workers recently recruited? ............................................................. 18 

  Which information should the employer give to the worker before the posting?

 ........................................................................................................................................................................ 18 

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PRACTICAL GUIDE ON POSTING  

  Does  the  employer  have  to  pay  or  reimburse  the  travel  costs  for  posted 

workers? ..................................................................................................................................................... 19 

  Which  terms  and  conditions  of  employment  are  applicable  to  workers  on 

“business trips” ....................................................................................................................................... 19 

3 

DURING THE POSTING ...................................................................................................................................... 20 

The employer of the posted workers has been approached by a trade union to 
engage into collective bargaining. Is this in accordance with EU law?..................... 20 

  How can Member States identify a non-genuine posting? ............................................. 20 

In case of inspection, which documents must be available? ......................................... 21 

The  labour  inspectors  of  the  host  Member  States  refuse  to  consider  the 
posting allowance as part of remuneration. Is this correct under EU law? ............ 22 

  Can my employer deduct from my salary the costs of lodging and boarding? ... 24 

  Can  the  host  Member  State  request  that  I  comply  with  provisions  of  that 
Member  State  on  the  reimbursement  of  expenditure  on  travel,  board  and 
lodging? ...................................................................................................................................................... 24 

In case of a subcontracting chain, who can be made liable for compliance with 
requirements? .......................................................................................................................................... 25 

Is it possible to put in place a subcontracting liability system only to cross-
border situations? .................................................................................................................................. 25 

I  am  not  being  paid  properly  by  my  employer.  Can  I  lodge  a  complaint  or 
initiate judicial proceedings in the host Member State? .................................................. 25 

  After an inspection, a high sanction has been imposed. Is this in accordance 

with EU law?............................................................................................................................................. 26 

4 

AFTER THE POSTING .......................................................................................................................................... 27 

  Can  I  lodge  a  complaint  or  start  judicial  proceedings  against  my  employer 
after the end of the posting assignment? Should I do it in the host or in the 
home Member State?.......................................................................................................................... 27 

  Can the host Member State request documents pertaining to a posting after 

the end of the posting? ...................................................................................................................... 27 

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PRACTICAL GUIDE ON POSTING  

1   INTRODUCTION 

EU legislation on posting of workers ensures the protection of posted 
workers during their posting in relation to the freedom to provide 
cross-border services by laying down mandatory provisions regarding 
working conditions and the protection of workers’ health and safety 
that must be respected. In order to ensure the fair exercise of the 
freedom to provide services and enhance workers’ protection, the 
Juncker Commission launched a revision of Directive 96/71/EC on 
the posting of workers, which has been adopted by the co-legislators 
as Directive 2018/957/EU. In order to ensure that the rules on 
posting are applied uniformly, the co-legislators also adopted 
Directive 2014/67/EU on the enforcement of Directive 96/71/EC. 

This  reform  of  the  legal  framework  aims  at 
ensuring  fair  labour  mobility  on  the  internal 
market.  For 
the  Juncker 
that  purpose, 
Commission  also proposed  the  establishment 
of the European Labour Authority (ELA), which 
has  been  set  up  by  Regulation 
(EU) 
2019/1149.  ELA  is  tasked  to  support  the 
enforcement by national authorities of EU  

legislation  on  labour  mobility,  including  the 
rules on posting of workers, facilitate access to 
information  to 
individuals,  employers  and 
social  partner  organisations,  mediate  cross-
national 
border 
administrations  and  support  cooperation  of 
Member States in tackling undeclared work. 

between 

disputes 

  W H Y   D O   W E   N E E D   T H I S  D O C U M E N T ?  

This document aims at assisting workers, employers and national authorities in understanding the rules 
on posting of workers, as they have been revised with the adoption of Directive 2014/67/EU and Directive 
2018/957/EU. This understanding is essential to ensure that workers are aware of their rights and that 
the rules are correctly and consistently applied by national authorities and employers throughout the EU. 

Please note that national measures transposing Directive 2018/957/EU can only apply from 30 July 2020. 

To make it easier to consult, the document is organised by clarifying questions in the order in which they 
usually arise: what to do before the posting of workers, during the posting, and after the posting. This 
document is a practical guide on posting. It does not constitute a legal interpretation of the provisions of 
the Directives. 

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T H E   R U L E S   A T   A   G L A N C E  

Articles 56 to 62 of the Treaty on the Functioning of the European Union (hereinafter ‘TFEU’) lay 
down  the  freedom  to  provide  services  within  the  Union.  Article  57  specifies  that  the  person 
providing  a  service  may,  in  order  to  do  so,  temporarily  pursue  his  activity  in  the  Member  State 
where the service is provided, under the same conditions as are imposed by that State on its own 
nationals. The freedom to provide services includes the right of a service provider established in a 
Member State to temporarily post workers to another Member State in order to provide a service.  

Under  the  case  law  of  the  Court,  the  freedom  to  provide  services  may  be  restricted  in  order  to 
attain  a  legitimate  objective,  such  as  the  protection  of  workers,  provided  that  the  measures 
concerned are suitable for securing the attainment of that objective and do not go beyond what is 
necessary in order to attain it. 

The EU legislative framework on posting of workers is composed of different acts. 

As far as the terms and conditions of employment of posted workers are concerned, three Directives 
(hereafter “the Posting of Workers Directives” when referring to all three Directives) are in place: 

  Directive 96/71/EC concerning the posting of workers in the framework of the provision of 

services; 

  Directive 2014/67/EU 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’); and 

  Directive 2018/957/EU amending Directive 96/71/EC concerning the posting of workers in 
the framework of the provision of services. The provisions of this Directive are applicable 
only  as  from  30  July  2020.  Until  that  date,  Directive  96/71/EC  remains  applicable  in  its 
original wording. 

As  far  as  social  security  is  concerned,  the  insurability  of  posted  workers  (within  the  meaning  of 
Directive 96/71/EC) is regulated by Articles 12, 13 and 16 of Regulation (EC) No 883/2004 on the 
coordination of social security systems, and its implementing Regulation (EC) No 987/2009. These 
Regulations provide a legal framework which determine in which Member State the posted worker 
is to be insured, as well as other conditions which need to be satisfied in order for the person to 
remain  covered  by  the  social  security  legislation  of  the  Member  State  where  he/she  normally 
pursues an activity as an employed person. 

The recently adopted Directive 2019/1152/EU on transparent and predictable working conditions 
in  the  European  Union  requires  each  worker  to  be  informed  of  the  essential  aspects  of  the 
employment relationship. As from 1 August 2022, it replaces the obligation to provide information 
under Directive 91/533/EEC. Article 6 of Directive 2019/1152/EU requires employers to provide that 
information  to  workers  sent  to  another  Member  State  before  their  departure,  also  specifying 
additional  information  that  must  be provided  to workers posted within the  meaning of Directive 
96/71/EC (see question 2.19.). 

