REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the application and implementation of Directive (EU) 2018/957 of the European Parliament and of the Council of 28 June 2018 amending Directive 96/71/EC concerning the posting of workers in the framework of the provision of services
Date: 2024-04-30
Institutions: Directorate-General for Employment, Social Affairs and Inclusion, European Commission
Subjects: application of EU law, collective agreement, equal treatment, free movement of workers, freedom to provide services, labour law, posted worker, provision of services, remuneration of work, working conditions

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 30.4.2024  COM(2024) 320 final  REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the application and implementation of Directive (EU) 2018/957 of the European Parliament and of the Council of 28 June 2018 amending Directive 96/71/EC concerning the posting of workers in the framework of the provision of services {SWD(2024) 320 final}  
 
 
Table of Contents 
1. 

Introduction ..................................................................................................................................... 2 

2.  Analysis of Member States’ application and implementation of the Directive .............................. 3 

2.1.  Double or chain posting .......................................................................................................... 3 

2.2. 

Terms and conditions of employment ..................................................................................... 4 

2.2.1. 

Application of universally applicable collective agreements to all sectors ......................... 4 

2.2.2. 

Remuneration ...................................................................................................................... 4 

2.2.3. 

New elements of the terms and conditions of employment of the host Member State ....... 5 

2.3. 

Information obligations ........................................................................................................... 6 

2.4.  Rules on long-term posting ..................................................................................................... 7 

2.5. 

2.6. 

Equal treatment of posted temporary agency workers ............................................................ 7 

Posting allowances .................................................................................................................. 8 

2.7.  Collective agreements ............................................................................................................. 8 

2.8.  Cooperation between Member States ..................................................................................... 9 

2.9.  Monitoring, control and enforcement ..................................................................................... 9 

3.  Subcontracting and posting of workers. .......................................................................................... 9 

4.  Posting of third-country nationals ................................................................................................. 10 

5.  Main conclusions and potential further actions ............................................................................ 11 

 
 
 
 
 
 
1.  Introduction 

Directive  (EU)  2018/957  of  the  European  Parliament  and  of  the  Council  of  28  June  2018 
amending  Directive  96/71/EC  concerning  the  posting  of  workers  in  the  framework  of  the 
provision  of  services  (the  Directive)  came  into  force  on  29  July  2018  and  entered  into 
application on 30 July 2020. Member States had to adopt and publish the law, regulations and 
administrative provisions necessary to comply with the Directive by 30 July 2020. 

The amendments introduced by the Directive aim to ensure a level playing field whilst also 
protecting the rights of posted workers. Those amendments include replacing the reference to 
‘minimum rates of pay’ with a reference to ‘remuneration’ of posted workers; setting out an 
extended set of terms and conditions of employment in the receiving Member State for long-
term  postings;  and  guaranteeing  to  temporary  posted  workers  the  same  basic  terms  and 
conditions that apply to local temporary workers hired in the receiving Member State.  

This report reviews the application and implementation by Member States of Directive (EU) 
2018/957 amending Directive 96/71/EC concerning the posting of workers in the framework 
of the provision of services1, as required by its Article 2. This report is accompanied by a staff 
working document containing further analysis underpinning this report2. 

. 

Both  this  report  and  the  accompanying  staff  working  document  are  sector  neutral.  Article 
2(2)(b)  of  Directive  (EU)  2018/957  requires  the  Commission  to  include  in  the  report  an 
assessment of whether further measures to ensure a level playing field and protect workers are 
necessary on the posting of drivers in the road transport sector. This provision was included in 
case of non-adoption of the specific legislation on the posting of drivers in that sector. Since 
Directive (EU) 2020/10573 was adopted in 2020, it is no longer necessary to include a specific 
assessment  on  the  road  transport  sector  as  this  will  be  evaluated  in  the  report  on  the 
implementation of Directive (EU) 2020/10574.  

This  report  and  the  accompanying  staff  working  document  pay  particular  attention  to  the 
situation of posted workers in subcontracting chains, in line with the mandate received from 
the  co-legislators5.    Considering  the  recent  increase  in  the  posting  of  third-country  national 
workers and its expected expansion as an important intra-EU mobility channel, the report also 
focuses on their situation6. This report also explores whether any amendment to the Directive 
is necessary. 