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2  BEFORE THE POSTING 

  W H E N   C A N   A N   U N D E R T A K I N G   E N V I S A G E   P O S T I N G   W O R K E R S    

T O   A N O T H E R   M E M B E R   S T A T E ?  

Posting  of workers occurs  in  the context of cross-border provision of services. Only undertakings 
legally established in one Member State (the “home Member State”) can make use of the freedom 
to  provide  services.  An  undertaking  is  established  when  it  pursues  an  economic  activity  for  an 
indefinite period and through a stable infrastructure from where the business of providing services 
is actually carried out. 

As regards the terms and conditions of employment, the posting of workers is covered by Directive 
96/71/EC if it occurs, in the context of a cross-border provision of services and for a limited period, 
by an undertaking that is in one of the following situations: 

(a)  it  has  concluded  a  contract  of  services  with  a  party  for  whom  the  services  are  intended, 
operating in another Member State (“the host Member State”) (hereafter “posting under a contract 
of services”); or 

(b) it wants to post a worker to an establishment or to an undertaking owned by the same group 
in the territory of another Member State (hereafter ”intra-group posting”); or 

(c) it is a temporary employment undertaking or a placement agency and plans to hire out a worker 
to a user undertaking established or operating in the territory of another Member State (hereafter 
“temporary agency posting”). 

In  all  these  cases,  the  undertaking  may  post  a  worker  under  Directive  96/71/EC  only  if  an 
employment relationship exists with the worker during the whole period of posting. 

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PRACTICAL GUIDE ON POSTING  

D O   I   N E E D   T O   C O M P L Y   W I T H   A N Y   F O R M A L I T I E S   B E F O R E  
S T A R T I N G   T H E   P R O V I S I O N   O F   S E R V I C E S   I N   A NO T H E R   M E M B E R  
S T A T E ?  

Yes.  For  social  security  purposes,  Regulations  883/2004  and  987/2009  on  the  coordination  of 
social security system foresee formalities in the home Member State: an undertaking that posts a 
worker to another Member State must contact the competent institution in the posting State and 
wherever possible this should be done in advance of the posting. The competent institution must 
provide the worker with an attestation A1, certifying that the worker comes, up to a specific date, 
within  the  special  rules  for  posted  workers  under  Regulations  883/2004  and  987/2009.  The 
attestation should also indicate, where appropriate, under what conditions the worker comes within 
the special rules for posted workers. See also the Practical Guide on the applicable legislation in 
the EU, the EEA and Switzerland 1.  

As  far  as  the  terms  and  conditions  of  employment  of  posted  workers  are  concerned,  Directive 
2014/67/EU allows the host Member State, but does not require it, to impose further administrative 
requirements  and  control  measures,  provided  that  these  are  justified  and  proportionate  in 
accordance with EU law. 

Article 9(1) of Directive 2014/67/EU thus allows the host Member State to require in particular the 
following administrative measures before the posting: 

  an  obligation  to  make  a  simple  declaration  to  the  responsible  national  competent 
authorities  at  the  latest  at  the  commencement  of  the  service  provision  containing  the 
relevant information necessary in order to allow factual controls at the workplace, including: 

• 
• 
• 
• 
• 
• 

the identity of the service provider;  
the anticipated number of clearly identifiable posted workers;  
the person of liaison and the contact person; 
the anticipated duration, envisaged beginning and end date of the posting; 
the address(es) of the workplace; and 
the nature of the services justifying the posting. 

  an  obligation  to  designate  a  person  to  liaise  with  the  competent  authorities  in  the  host 

Member State; 

  an obligation to designate a contact person who can act 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. 

Please note that host Member States are entitled to put in place other administrative requirements 
provided they are justified and proportionate. 

1   Practical guide on the applicable legislation in the European Union (EU), the European Economic Area (EEA) and in 

Switzerland, available here: http://ec.europa.eu/social/BlobServlet?docId=11366&langId=en  

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PRACTICAL GUIDE ON POSTING  

I N   P R A C T I C E  

Most of the Member States have put in place an electronic system for the prior declaration. 

To  see  which  of  these  measures  are  in  place  in  different  Member  States  please  consult  this 
document 2 or visit single national official websites which can be accessed from the pages of Your 
Europe:https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-
abroad/index_en.htm 

I   A M   E N V I S A G I N G   P O S T I N G   W O R K E R S   F O R   A   V E R Y   S H O R T  
D U R A T I O N .   A R E   T H E   S A M E   R U L E S   A P P L I C A B L E ?  

As  far  as  the  terms  and  conditions  of  employment  of  posted  workers  are  concerned,  Directive 
96/71/EC  applies  to  all  postings,  irrespective  of  their  duration.  However,  some  provisions  of  the 
Directive are not applicable to a short-term posting or allow host Member States not to apply their 
rules to postings of short duration. 

First of all, there is a mandatory exception in cases of initial assembly and/or first installation of 
goods when the posting does not exceed eight days. In these cases, the rules of the Directive on 
minimum paid annual leave and remuneration do not apply (the exception does not concern the 
construction sector). 

Second, there are the options for host Member States 

 

 

to decide, after consultation of social partners, not to apply the rules on minimum paid annual 
leave  and remuneration when  the  length of  the posting does  not  exceed one  month over  a 
reference period of one year; 

to allow exceptions from the rule on remuneration made by collective agreements to postings 
under a contract of services or intra-group postings where the length of the posting does not 
exceed one month. Note that this is not possible for temporary agency posting. 

  not to apply the rules on minimum paid annual leave and remuneration on the grounds that 
the amount of work to be done is not significant. Note that this is not possible for temporary 
agency posting. 

The above mentioned periods are calculated over a reference period of one year. For the purpose 
of such calculations, account shall be taken of any previous periods for which the post has been 
filled by a posted worker. 

Note that all the other provisions of Directive 96/71/EC remain applicable to the workers concerned. 

Please note that some host Member States have exempted short-term postings or other types of 
postings from certain obligations that they impose as national control measure under Article 9 of 
the  Directive  2014/67/EU,  in  particular  from  the  obligation  to  make  the  declaration  prior  to  the 
posting.  

2  

Link to the Implementation Report Annex I 

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PRACTICAL GUIDE ON POSTING  

D E R O G A T I O N S   I N   P R A C T I C E  

BELGIUM 

Before  posting  workers  to  Belgium,  the  cross-border  service  provider  must  make  a  declaration 
through the Limosa platform. 

Nevertheless,  some  activities  are  exempted  from  the  obligation  to  make  the  declaration,  in 
particular: 

  workers  in  the  international  transport  sector  for  passengers  and  goods  (except  inland 

transport);  

  workers  attending  meetings  with  a  closed  attendee  list  (strategic  negotiations,  contract 

negotiations with clients, performance reviews, etc.); 

  specialised  technicians  required  to  carry  out  urgent  maintenance  or  repair  work  on 

machines or equipment (for less than 5 days per month). 

  athletes: workers in foreign companies if travelling for an international sports competition. 
  artists with an international reputation, if their stay does not exceed 21 days per quarter. 
  Scientists participating in a scientific programme at a host university or scientific institute, 

provided the stay does not exceed 3 months per calendar year. 

For social security rules concerning short term postings, see question 2.4. 

  W H A T   A B O U T   “ B U S I N E S S   T R I P S ”   T O   A N O T H E R   M E M B E R   S T A T E ?  
A R E   T H E   R U L E S   O N   P O ST I N G   A P P L I C A B L E   T O   A N Y   M I S S I O N  
A B R O A D   O F   W O R K E R S?  

Workers who are sent temporarily to work in another Member State, but do not provide services 
there, are not posted workers. This is the case, for example, of workers on business trips (when no 
service is provided), attending conferences, meetings, fairs, following training etc. Such workers are 
not covered by the Posting of Workers Directives and the administrative requirements and control 
measures set out in Article 9 of Directive 2014/67/EU are therefore not applicable to them. 

Please  note  that,  as  far  as  the  coordination  of  social  security  is  concerned,  Regulations  (EC)  No 
883/2004  and  987/2009  provide  that,  for  every  cross-border  work-related  activity  (including 
“business trips”) the employer, or any self-employed person concerned, is under the obligation to 
notify the competent (home) Member State, whenever possible in advance, and obtain a portable 
document A1 (PD A1). That obligation covers any economic activity, even if only of short duration. 
These Regulations do not provide for any exceptions for business trips either 3. 

3  

The formalities regarding business trips are currently being discussed under the revision of the EU Social Security 
Coordination rules. 

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C A N   A   T H I R D - C O U N T R Y   N A T I O N A L   B E   P O S T E D   T O   A   M E M B E R  
S T A T E ?  

Yes. If a third-country national is legally residing and working in a Member State, the employer can 
post that worker to another Member State under the same conditions as a Union citizen.  

As far as the terms and conditions of employment are concerned, the Posting of Workers Directives 
apply fully to such workers. 

The European Court of Justice has made clear in Van der Elst (C-43/93) that host Member States 
are  not  entitled  to  require  a  work  permit  for  third-country  nationals  posted  by  an  undertaking 
established in another Member State. 

In the area of social security coordination, third country nationals are covered by Regulation (EU) 
No 1231/2010, provided that they are legally resident (legally staying and working) in the territory 
of  a  Member  State  and  are  in  a  situation  which  is  not  confined  in  all  respects  within  a  single 
Member State, and therefore they can be considered posted under the social security coordination 
rules under the same conditions as EU nationals.  

  W H A T   D O E S   E U   L A W   P R OV I D E   F O R   C O N C E R N I N G  T H E   T E R M S  

A N D   C O N D I T I O N S   O F   E M P L O Y M E N T   O F   P O S T E D   W O R K E R S ?  

Directive 96/71/EC as amended by Directive 2018/957/EU (applicable from 30 July 2020), lists the 
terms  and conditions of  employment of  the  host Member State  that must be  granted  to posted 
workers: 

(a) maximum work periods and minimum rest periods; 

(b) minimum paid annual leave; 

(c)  remuneration 4,  including  overtime  rates;  this  point  does  not  apply  to  supplementary 
occupational retirement pension schemes; 

(d)  the  conditions  of  hiring-out  of  workers,  in  particular  the  supply  of  workers  by  temporary 
employment undertakings; 

(e) health, safety and hygiene at work; 

(f) protective measures with regard to the terms and conditions of employment of pregnant women 
or women who have recently given birth, of children and of young people; 

(g) equality of treatment between men and women and other provisions on non-discrimination; 

(h)  the  conditions  of  workers’  accommodation  where  provided  by  the  employer  to  workers  away 
from their regular place of work 5; 

(i)  allowances  or  reimbursement  of  expenditure  to  cover  travel,  board  and  lodging  expenses  for 
workers away from home for professional reasons 6. 

4  
5  
6  

From 30 July 2020. Until that date, “minimum rates of pay”. 
From 30 July 2020. 
From 30 July 2020. 

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This list is exhaustive with only one exception: a host Member State may, in compliance with the 
Treaty,  and  on  a  basis  of  equal  treatment,  also  require  application  of  terms  and  conditions  of 
employment on matters other than those referred to above in the case of public policy provisions. 

The notion of policy provisions must be interpreted strictly. It can only apply to national provisions 
compliance of which has been deemed to be so crucial for the protection of the political, social or 
economic order in the Member State concerned as to require compliance therewith by all persons 
present on the national territory of that Member State and all legal relationships within that State. 

Finally, it is worth noting that the Directives list the elements of the law of the host Member State 
that apply to posted workers but do not harmonise their substance. It is therefore up to the Member 
State, for example, to  determine  the  level and  the constituent elements of remuneration and  to 
decide whether and how national law regulates all the terms and conditions of employment listed 
in Article 3(1). 

  W H A T   D O E S   “ R E M U N E R A T I O N ”   M E A N   I N   T H E   C O NT E X T   O F  

P O S T I N G   O F   W O R K E R S ?  

Directive 2018/957/EU does not define “remuneration” 7. However, it specifies that remuneration, 
as  far  as  posted  workers  are  concerned,  includes  “all  the  constituent  elements  of  remuneration 
rendered mandatory by national law (…) or by collective agreements which (…) have been declared 
universally applicable”. 

Directive 2018/957/EU provides that the concept of remuneration is determined at the appropriate 
level i.e. by the national law and/or practice of the host Member State. The Directive does therefore 
not attempt to determine the notion of remuneration or to define any of its constituent elements.  

The remuneration (with its different elements) of a worker of the host Member State may be set 
by rules of different nature: legislative and other regulatory provisions, different types of collective 
agreements  (national,  sectoral,  local,  at  the  level  of  the  undertaking),  and  the  individual 
employment contract agreed between employer and employee.  

For posted workers only the elements of remuneration mandatorily applicable to all workers in the 
geographical  area  or  sector  are  to  be  considered  as  remuneration.  Mandatorily  applicable  are 
considered  those  elements,  which  are  stated  by  national  law  or  by  collective  agreements  made 
universally applicable or that otherwise apply to all local workers in the geographical area or sector 
concerned, in accordance with Article 3(8). 

Note that there are specific rules for temporary agency workers, see question 2.8. 

7   Please note that the concept of “remuneration” provided for by Directive 2018/957/EU only applies from 30 July 2020. 

Until that date, posted workers are entitled to “minimum rates of pay” as provided by Directive 96/71/EC. 

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I N   P R A C T I C E  

Under Directive 96/71/EC, only “minimum rates of pay” were granted to posted workers. 

With  Directive  2018/957/EU,  posted  workers  are  entitled  to  all  the  elements  of  remuneration 
rendered  mandatory  by  law  or  by  collective  agreement  made  universally  applicable  or  that 
otherwise applies in accordance with Article 3(8), whatever their denomination. 