1  Directive  (EU)  2018/957  of  the  European  Parliament  and  of  the  Council  amending  Directive  96/71/EC 
concerning the posting of workers in the framework of the provision of services, OJ L 173, 9.7.2018, p. 16. 
2 SWD (2024) 320. 
3 Directive (EU) 2020/1057 of the European Parliament and of the Council of 15 July 2020 laying down specific 
rules with respect to Directive 96/71/EC and Directive 2014/67/EU for posting drivers in the road transport sector 
and amending Directive 2006/22/EC as regards enforcement requirements and Regulation (EU) No 1024/2012, 
OJ L 249, 31.7.2020, p. 49. 
4 Directive (EU) 2020/1057 requires the Commission to evaluate its implementation by 31 December 2025. 
5 Article 2(2) of Directive (EU) 2018/957. 
6 Report on the cooperation practices, possibilities and challenges between Member States – specifically in relation 
to the posting of third-country nationals, Final Report ELA/2022/RS/027/ELA.306-2021/TITLE 3/2, 2 February 
2023. The report is accessible via this link: ela-report-posting-third-country-nationals.pdf (europa.eu). 
See  also  Employment  and  social  developments  in  Europe  (ESDE)  2023  -  Publications  Office  of  the  EU 
(europa.eu)  

2 

 
 
 
 
 
 
This  report,  and  the  accompanying  staff  working  document  analyse  the  national  legislation 
implementing the provisions of the Directive. They do not provide an exhaustive account of all 
national  implementation  measures nor prejudge any position the Commission  might  take in 
any future legal proceedings. 

The information in this report and in the accompanying staff working document is based on 
the national measures transposing the Directive that Member States have communicated to the 
Commission,  as  required  under  Article  3(1)  of  the  Directive.  The  Commission  has  also 
collected information on the application and implementation of the Directive through various 
sources, such as the MoveS network of legal experts7, the Commission Expert Committee on 
Posting  of  Workers  (the  ECPW)8  and  a  study  supporting  the  monitoring  of  the  Posting  of 
Workers  Directive  (EU)  2018/957  and  of  the  Enforcement  Directive  2014/67/EU9.  The 
Commission  has  also  collected  the  views  of  Member  States  and  social  partners  through  a 
questionnaire distributed by the European Labour Authority (ELA). 

2.  Analysis of Member States’ application and implementation of the Directive 

2.1.  Double or chain posting 

The Directive addresses the situation where a worker is recruited by a temporary employment 
undertaking or placement agency (temporary employment agency) and hired out to perform 
work for a user undertaking. A double or chain posting occurs when the user undertaking sends 
the worker to temporarily carry out activities in a Member State other than the Member State 
where  the  worker  normally  works  for  the  temporary  employment  agency  or  for  the  user 
undertaking to yet another Member State10. 

The Directive clarifies that in this situation the temporary employment agency is deemed to be 
the undertaking making the posting and therefore has to fulfil all the relevant obligations. In 
addition, the user undertaking is obliged to inform the temporary employment agency in due 
time if it is planning to send the worker posted by the temporary employment agency to carry 
out activities in another Member State. 

Almost all Member States have included the Directive’s provisions on temporary employment 
agencies  in  a  double  or  chain  posting  situation  in  their  national  legislation.  Some  Member 
States (Hungary, Slovakia) do not allow user undertakings to assign temporary agency workers 
to another employer. Hungary does not allow double or chain posting when it is the Member 
State of establishment of the temporary employment agency. Slovakia only allows double or 
chain posting in the situations covered by Article 1(3)(a) (posting under a contract of services) 
and 1(3)(b) (intra-company posting) of Directive 96/71/EC.  

7  The  MoveS network of  legal  experts is  a Commission-funded  network of  independent  experts  in  the field of 
intra-EU mobility. MoveS stands for Free Movement of Workers and Social Security Coordination. It covers all 
the 27 EU Member States, as well as Iceland, Liechtenstein, Norway and Switzerland. 
8 Report of the subgroup on the transposition of Directive (EU) 2018/957, Report to the Committee of Experts on 
Posting of Workers (ECPW). https://ec.europa.eu/social/BlobServlet?docId=22913&langId=en 
9  Study  supporting  the  monitoring  of  the  Posting  of  Workers  Directive  2018/957/EU  and  of  the  Enforcement 
Directive 2014/67/EU. This study was prepared for the Commission. It reflects the views only of the authors, and 
the  Commission  is  not  liable  for  any  consequence  stemming  from  the  reuse  of  this  publication. 
https://op.europa.eu/en/web/general-publications 
10 See subpoint 3.1.1.3 of the report of the subgroup on the transposition of Directive (EU) 2018/957, Report to 
the Committee of Experts on Posting of Workers (ECPW).   

3 

 
 
 
 
                   
 
 
 
 
A large majority of Member States identify temporary employment agencies as the undertaking 
that make the posting, explicitly or implicitly11.  Most Member States12 explicitly refer to the 
user undertaking’s obligation to inform the temporary  employment agency of the double or 
chain  posting.  Ireland,  Croatia,  Hungary  and  Slovenia  have  not  included  this  provision  of 
information requirement in their legislation.  

The timeframe for the user undertaking to inform the temporary employment agency of the 
double or chain posting situation (as reflected in the concept ‘in due time’ in the Directive) 
varies between Member States. Some Member States require such information to be provided 
before commencement of the work13, within a reasonable time before the posting14 or without 
delay15.  

2.2. 

Terms and conditions of employment  

The Directive introduces the following changes to Article 3(1) of Directive 96/71/EC regarding 
the terms and conditions of employment applicable to posted workers:  

- 

- 
- 

- 

the  application  in  all  sectors  of  the  terms  and  conditions  of  employment  from 
universally applicable collective agreements or arbitration awards or which apply 
according to Article 3(8) of Directive 96/71/EC; 
the concept of ‘remuneration’ replaces the concept of ‘minimum rates of pay’; 
two new elements are added to the terms and conditions of employment: conditions 
of  workers’  accommodation,  where  provided  by  the  employers  to  workers  away 
from their regular place of work, and allowances or reimbursement of expenditure 
for workers away from home for professional reasons; 
the information obligations are reinforced. 

2.2.1.  Application of universally applicable collective agreements to all sectors 

The  Directive  extends  the  scope  of  application  of  collective  agreements  which  have  been 
declared universally applicable in any sector (and not only in the construction sector). Within 
the scope of the Directive, 18 Member States16 apply terms and conditions of employment that 
stem from universally applicable collective agreements in all sectors. Nine Member States17 do 
not  have  universally  applicable  collective  agreements  but  do  apply  sectoral  collective 
agreements and/or national collective agreements. 

2.2.2.  Remuneration 

The Directive replaces the concept of ‘minimum rates of pay’ with ‘remuneration’. The concept 
of ‘remuneration’ includes but goes beyond the concept of ‘minimum rates of pay’. 

Member  States  must  therefore  ensure  that  workers  posted  to  their  territory  benefit  from 
‘remuneration’, which is defined as all the elements of remuneration rendered mandatory by 
national  law  or  collective  agreements  which  have  been  declared  universally  applicable  or 

11 See subpoint 3.1.1.3 of the accompanying staff working document.  
12  Belgium,  Bulgaria,  Czechia,  Denmark,  Germany,  Estonia,  Greece,  Spain,  France,  Italy,  Cyprus,  Latvia, 
Lithuania,  Luxembourg,  Malta,  the  Netherlands,  Austria,  Poland,  Portugal,  Romania,  Slovakia,  Finland  and 
Sweden.  
13 Belgium, Germany, Lithuania, Luxembourg, Malta, the Netherlands, Austria and Portugal. 
14 Denmark, Estonia, Greece, France and Cyprus. 
15 Italy. 
16 Belgium, Bulgaria, Germany, Estonia, Ireland, Greece, Spain, France, Croatia, Latvia, Luxembourg, Hungary, 
the Netherlands, Austria, Portugal, Romania, Slovenia and Finland. 
17 Czechia, Denmark, Italy, Cyprus, Lithuania, Malta, Poland, Slovakia and Sweden. 

4 

 
 
 
 
 
 
which apply according to Article 3(8) of Directive 96/71/EC.  

Almost  all  Member  States  have  included  the  provision  on  remuneration  established  by  the 
Directive  in  their  national  legislation.  Some  Member  States  have  opted  for  what  can  be 
considered  as  a  general  or  broad  definition  of  remuneration18,  whilst  other  Member  States 
enumerate  the  mandatory  elements  of  remuneration19.  Two  Member  States  (Ireland  and 
Portugal) have not replaced the concept of ‘minimum rates of pay’ with ‘remuneration’.  

In general terms, the majority of Member States consider that the change from ‘minimum rates 
of  pay’  to  ‘remuneration’  has  improved  the  rights  of  posted  workers20.  The  Commission 
however  notes  that  social  partners  and  in  particular  employers  point  out  difficulties  in 
determining the remuneration applicable to posted workers with all its mandatory elements21. 
These  difficulties  are  mainly  related  to  the  complexity  of  determining  the  remuneration  in 
practice,  for  instance  regarding  collective  agreements  (particularly  remuneration  and  its 
mandatory  elements22).  Employersstruggle  to  understand  which  mandatory  elements  of 
remuneration they have to take into account.  

2.2.3.  New elements of the terms and conditions of employment of the host Member State  
The Directive adds two new elements to the list of core terms and conditions of employment 
of the receiving Member State that are to be granted to a worker posted to that Member State: 
the conditions of workers’ accommodation, where provided by the employer to workers away 
from their regular place of work; and the allowances or reimbursement of expenditure to cover 
travel, board and lodging for workers’ away from home for professional reasons. 

In the transposition of the Directive, the applicable provisions on these two elements above 
vary between Member States, as detailed below. Those provisions apply to posted workers in 
so far as they exist for national workers in the host Member State. 