For  instance,  in  Austria,  in  the  construction  sector,  this  includes  overtime  rates,  allowance  for 
working at night, allowance for working on Sundays, or on public holidays, holiday remuneration, 
extra holiday allowance, end of the year bonus and the 13th month bonus. Bonuses for dirty, heavy 
or  dangerous work would be  applicable to posted workers, provided  they  meet  the conditions  to 
benefit from them. 

A R E   T H E R E   S P E C I F I C   T E R M S   A N D   C O N D I T I O N S  O F   E M P L O Y M E N T  
F O R   P O S T E D   T E M P O R A R Y   A G E N C Y   W O R K E R S ?  

Yes.  Directive  2018/957/EU  lays  down  specific  rules  for  posted  temporary  agency  workers.  The 
employer (the temporary agency) must guarantee to posted temporary agency workers the terms 
and  conditions  of  employment  which  apply  pursuant  to  article  5  of  Directive  2008/104/EC  on 
temporary agency work, i.e, in principle at least those that would apply if they had been recruited 
directly by the user undertaking to occupy the same job. 

Member  States  may  also  require  that,  in  addition  to  the  provisions  of  Article  5  of  Directive 
2008/104/EC,  posted  temporary  agency  workers  benefit  from  any  more  favourable  terms  and 
conditions that apply to temporary agency workers at national level. 

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I N   P R A C T I C E  

The hiring out of workers by a temporary work or placement agency established in a Member State 
other than the Member State of the user undertaking is a specific form of posting.  

The Court held, in Rush Portuguesa, that an undertaking engaged in the making available of labour, 
although  a  supplier  of  services  within  the  meaning  of  the  Treaty,  carries  on  activities  which  are 
specifically intended to enable workers to gain access to the labour market of the host Member 
State. 

This  special  link  with  the  labour  market  of  the  host  Member  State  justifies  that  workers  posted 
through temporary work agencies benefit from the principle of equal treatment. 

A R E   C O L L E C T I V E   A G R E EM E N T S   A T   T H E   L E V E L   OF   T H E   U S E R  
U N D E R T A K I N G   ( A L T H O U G H   T H E Y   A R E   N O T   U N I V E R S A L L Y  
A P P L I C A B L E )   A L S O   A P P L I C A B L E   T O   P O S T E D   T EM P O R A R Y   A G E N C Y  
W O R K E R S ?  

Yes, contrary to other types of posted workers, the terms and conditions of employment of posted 
temporary  agency  workers  are  not  limited  to  those  set  out  by  law  or  universally  applicable 
collective  agreements.  If  there  is  a  collective  agreement  at  the  level  of  the  user  undertaking,  it 
must  be  applied  to  national  temporary  agency  workers  by  virtue  of  Directive  2008/104/EC  on 
temporary agency work – unless the host Member State applies one or several of the alternatives 
to this rule provided for in that Directive - and to posted temporary agency workers in accordance 
with Directive 2018/957/EU. 

  H O W   I S   T H E   T E M P O R A R Y   A G E N C Y   S U P P O S E D   T O  K N O W   T H E  
T E R M S   A N D   C O N D I T I O N S   O F   E M P L O Y M E N T   A P P L I E D   I N  T H E  
U S E R   U N D E R T A K I N G   ( E S S E N T I A L L Y   W H E N   S E T   OU T   I N  
C O L L E C T I V E   A G R E E M E N T   A T   T H E   L E V E L   O F   T H E  U N D E R T A K I N G ) ?  

The  user  undertaking  is  obliged  to  inform  the  temporary  agency  of  the  terms  and  conditions  of 
employment that it applies regarding the working conditions and remuneration. 

  C A N   T H E   U S E R   U N D E R T A K I N G   P O S T   T O   A N O T H E R   M E M B E R  
S T A T E   A   P O S T E D   T E M P O R A R Y   A G E N C Y   W O R K E R   (“ C H A I N  
P O S T I N G ” ) ?  

As regards the terms and conditions of employment, when a worker posted by a temporary agency 
to  a  user  undertaking  is  sent  by  the  user  undertaking  to  another  Member  State,  the  worker  is 
considered as being posted by the temporary agency with which the worker has the employment 
relationship.  

The  temporary  agency  must  therefore  comply  with  all  the  provisions  of  the  Posting  of  Workers 
Directives, including all the relevant administrative requirements and control measures. 

In order for the temporary agency to be able to comply with the above mentioned obligations, the 
user  undertaking  must  inform  the  temporary  agency  in  due  time  before  the  posted  temporary 
agency worker starts carrying out tasks in another Member State. 

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I N   P R A C T I C E  

A temporary work agency established in Member State A hired out a worker to a user undertaking 
in Member State B. One month later, the user undertaking posts the same worker to Member State 
C in the context of a contract of services. 

In such a case, the authorities of Member State C must consider that it is the temporary agency 
established in Member State A that has made the posting. The temporary agency is responsible for 
complying with the right terms and conditions of employment, but, for example, also for making 
the declaration prior to posting.  

In such a case, the worker is entitled to the more favourable terms and conditions of employment 
of the two, i.e.: 

  either  the  terms  and  conditions  of  employment  applicable  in  the  user  undertaking  in 

Member State B; 

  or the terms and conditions of employment applicable in Member State C. 

For social security coordination rules concerning situations where workers are recruited in a Member 
State for posting in another; workers posted to work at several undertakings; and situations where 
the social security rules on posting cannot be applied please see the Practical Guide on applicable 
legislation in the EU, the EEA and Switzerland  8 points 5, 6, and 7.  

I   A M   E N V I S A G I N G   T O   P O S T   W O R K E R S   F O R   A   L ON G   P E R I O D .  
W H I C H   S P E C I F I C   R U L E S  A P P L Y   T O   L O N G - T E R M   P O S T I N G S?  

In case of long-term postings, the link between the labour market of the host Member State and 
the workers posted to that Member State is reinforced by Directive 2018/957/EU, which provides 
for the application of all of  the mandatorily applicable terms and  conditions of employment 
of  the  host  Member  State  once  the  actual  duration  of  the  posting  exceeds  12  months  (or  18 
months following a motivated notification from the employer) 9.  

There are two exceptions to this rule as mentioned above: the host Member State’s procedures and 
conditions  of  conclusion  and  termination  of  the  employment  contract  and  the  rules  on 
supplementary  occupational  pension  schemes  do  not  apply  to  workers  posted  for  long  term 
according to the host Member State’s rules. 