12 Member States23 have provisions on conditions of accommodation when the workers are 
away from their regular place of work and these provisions are applicable to posted workers. 
Slovenia applies these provisions only to local workers posted abroad (they do not apply to 
workers posted to Slovenia).  

12  Member  States24  do  not  stipulate  in  their  national  legislation  the  conditions  of 
accommodation when the workers are away from their regular place of work. However, such 
conditions  can  feature  in  collective  agreements  or  in  individual  employment  contracts,  as 

18 Belgium, Germany, Estonia, Ireland, Croatia, Hungary, Italy, Malta, Austria, Poland and Finland. 
19 Bulgaria, Czechia, Spain, France, Cyprus, Latvia, Lithuania, Luxembourg, the Netherlands, Portugal, Romania 
and Slovenia. 
20 See subpoint 3.1.1.4.3 of the accompanying staff working document, where it is stated that 14 Member States 
responding  to  the  questionnaire  on  the  implementation  of  the  Directive  consider  that  the  situation  of  posted 
workers has improved following the change from ‘minimum rates of pay’ to ‘remuneration’. 
21 See footnote 20.  
22 Some stakeholders interviewed in the context of the study supporting the monitoring of the Directive and of the 
Enforcement  Directive  have  emphasised  this  point,  in  particular  the  challenges  for  employers  and  temporary 
employment agencies. See point 8.1.3 of the study supporting the monitoring of the Posting of Workers Directive 
2018/957/EU and of the Enforcement Directive 2014/67/EU as well as subpoint 3.1.1.4.3 on remuneration in the 
staff working document accompanying this report.  
23 Bulgaria, Czechia, Denmark, Germany, Greece, Latvia, Lithuania, Luxembourg, Hungary, Portugal, Slovenia 
and Finland. 
24 Belgium, Ireland, Spain, France, Croatia, Italy, Cyprus, Malta, the Netherlands, Slovakia, Poland and Sweden. 

5 

 
 
 
 
 
 
 
 
provided  for  by  applicable  collective  agreements,  and  would  cover  posted  workers  (posted 
temporary agency workers in the case of Poland), except in Belgium and Ireland.  

In  addition,  18  Member  States25  include  national  provisions  on  the  reimbursement  or 
compensation of expenditure related to travel, board and lodging for workers away from home 
for professional reasons. These provisions are also applicable to posted workers.  Slovenia does 
not  have  specific  provisions  to  cover  the  reimbursement  of  expenses  for  travel,  board  and 
lodging for workers posted away from home for professional reasons26.  

The  Commission  notes  that  there  are  some  concerns  related  to  substandard  conditions  of 
accommodation which may affect posted workers27.  

2.3. 

Information obligations 

The Directive provides  that  Member States  must  (without undue delay  and in  a transparent 
manner) publish the information on the terms and conditions of employment applicable under 
Article 3(1) of Directive 96/71/EC, including the constituent elements of remuneration as well 
as  the  terms  and  conditions  of  employment  applicable  to  long-term  posted  workers.  In  this 
context,  Member  States  must  ensure  that  the  information  provided  on  the  single  official 
national website is accurate and up-to-date.  

If  this  information  does  not  indicate  which  terms  and  conditions  of  employment  are  to  be 
applied, this will be taken into account when determining penalties, according to national law 
and/or practice, in the event of infringement of the national provisions adopted pursuant to the 
Directive, to the extent necessary to ensure their proportionality. 

Member States have set up national websites on posting in order to comply with the Directive’s 
reinforced information obligations.  

Most  Member  States  have  adapted  their  national  legislation  to  establish  proportionality  of 
sanctions if the information provided on those national websites does not indicate which terms 
and conditions of employment are to be applied.  

Ireland,  Spain,  France,  Cyprus,  Slovenia  and  Slovakia  do  not  specifically  have  such 
proportionality  of  sanctions.  However,  in  some  of  these  Member  States,  proportionality  is 
applied in practice through general provisions of labour law (France) or by labour inspectors 
(Slovakia).  

The Commission notes shortcomings in the content of the information published by Member 
States, such as difficulties in finding information on collective agreements and incomplete or 
outdated information on national websites28. For the employers it is crucial however that the 

25 Bulgaria, Czechia, Denmark, Germany, Estonia, Greece, Spain, Latvia, Lithuania, Luxembourg, Hungary, the 
Netherlands, Austria, Poland, Portugal, Romania, Slovakia and Finland. 
26  See subpoint 3.1.1.4.4 of the accompanying staff working document.  
27  See  footnote  26.  An  EU  level  trade  union  has  mentioned  in  its  response  to  the  questionnaire  on  the 
implementation of the Directive that substandard accommodation is a persistent concern for posted workers, in 
terms both of qualitative and quantitative elements. See also point 6.6.2 of the study supporting the monitoring of 
the  Posting  of  Workers  Directive  2018/957/EU  and  of  the  Enforcement  Directive  2014/67/EU.  That  study 
highlights a range of occupational, safety and health (OSH) issues related to the accommodation of posted workers 
(for instance, accommodation can be of poor quality and overcrowded). 
28 See subpoint 3.1.1.4.5 of the accompanying staff working document regarding, in particular, the views from 
stakeholders, including employer organisations.  

6 

 
 
 
 
 
 
 
 
 
information on the terms and conditions of employment (particularly remuneration and all its 
mandatory elements) applicable to posted workers (including on collective agreements and on 
long-term posting situations) is complete and up-to-date . 

Directive 2019/1152/EU29 on transparent and predictable working conditions has introduced 
new  information  requirements  for  employers  to  ensure  that  posted  workers  are  properly 
informed about the core working and employment conditions of their work assignment in the 
host Member State. Information on the national websites is available through the ‘Your Europe 
website’30.  

2.4.  Rules on long-term posting 

The Directive introduces new rules addressing long-term postings, where the effective duration 
of posting exceeds 12 months, or 18 months if the undertaking submits a motivated notification. 
In such situations, all the applicable terms and conditions of employment of the host Member 
State, which are laid down by law or by collective agreement within the meaning of Article 
3(8) of Directive 96/71/EC must be guaranteed, with two exceptions31. 

Almost  all  Member  States  guarantee  to  long-term  posted  workers  all  additional  terms  and 
conditions  of  employment  applicable  by  law  and/or  by  collective  agreements  or  arbitration 
awards  which  have  been  declared  universally  applicable.  In  Ireland,  the  same  terms  and 
conditions apply to a posted worker regardless of the duration of posting. Furthermore, all other 
Member States require a company to submit a motivated notification to extend a period of long-
term posting from 12 months to 18 months.  

The Commission  notes that  both  the specification of the additional terms and conditions  of 
employment applicable to posted workers in long-term posting situations; and the timeframe 
to  submit  the  motivated  notification  vary  between  Member  States32.  The  Commission  also 
notes  that  it  is  necessary  to  ensure  that  national  websites  include  information  on  long-term 
postings, which has not  always been the case so far. Only complete information ensures an 
appropriate  understanding  by  employers    of  the  applicable  terms  and  conditions  of 
employment.  

2.5. 

Equal treatment of posted temporary agency workers 

The Directive provides that posted temporary agency workers are to be treated in the same way 
regarding  the  matters  covered  by  Article  5  of  Directive  2008/104/EC  on  temporary  agency 
work33 as workers hired-out by temporary employment agencies established in the Member 
State where the work is carried out.  

Almost  all  Member  States  (except  Ireland  and  Slovenia)  have  enacted  an  obligation  to 
guarantee to posted workers the terms and conditions of employment which apply pursuant to 
Article 5 of Directive 2008/104/EC.  

29 Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and 
predictable working conditions in the European Union, OJ L 186, 11.7.2019, p. 105. 
30 Posting staff abroad: Guidelines & social security rules - Your Europe (europa.eu) 
31 The two exceptions concern: (i) procedures, formalities and conditions of the conclusion and termination of the 
employment contract, including non-competition clauses; and (ii) supplementary occupational pension schemes. 
32 For more information (including the views of social partners) see subpoint 3.1.1.4.6.1 of the accompanying staff 
working document.  
33 Directive  2008/104/EC of the European Parliament and of the Council of 19 November 2008 on temporary 
agency work, OJ L 327, 5.12.2008, p. 9. 

7 

 
 
 
 
 
 
 
 
 
In Estonia, the obligation of the user undertaking to inform the temporary employment agency 
of the terms  and conditions  of employment  which apply  to  temporary agency workers  only 
applies  to  long-term  posting  and  chain  posting,  whilst  Malta  imposes  that  information 
obligation  only  for  posting  periods  exceeding  4  consecutive  weeks.  Sweden  imposes  this 
obligation  only  when  the  temporary  employment  agency  asks  for  it.  Croatia  requires  the 
temporary employment agency to confirm in writing that it has been informed of the terms and 
conditions of employment.  

The Commission notes therefore that some Member States either oblige the user undertaking 
to  inform  the  temporary  employment  agency  only  in  specific  situations  of  the  terms  and 
conditions  which  apply  to  temporary  agency  workers;  or  introduce  additional  information 
requirements.  