In  the  area of social  security coordination, Regulations (EC)  No 883/2004 and 987/2009 do not 
make any distinction depending on the duration of the posting period. However, if the anticipated 
duration of the work or activity in the receiving Member State exceeds 24 months, for the person 
concerned  to  remain  covered  by  the  social  security  legislation  of  the  sending  Member  State,  an 
extension  has  to  be  agreed  according  to  Article  16  of  Regulation  (EC)  No  883/2004.  If  such 
agreement under Article 16 is not made to extend the application of the legislation of the posting 
State,  the  legislation  of  the  Member  State  where  the  person  is  actually  working  will  become 
applicable as soon as the posting period ended. For more information, please refer to the Practical 
Guide on the applicable legislation in the EU, the EEA and Switzerland, point 12 10. 

8   http://ec.europa.eu/social/BlobServlet?docId=11366&langId=en 
9   Applicable from 30 July 2020. 
10   http://ec.europa.eu/social/BlobServlet?docId=11366&langId=en 

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  W H A T   I S   A   M O T I V A T E D   N O T I F I C A T I O N ?  

Directive 2018/957/EU 11 provides that Member States shall extend the period of 12 months to 18 
months when the service provider submits a motivated notification.  

Please note that the extension cannot be subject to an authorisation procedure (it is a “notification”, 
not  a  “request”),  but  Member  States  may  require  that  service  providers  give  reasons  for  the 
extension. 

  W H E R E   C A N   I   F I N D   I N F O R M A T I O N   O N   T H E   T E R M S   A N D  
C O N D I T I O N S   O F   E M P L O Y M E N T   O F   P O S T E D   W O R K E R S ?  

Host Member States have the obligation according to Article 5 of Directive 2014/67/EU to create 
and  maintain  updated  a  single  national  website  containing  the  information  on  the  terms  and 
conditions of employment applicable to workers posted to their territory. This information must be 
made  generally  available  free  of  charge,  in  a  clear,  transparent,  comprehensive  and  easily 
accessible way at a distance and by electronic means and in formats and in accordance with web 
accessibility standards that ensure access to persons with disabilities. The website should include, 
where possible, links to existing websites and other contact points, in particular the relevant social 
partners. 

It should be noted that Directive 2018/957/EU 12 provides that when the information on the single 
national website does not indicate which terms and conditions of employment are to be applied, 
that  circumstance  should  be  taken  into  account  in  determining  penalties  in  the  event  of 
infringements of the national provisions adopted pursuant to the Directive. 

In  most  cases,  the  undertaking  envisaging  the  posting  has  a  contact  point  in  the  host  Member 
State: the undertaking with which the contract of services was (or is to be) signed, the undertaking 
of the same group established in the home Member State or the user undertaking. This could be 
the first source of information on the terms and conditions of employment applicable during the 
posting. 

Please note that the user undertaking has the obligation to inform the temporary agency of the 
terms  and  conditions  of  employment  that  it  applies  regarding  the  working  conditions  and 
remuneration. 

  A R E   M E M B E R   S T A T E S   O BL I G E D   T O   I N D I C A T E   T H E   A M O U N T   O F  

R E M U N E R A T I O N   T O   W H I C H   W O R K E R S   P O S T E D   T O  T H E I R  
T E R R I T O R Y   A R E   E N T I T L E D?  

No, the host Member State does not have the obligation under Directive 2014/67/EU to provide the 
actual remuneration to be paid. Member States have the obligation to provide the information on 
the terms and conditions of employment, including the constituent elements of remuneration to be 
applied  to  workers  posted  to  their  territory.  But  it  remains  the  responsibility  of  the  employer  to 
establish  in  each  individual  case  how  much  a  posted  worker  must  be  paid,  based  on  this 
information. 

11   Applicable from 30 July 2020. 
12   Applicable from 30 July 2020. 

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  W H I C H   K I N D   O F   C O L L E C T I V E   A G R E E M E N T S   S H O U L D   B E   T A K E N  

I N T O   A C C O U N T ?  

There are two categories of collective agreements of the host Member State that are to be applied 
to posted workers: 

 

 

those which have been made universally applicable by the competent national authorities; 

those which are generally applicable to all similar undertakings of the geographical area, 
profession or sector concerned or which have been concluded by the most representative 
social partners at national level and which are applied throughout national territory.  

The latter category of collective agreements is only applicable to the extent that their application 
to the posting undertakings ensures equality of treatment defined as follows: 

  national  undertakings  in  a  similar  position  are  subject,  in  the  place  in  question  or  in  the 

sector concerned, to the same obligations as cross-border undertakings; 

  national undertakings are required to fulfil such obligations with the same effects as cross-

border undertakings. 

It is up to the host Member State to identify which collective agreements comply with the above-
mentioned criteria. As mentioned in question 2.14, Member States must publish the information on 
the terms and conditions of employment applicable to posted workers on the single official national 
website, including stemming from collective agreements made universally applicable by national 
authorities or because they comply with the above mentioned conditions. 

Note that there are specific rules for temporary agency workers, please see question 2.8. 

  A R E   M E M B E R   S T A T E S   O BL I G E D   T O   P R O V I D E   I N   T H E   S I N G L E  

O F F I C I A L   N A T I O N A L   W E B S I T E   T H E   T E X T   O F   A N Y   C O L L E C T I V E  
A G R E E M E N T   A P P L I C A B L E   T O   P O S T E D   W O R K E R S ?    

Member  States  have  the  obligation  to  provide  the  information  on  the  terms  and  conditions  of 
employment  to be  applied  to workers posted to  their  territory,  therefore including  any collective 
agreement that meets the conditions to be applied to posted workers (see question 2.14). 

Regarding collective agreements, Directive 2014/67/EU 13 specifies that Member States must make 
generally available on the single official national website information on: 

1.  which collective agreements are applicable and  

2.  to whom they are applicable, and  

3.  which  terms  and  conditions  of  employment  are  to  be  applied  by  service  providers  from 
other Member States, including where possible, links to existing websites and other contact 
points, in particular the relevant social partners.  

There is no explicit obligation for the text of the collective agreements to be available on the single 
national website, either in full or as a summary. But the single national website does need to allow 
cross-border service providers to identify easily which collective agreements are applicable in their 
case. The  information provided  should  also cover  the constituent elements of remuneration, the 

13   Applicable from 30 July 2020. 

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method  for  its  calculation,  and,  where  relevant,  the  qualifying  criteria  for  classification  in  the 
different wage categories. 

Some Member States go further than what is required  by Directive 2014/67/EU  and provide  the 
text of collective agreements translated into several languages and/or summarised for an easier 
access to the relevant provisions. 

  C A N   A N   E M P L O Y E R   P O S T   W O R K E R S   R E C E N T L Y   R E C R U I T E D ?  

As regards the terms and conditions of employment, Directive 96/71/EC requires  that there is an 
employment relationship during the whole period of posting between the worker posted and the 
employer  making  the  posting.  The  Directive  therefore  applies  to  posted  workers  even  when  the 
employment  relationship  was  not  established  a  certain  time  before  the  posting,  provided  the 
employment contract exists from the start to the end of the posting assignment. 