The  Commission  also  notes  some  strong  concerns  that  the  practical  application  of  the 
provisions of the Directive related to posted temporary agency workers may result in situations 
where  less  favourable  conditions  may  be  applied  to  such  workers.  This  could  be  due  to  an 
actual intention to circumvent the rules, but it could also result from a limited awareness on the 
part of the temporary employment agencies and the user undertaking(s) of the relevant rules 
that apply in other Member States, particularly regarding collective agreements34. Employers 
reported that the complexity of the legal system regulating temporary cross-border work (e.g., 
posting) may lead to inadvertent non-compliance, in particular by smaller companies. Easily 
accessible and understandable legal information is therefore required35. 

2.6. 

Posting allowances 

Many  Member  States36  specify  which  parts  of  the  allowances  for  the  posting  are  paid  in 
reimbursement of expenditure actually incurred on account of the posting, and which are part 
of the remuneration. 

According to the Directive, where the terms and conditions of employment applicable to the 
employment relationship do not determine whether and, if so, which elements of the posting 
allowance  are  paid  in  reimbursement  of  expenditure  actually  incurred  on  account  of  the 
posting, the entire allowance is considered to be paid in reimbursement of expenditure. A large 
majority of Member States37 have included this rule in their national legislation.  

The  Commission  notes  that  some  Member  States38  have  not  included  in  their  national 
legislation a specific provision that posting allowances are part of remuneration unless they are 
paid in reimbursement of expenditure actually incurred on account of the posting. In addition, 
the national legislation of some Member States39 does not include or does not clearly specify 

34  Points  6.1.2  and  6.1.3.1  of  the  study  supporting  the  monitoring  of  the  Posting  of  Workers  Directive 
2018/957/EU and of the Enforcement Directive 2014/67/EU. See also subpoint 3.1.1.4.6.2. of the accompanying 
staff working document. 
35 Subpoint 6.1.3.1 of the study supporting the monitoring of the Posting of Workers Directive 2018/957/EU and 
of the Enforcement Directive 2014/67/EU and subpoint 3.1.1.4.6.2. of the accompanying staff working document. 
36 Belgium, Bulgaria, Germany, Estonia, Ireland, Greece, Spain, France, Croatia, Italy, Cyprus, Latvia, Lithuania, 
Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia and Finland. 
37 Belgium, Cyprus, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Croatia, Italy, Latvia, Lithuania, 
Luxembourg, Malta, the Netherlands, Poland, Portugal, Finland and Sweden. 
38 Czechia, Denmark, Hungary, Austria, Slovenia and Sweden. 
39 Belgium, Czechia, Denmark, Germany, Ireland, Spain, Luxembourg, Hungary, Latvia, Malta, the Netherlands, 
Austria, Portugal, Poland, Slovenia and Finland. 

8 

 
 
 
 
 
 
 
 
 
that the reimbursement of travel, board and lodging expenditure for the posted worker is done 
in accordance with the national law and/or practice of the home Member State.  

2.7.  Collective agreements 

The Directive extends the option of applying to posted workers collective agreements not made 
universally applicable  in  Member States  that already  have a system  for declaring  collective 
agreements universally applicable40. Of the 18 Member States that apply universally applicable 
collective  agreements,  at  least  4  Member  States41  have  used  the  option  provided  by  the 
Directive  to  also  apply  to  posted  workers  collective  agreements  which  are  not  universally 
applicable.  

2.8.  Cooperation between Member States 

The Directive requires that Member States provide for cooperation between the authorities or 
bodies competent to monitor the terms and conditions of employment mentioned in Article 3 
of Directive 96/71/EC. All Member States have included in their national legislation provisions 
on cooperation between their competent national authorities and bodies.  

2.9.  Monitoring, control and enforcement 

The Directive requires, inter alia, that Member States lay down  effective, proportionate and 
dissuasive  rules  on  penalties  applicable  to  infringements  of  national  provisions  adopted 
pursuant  to  the  Directive.  In  all  Member  States  (except  Ireland)  infringements  of  national 
provisions  implementing  the  Directive  are  sanctioned  by  administrative  fines.  Six  Member 
States apply criminal fines42.  The Commission notes that the penalties vary between Member 
States. For instance, the maximum fines range from EUR 1 100 in Latvia to EUR 400 000 in 
Austria and EUR 500 000 in Germany.  

3.  Subcontracting and posting of workers. 

Article  2(2)  of  the  Directive  requires  the  Commission  to  include  in  its  analysis  of  the 
application and implementation of the Directive an assessment of whether further measures to 
ensure a level playing field and protect workers are required in the case of subcontracting.  

In  relation  to  subcontracting,  Article  12  of  the  Enforcement  Directive43  sets  out  a  liability 
mechanism.  According  to  this  liability  mechanism,  a  contractor  to  which  the  employer  is  a 
direct subcontractor, in addition to or in place of the employer, can be held liable by a posted 
worker with respect to any outstanding net remuneration or contributions to common funds or 
institutions of social partners insofar as they are covered by Article 3 of Directive 96/71/EC.  