As regards the coordination of social security, under Regulations 883/2004 and 987/2009 a person 
recruited  with  a  view  to being posted  to  another Member State will  be considered  as remaining 
affiliated to the social security of the Member State in which the employer is established only if, 
immediately  before  the  start of his  employment,  the person concerned is  already subject  to the 
legislation of that Member State. In practice, the Administrative Commission for the coordination 
of social security systems considers that a worker satisfies such requirement if he or she has been 
affiliated to the legislation of the sending Member State for at least one month before the start 
of the posting. See Decision A2 of the Administrative Commission. 14  

  W H I C H   I N F O R M A T I O N   S H O U L D   T H E   E M P L O Y E R   G I V E   T O   T H E  

W O R K E R   B E F O R E   T H E   P OS T I N G ?  

Under  EU  law,  the  recently  adopted  Directive  (EU)  2019/1152  on  transparent  and  predictable 
working conditions requires employers who envisage to post workers to another Member State to 
give them in writing, before the worker’s departure, information on 15: 

the country or countries in which the work abroad is to be performed; 
the anticipated duration of the work abroad; 
the currency to be used for the payment of remuneration; 

 
 
 
  where applicable, the benefits in cash or kind relating to the work assignments; 
 

information as to whether repatriation is provided for, and if so, the conditions governing 
the worker's repatriation. 
the remuneration to which the worker is entitled in accordance with the applicable law of 
the host Member State; 

 

  where applicable, any allowances specific to posting and any arrangements for reimbursing 

 

expenditure on travel, board and lodging; 
the link to the single official national website developed by the host Member State (see 
question 2.14). 

This information is mandatory for all workers posted for a consecutive period of more than four 
weeks. Member States may extend the information requirements to workers posted for a shorter 
period. 

14   https://eur-lex.europa.eu/legal-content/GA/TXT/?uri=CELEX:32010D0424(02) 
15   The rights and obligations set out in this Directive shall apply to all employment relationships by 1 August 2022. However, 
an employer shall provide the information referred to only upon the request of a worker who is already employed on that 
date. 

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This obligation exists in addition to the requirement to inform workers on the essential aspects of 
their employment relationship, including the identity of the social security institutions receiving the 
social contributions, as set out in Article 4 of the Directive on transparent and predictable working 
conditions. 

  D O E S   T H E   E M P L O Y E R   H A V E   T O   P A Y   O R   R E I M B U R S E   T H E   T R A V E L  

C O S T S   F O R   P O S T E D   W O R K E R S ?  

Posting of workers is undertaken at the initiative and in the interest of the employer. It is therefore 
logic that the employer supports the additional costs linked with the displacement from the usual 
place of work in the home Member State to the working place in the host Member State.  

Directive 2018/957/EU introduced a provision according to which the employer must reimburse the 
posted worker for travel, board and lodging expenditure in accordance with the national law and/or 
practice applicable to the employment relationship, which is, in general, the home Member State’s 
law and/or practice. 

It should be noted that the amounts paid by the employer (or the reimbursements made) concerning 
travel, board and lodging are not part of remuneration. They are therefore not taken into account 
when comparing the amounts actually paid to the worker and the amounts due in accordance with 
host Member State law: they are paid or reimbursed on top of the remuneration (see question 3.5). 

Note that, as mentioned in question 2.19, workers must be informed about any arrangements for 
reimbursing expenditure on travel, board and lodging. 

  W H I C H   T E R M S   A N D   C O N D I T I O N S   O F   E M P L O Y M E N T   A R E  
A P P L I C A B L E   T O   W O R K E R S   O N   “ B U S I N E S S   T R I P S ”  

The terms and conditions of employment of workers who do not fall within the notion of posted 
worker are not regulated by the Posting of Workers Directives. 

Workers carrying out activities in the host Member State but who do not qualify as posted workers 
may be in very different situations and it is impossible to generalise on the terms and conditions 
of employment applicable to them: the competent authorities of the host Member State will need 
to undertake a case-by-case assessment and decide on the basis of all the factual elements of 
each case.  

The applicable legislation will have to be determined in accordance with the Regulation on the law 
applicable to contractual obligations (Rome I). This Regulation sets the principle of the freedom of 
choice of the applicable law, but specifies that such a choice of law may not, however, have the 
result of depriving  the  employee of the protection afforded to  him  by provisions  that cannot be 
derogated  from  by  agreement  under  the  law,  that  in  the  absence  of  choice  would  have  been 
applicable. If no choice has been made on the law applicable to the employment contract, the law 
of the country in which or, failing that, from which the employee habitually carries out his work in 
performance of the contract will be applicable. The country where the work is habitually carried out 
shall not be deemed to have changed if the worker is temporarily employed in another country. 

It should nevertheless be noted that, where it is established that an undertaking is improperly or 
fraudulently  creating  the  impression  that  the  situation  of  a  worker  falls  within  the  scope  of  the 
Posting of Workers Directives, the Member State where the work is carried out must ensure that 
the worker benefits from the relevant national law and practice and is in any case not subject to 
less favourable conditions than those applicable to posted workers. 

For social security rules concerning business trips, see question 2.4. 

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PRACTICAL GUIDE ON POSTING  

3  DURING THE POSTING 

T H E   E M P L O Y E R   O F   T H E  P O S T E D   W O R K E R S   H A S   BE E N  
A P P R O A C H E D   B Y   A   T R A D E   U N I O N   T O   E N G A G E   I NT O   C O L L E C T I V E  
B A R G A I N I N G .   I S   T H I S  I N   A C C O R D A N C E   W I T H   E U   L A W ?  

The service provider may be approached by the trade unions of the host Member State to engage 
into a collective bargaining on, for instance, the remuneration to be granted to the posted workers. 
This is typically the case in Sweden and Denmark.  

Please note that Directive 2014/67/EU allows the host Member State to require the designation of 
a  contact  person  through  whom  the  relevant  social  partners  may  seek  to  engage  the  service 
provider to enter into collective bargaining within the host Member State. 

Without  prejudice  to  the  autonomy  of  social  partners,  paragraphs  (1)  and  (1a)  of  Article  3  of 
Directive  96/71/EC  as  amended  by  Directive  2018/957/EU  remain  applicable  in  such  a  situation 
and the collective bargaining should concern the items mentioned in these provisions. 

H O W   C A N   M E M B E R   S T A T E S   I D E N T I F Y   A   N O N - G E N U I N E   P O S T I N G ?  