Member States are required to introduce such subcontracting liability on a non-discriminatory 
and proportionate basis in the construction sector and may also provide for it in other sectors. 
They may also introduce more stringent liability rules in terms of the scope (for instance, cover 
more companies involved in the subcontracting chain, rather than only the direct contractor) 
and  the  range  (for  instance,  cover  more  working  conditions  under  Article  3  of  Directive 
96/71/EC)  on  a  non-discriminatory  and  proportionate  basis.  Member  States  may  also  apply 

40 See subpoint 3.1.1.4.8 of the accompanying staff working document.  
41 Greece, Hungary, the Netherlands and Finland. 
42 Belgium, Denmark, Estonia, Greece, France and Cyprus. 
43 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’), OJ L 159, 28.5.2014, p. 11. 

9 

 
 
 
 
 
 
 
 
other enforcement measures instead of these liability rules provided that these are justified and 
proportionate in accordance with EU law. 

Considering  this  legal  framework  as  well  as  the  information  collected  and  analysed  in  the 
context of this report, the Commission notes that one of the main challenges, which may affect 
the  rights  of  posted  workers,  as  well  as  the  level  playing  field  between  companies,  is  long 
subcontracting  chains.  In  those  long  subcontracting  chains,  the  lack  of  transparency  and 
accountability may make enforcement of the applicable rules very difficult due to problems in 
identifying the liable company.  The direct  responsibility  and liability  of the contractor may 
therefore be considerably reduced. This may also affect the recovery of unpaid wages.44 

The liability mechanism provided for in the Enforcement Directive allows Member States to 
cover  longer  chains.  However,  most  Member  States  have  limited  this  liability  to  the  direct 
contractor and have not extended it to other parties in the subcontracting chain. 10 Member 
States45 have introduced a full chain liability (i.e., a subcontracting liability that is not limited 
to one link up the chain)46.  Four Member States (Belgium, Spain, France and Italy) have also 
introduced further measures, such as a ceiling on the number of subcontracting levels within 
subcontracting chains47. 

In  addition,  the  application  of  collective  agreements  may  provide  a  different  protection  to 
posted workers in subcontracting chains and may be used to pay such workers according to 
less favourable agreements48. 

As regards the identified challenges, adopting good practices would help Member States and/or 
social  partners  to  increase  transparency  and  liability  in  subcontracting  chains.  These  good 
practices include limiting the number of levels in subcontracting chains and/or extending the 
subcontracting liability to the full chain; and enhancing cooperation between Member States 
to facilitate inspections and tackle abusive practices49.  

To that end and as a follow-up to this report, the Commission could, with the support of ELA, 
consider  mapping  the  current  situation  in  Member  States  regarding  the  coverage  of 
subcontracting  liability  (i.e.,  sectors,  levels  and  working  conditions  covered).  This  could 
include providing guidance on applying more stringent rules at national level with regard to 
the scope of subcontracting liability (i.e., imposing full chain liability or extending liability to 
other terms and conditions of employment), on a proportionate and non-discriminatory basis. 
The  Commission  does  not  currently  see  the  need  to  amend  the  Directive  regarding 
subcontracting specifically.  

44 See, in this context, point 6.7.2 of the study supporting the  monitoring of the Posting of Workers Directive 
2018/957/EU  and of  the  Enforcement  Directive 2014/67/EU  as  well  as  section  4.2 of  the  accompanying  staff 
working document. 
45Belgium, Bulgaria, Spain, France, Italy, Lithuania, Luxembourg, the Netherlands, Austria and Poland.  
46 See subpoint 4.2.2.2 of the study supporting the monitoring of the Posting of Workers Directive 2018/957/EU 
and of the Enforcement Directive 2014/67/EU. 
47 See subpoint 4.2.2.1 of the study supporting the monitoring of the Posting of Workers Directive 2018/957/EU 
and of the Enforcement Directive 2014/67/EU. 
48  See  points  4.2.2  and  5.3.4  of  the  study  supporting  the  monitoring  of  the  Posting  of  Workers  Directive 
2018/957/EU and of the Enforcement Directive 2014/67/EU. 
49  For more good practices, see section 4.3 of the accompanying staff working document.  

10 

 
 
 
 
 
 
 
 
 
4.  Posting of third-country nationals 

This section and the related section of the accompanying staff working document presents the 
main challenges affecting the working conditions of posting of third-country nationals as well 
as some good practices to address those challenges. It does not provide an account of the legal 
framework applicable to the entry and stay of third-country nationals in a host Member State. 