In  order  to  check  whether  a  worker  qualifies  as  a  posted  worker,  Member  States  must  make  an 
overall assessment, taking into account all factual elements. For example, in order to determine 
whether an undertaking genuinely performs substantial activities in the Member State from which 
the posting takes place, pursuant to Article 4(2) of Directive 2014/67/EU, Member States may take 
into account, in particular: 

the place where the undertaking has its registered office and administration, uses office 
space, pays taxes and social security contributions, etc. 

the place where posted workers are recruited and from which they are posted; 

 

 

2 0 

20 

 
 
 
 
 
 
PRACTICAL GUIDE ON POSTING  

 

 

the  place  where  the  undertaking  performs  its  substantial  business  activity  and  where  it 
employs administrative staff; 

the number of contracts performed and/or the size of the turnover realised in the Member 
State  of  establishment,  taking  into  account  the  specific  situation  of,  inter  alia,  newly 
established undertakings and SMEs. 

In order to assess the temporary nature of the activity carried out by the posted worker, pursuant 
to Article 4(3) of Directive 2014/67/EU, Member States may assess, in particular: 

  whether the work is carried out for a limited period of time in the host Member State; 

  whether the posting takes place to a Member State different from the country where the 

worker habitually carries out his or her work; 

  whether the posted worker returns to or is expected to resume working in the home Member 

State; 

  whether  travel,  board  and  lodging  or  accommodation  is  provided  or  reimbursed  by  the 
employer  who  posts  the  worker  and,  if  so,  how  this  is  provided  or  the  method  of 
reimbursement; 

  any previous periods  during which  the post was  filled by  the  same or by  another posted 

worker. 

According to Article 4 of Directive 2014/67/EU, those elements are indicative factors in the overall 
assessment and should therefore not be considered in isolation. 

I N   C A S E   O F   I N S P E C T I ON ,   W H I C H   D O C U M E N T S   MU S T   B E  
A V A I L A B L E ?  

Directive 2014/67/EU allows the host Member State to impose: 

  an obligation to keep or make available and/or retain copies, in paper or electronic form, of 
the employment contract, payslips, time-sheets and proof of payment of wages or copies 
of equivalent documents 

  an obligation to provide a translation of the documents referred to above into the official 
language  of  the  host  Member  State  or  into  (an)other  language(s)  accepted  by  the  host 
Member State. 

As far as the coordination of social security is concerned, Regulations (EC) No 883/2004 and 987/2009 
provide that, for every cross-border work-related activity (including “business trips”) the employer, or any 
self-employed person concerned, is under the obligation to notify the competent (home) Member State, 
whenever possible in advance, and obtain a portable document A1 (PD A1). See also the Practical Guide 
on the applicable legislation in the EU, the EEA and Switzerland, point 11. 

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T H E   L A B O U R   I N S P E C T O R S   O F   T H E   H O S T   M E M B E R   S T A T E S  
R E F U S E   T O   C O N S I D E R   T H E   P O S T I N G   A L L O W A N C E  A S   P A R T   O F  
R E M U N E R A T I O N .   I S   T H I S   C O R R E C T   U N D E R   E U   L A W ?  

According to the Directive 2018/957/EU the employer of the posted worker must guarantee that 
the  amount  actually  paid  to  the  worker  during  the  posting  is  at  least  equivalent  to  the 
“remuneration” 16 required under the rules of the host Member State. In order to understand which 
amount is due to be paid, a comparison between the amount actually paid to the worker and the 
amount  due  under  the  host  Member  State  rules,  is  needed  and  it  must  be  based  on  the  gross 
remuneration of national workers (i.e. before contributions, deductions or taxes), rather than on the 
individual constituent elements of remuneration.  

Remuneration includes any allowances specific to posting unless they are paid in reimbursement 
or compensation of expenditure on travel, board and lodging. 

Reimbursement or compensation of expenditure on travel, board and lodging are not considered as 
remuneration and therefore not taken into account for the comparison. If it does not appear clearly 
which  elements  of  the  posting  allowance  are  paid  in  reimbursement  of  expenditure  actually 
incurred  because  of  the  posting,  then  the  entire  allowance  is  considered  to  be  paid  in 
reimbursement of expenditure, not remuneration. 

I N   P R A C T I C E  

In order to apply the Posting of Workers Directives, two sets of rules may need to be taken into 
account: 

1.  the rules of the host Member State which determine the required "remuneration", including, 
as the case may be, the rules set out in collective agreements made universally applicable 
or that otherwise apply; 

2.  the  rules  of  the  home  Member  State  determining  the  remuneration  paid  to  the  worker, 
including  the  law,  any  applicable  collective  agreement  and  the  individual  employment 
contract. 

The employer must ensure that the amount paid to the posted worker is at least equivalent to the 
remuneration required under the rules of the host Member State.  

The  total  gross  amounts  of  remuneration  should  be  compared,  rather  than  any  individual 
constituent elements of remuneration. 

When  making  this  comparison,  certain  elements  paid  to  the  worker  in  accordance  with  home 
Member State rules cannot be  taken  into  account  in  the  host Member State as  elements of  the 
required remuneration: this is the case of payments for overtime, payments in respect of expenses 
actually incurred because of posting and any payment which compensates the worker for having 
carried out additional work or work under particular conditions. 

Below some examples of such comparison. 

16     As from 30 July 2020. Until that date, “minimum rates of pay”. 

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Gross  amount  to  be  paid  in  accordance  with 
Article 3(1) – host Member State 

Gross amount actually paid 

Wage for the category 

1550 

Wage 

Posting allowance 

Compensation  for  board  and 
lodging 

Total 

1550 

500 

1100 

500 

2100 

In this example, the amount paid complies with the requirement of Article 3(1). The compensation 
for costs is not taken into account but the wage and posting allowance are together higher that 
the amount due under host Member State rules. 

Gross  amount  to  be  paid  in  accordance  with 
Article 3(1) – host Member State 

Gross amount actually paid 

Wage for the category 

1550 

Wage 

Daily allowance 

400 

Posting allowance 

800 

900 

Compensation for traveling time  150 

Compensation for lodging costs  400 

Total 

2100 

2100 

In this example, the amount paid does not comply with the requirement of Article 3(1) since the 
compensation for  lodging  costs cannot be  taken  into  account  and  the  amount paid is therefore 
inferior to the amount due under host Member State rules. 

Gross  amount  to  be  paid  in  accordance  with 
Article 3(1) – host Member State 

Gross amount actually paid 

Wage for the category 

1550 

Wage 

Posting allowance 

Payment for overtime work and 
work on Sundays 

Total 

1550 

800 

600 

400 

1800 

In  this  example,  the  amount  paid  does  not  comply  with  the  requirement  of  Article  3(1):  if  an 
employer  requires  a  worker  to  carry  out  additional  work  or  to  work  under  particular  conditions, 
compensation for that additional service is not taken into account for the purpose of calculating 
the remuneration.  

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C A N   M Y   E M P L O Y E R   D E D U C T   F R O M   M Y   S A L A R Y   T H E   C O S T S   O F  
L O D G I N G   A N D   B O A R D I N G ?  

No. Reimbursement or compensation of expenditure related to travel, board and lodging is provided 
in  addition  to  the  remuneration.  It  can  therefore  not  be  deducted  by  the  employer  from  the 
remuneration paid to the worker. 

C A N   T H E   H O S T   M E M B E R  S T A T E   R E Q U E S T   T H A T   I   C O M P L Y   W I T H  
P R O V I S I O N S   O F   T H A T   M E M B E R   S T A T E   O N   T H E   R E I M B U R S E M E N T  
O F   E X P E N D I T U R E   O N   T R A V E L ,   B O A R D   A N D   L O D G I N G ?  

Directive 2018/957/EU states that employers must reimburse the posted worker for expenditure 
on travel, board and lodging in accordance with the national law and/or practice applicable to the 
employment relationship, which is, in general, the home Member State’s law and/or practice. While 
expressing the principle according to which such expenses must be supported by the employer, the 
Directive thus leaves it to the national law and or the practice (including collective agreements at 
any level) of the home Member State to regulate the issue. 

Nevertheless, a posted worker who, during the posting assignment, is required to travel to and 
from the regular place of work in the host Member State, or is temporarily sent by the employer 
from  that  regular  place  of  work  to  another  place  of  work  is  entitled  to  any  allowance  or 
reimbursement  of  expenses  required,  in  the  host  Member  State,  by  law  or  by  any  collective 
agreement made universally applicable or that otherwise applies in accordance with Article 3(8) of 
Directive 96/71/EC as amended. 

I N   P R A C T I C E  

A Portuguese worker is posted for six months to a building site in Ostend (Belgium). 

During the posting, the worker is sent for a week to Liège (Belgium) to attend a vocational training 
session. 

The  board  and  lodging  allowances  provided  by  the  generally  binding  collective  agreement  in 
Belgium for  the construction  sector  are  to be paid  to  the posted worker for  the  time  of working 
outside of the regular place of work (Ostend, in this example) in the host Member State. 

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I N   C A S E   O F   A   S U B C O N T R A C T I N G   C H A I N ,   W H O   C A N   B E   M A D E  
L I A B L E   F O R   C O M P L I A N CE   W I T H   R E Q U I R E M E N T S ?  

The rules on subcontracting liability are set out in Article 12 of Directive 2014/67/EU and can be 
summarised as follows: 

  Member  States  may  put  in  place,  on  a  non-discriminatory  and  proportionate  basis,  a 
subcontracting liability, to ensure that, in subcontracting chains, the contractor of which the 
employer is a direct subcontractor may be held liable by the posted worker with respect to 
any outstanding net remuneration, in addition to or in place of the employer; 

  as  regards  the construction  sector, Member  States must  provide  for such  subcontracting 

liability; 

  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; 

 

instead  of  the  liability  rules  above  mentioned,  Member  States  may  put  in  place  other 
appropriate  enforcement  measures,  which  enable  effective  and  proportionate  sanctions 
against the contractor. 

In short, a system of subcontracting liability must be in place for the construction sector making 
the  contractor  in  a  direct  subcontracting  relationship  liable.  In  other  economic  sectors,  Member 
States may put in place a system of subcontracting liability, even with an extended scope or range, 
provided it is non-discriminatory and proportionate. 

It  should  be  noted  that  the  Directive  allows  Member  States  to  exempt  from  joint  liability  a 
contractor that has undertaken “due diligence obligations”, in accordance with national law. 

I S   I T   P O S S I B L E   T O   P U T   I N   P L A C E   A   S U B C O N T R A C T I N G   L I A B I L I T Y  
S Y S T E M   O N L Y   T O   C R O S S- B O R D E R   S I T U A T I O N S ?  

As mentioned in question 3.7, any system of subcontracting liability put in place in accordance with 
Directive 2014/67/EU must be non–discriminatory and proportionate. Accordingly, Member States 
may  not  set  up  a  system  of  subcontracting  liability  which  applies  only  to  cross-border  service 
providers,  as  this would directly  discriminate against  those service  providers. Such system could 
discourage customers and contractors to contract or subcontract with undertakings established in 
other Member States. 

I   A M   N O T   B E I N G   P A I D   P R O P E R L Y   B Y   M Y   E M P L O Y E R .   C A N   I  
L O D G E   A   C O M P L A I N T   O R   I N I T I A T E   J U D I C I A L   PR O C E E D I N G S   I N  
T H E   H O S T   M E M B E R   S T A T E ?  

Yes. Member States must ensure that there are effective mechanisms for posted workers to lodge 
complaints  against  their  employers  directly,  as  well  as  the  right  to  institute  judicial  or 
administrative proceedings, also in the host Member State. 

Member States must allow trade unions and other third parties to engage, on behalf or in support 
of the posted workers or their employer, and with their approval, in any judicial or administrative 
proceedings with the objective of enforcing the rights or the obligations stemming from the Posting 
of Workers Directives. 

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  A F T E R   A N   I N S P E C T I O N ,   A   H I G H   S A N C T I O N   H A S   B E E N   I M P O S E D .  

I S   T H I S   I N   A C C O R D A N C E   W I T H   E U   L A W ?  

Directive 2014/67/EU imposes on Member States to put in place appropriate and effective checks 
and monitoring mechanisms, on a non-discriminatory and proportionate basis. 

It  also  provides  that  Member  States  must  have  in  place  penalties  applicable  in  the  event  of 
infringements  of  national  provisions  adopted  pursuant  to  the  Directive  and  must  take  all  the 
necessary measures to ensure that they are implemented and complied with.  

The penalties provided for shall be effective, proportionate and dissuasive. 

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4  AFTER THE POSTING 

C A N   I   L O D G E   A   C O M P L AI N T   O R   S T A R T   J U D I C I A L   P R O C E E D I N G S  
A G A I N S T   M Y   E M P L O Y E R  A F T E R   T H E  E N D   O F   T H E   P O S T I N G  
A S S I G N M E N T ?   S H O U L D   I   D O   I T   I N   T H E   H O S T   OR   I N   T H E   H O M E  
M E M B E R   S T A T E ?  

Yes,  Directive  2014/67/EU  expressly  provides  that  Member  States  must  have  in  place  the 
mechanisms for lodging complaints or launching judicial proceedings even after the employment 
relationship has ended, concerning any due entitlements resulting from the contractual relationship 
between the employer and that posted worker and any loss or damage resulting from any failure 
to  apply  the  posting  rules.  Such  mechanisms  must  be  available  after  the  posted  workers  have 
returned from the Member State to which the posting took place. 

C A N   T H E   H O S T   M E M B E R  S T A T E   R E Q U E S T   D O C U M E N T S  
P E R T A I N I N G   T O   A   P O S T I N G   A F T E R   T H E   E N D   O F   T H E   P O S T I N G ?  

Indeed, Directive 2014/67/EU allows Member States to require service providers to provide certain 
documents  (the  employment  contract,  payslips,  time-sheets  indicating  the  beginning,  end  and 
duration of the daily working time and proof of payment of wages) within a reasonable period of 
time after the end of the posting. 

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