The posting of workers directives apply equally to posted workers who are EU citizens and to 
posted workers who are third-country nationals. In this context, third-country national workers 
who are regularly and habitually employed by a service provider established in a Member State 
can be posted to another Member State without being subject in the  other Member State to 
undue administrative formalities such as the obligation to obtain a work permit50.  

In most Member States, the same general rules on posting, which transpose the relevant EU 
legislation, apply  to  posted third-country nationals.  Three Member States51 have introduced 
specific provisions on posting of third-country nationals into their national legal framework. 
Croatia and the Netherlands explicitly state in their legislation that a person legally employed 
in  a  Member  State  where  their  employer  is  established  does  not  require  a  work  permit. 
Similarly, the Latvian Labour Law requires an employer to  declare that  a worker is  legally 
employed in the sending Member State52. 

The  Commission  notes  that  posted  third-country  nationals  are  generally  more  exposed  to 
abusive  practices,  such  as  fraudulent  posting,  labour  rights  violations,  precarious  working 
conditions, irregular payment and non-payment of social contributions53. Posted third-country 
nationals are also likely to accept remuneration below what should be paid54.  Risks related to 
precarious  living  and  working  conditions  also  seem  to  be  higher  for  posted  third-country 
nationals 55.  

In addition, posted third-country nationals are more vulnerable than EU posted workers due to 
their  potential  dependency  on  their  employer  for  the  renewal  of  work  and/or  residence 
permits56. They are also often unaware of their rights and face language barriers.  

A number of measures could address the situations identified, such as providing better access 
to information on labour rights focused on posted third-country national workers57; enhancing 

50 Judgment of the Court of Justice of the EU of 9 August 1994, Raymond Vander Elst v Office des Migrations 
Internationales, C-43/93, EU:C:1994:310. 
51 Croatia, Latvia, and the Netherlands. 
52 See point 2.2.1 of the report on the cooperation practices, possibilities and challenges between Member States 
–  specifically  in  relation  to  the  posting  of  third-country  nationals,  Final  Report  ELA/2022/RS/027/ELA.306-
2021/TITLE 3/2.2 February 2023.  
53 See point 6.5.2 of the study supporting the monitoring of the Posting of Workers Directive 2018/957/EU and 
of  the  Enforcement  Directive  2014/67/EU  as  well  as  point  3.1  of  the  report  on  the  cooperation  practices, 
possibilities  and  challenges  between  Member  States  –  specifically  in  relation  to  the  posting  of  third-country 
nationals, Final Report ELA/2022/RS/027/ELA.306-2021/TITLE 3/2.2 February 2023. 
54 See point 6.5.2 of the study supporting the monitoring of the Posting of Workers Directive 2018/957/EU and 
of the Enforcement Directive 2014/67/EU. 
55 See point 8.5 of the study supporting the monitoring of the Posting of Workers Directive 2018/957/EU and of 
the Enforcement Directive 2014/67/EU. 
56 See point 3.1 of the report on the cooperation practices, possibilities and challenges between Member States – 
specifically  in  relation  to  the  posting  of  third-country  nationals,  Final  Report  ELA/2022/RS/027/ELA.306-
2021/TITLE 3/2.2 February 2023.  
57 See, in particular, point 3.4.2 of the report on the cooperation practices, possibilities and challenges between 
Member  States  –  specifically 
third-country  nationals,  Final  Report 
ELA/2022/RS/027/ELA.306-2021/TITLE 3/2.2 February 2023.  

the  posting  of 

in  relation 

to 

11 

 
 
 
 
 
 
 
 
transnational  cooperation  between  enforcement  bodies  and  migration  authorities;  and 
reinforcing the enforcement of the posting rules in specific sectors with a high number of posted 
third-country nationals58.  

5.  Main conclusions and potential further actions 

The transposition of the Directive by all Member States has improved the working conditions 
of  posted  workers,  especially  as  regards  their  remuneration,  the  equal  treatment  of  posted 
temporary agency workers and the reimbursement of expenditure incurred on account of the 
posting (e.g., expenditure on travel, board and lodging).  

Member States’ legislation substantially complies with the Directive’s requirements. However, 
the  Commission  has  identified  various  issues  of  non-conformity  of  national  measures 
transposing the Directive that could be subject to further actions. These issues concern various 
provisions  of  the  Directive,  such  as  double  or  chain  posting,  remuneration,  the  two  new 
elements  of  the  terms  and  conditions  of  employment  of  the  host  Member  State,  long-term 
posting,  equal  treatment  of  temporary  agency  workers,  posting  allowances  or  monitoring, 
control and enforcement. The Commission will continue working with the Member States to 
ensure that the Directive is correctly transposed and applied.  

The Commission notes some difficulties in determining the remuneration applicable to posted 
workers with all its mandatory elements. In close cooperation with Member States and social 
partners, ELA59 could work on a tool to facilitate the calculation of the remuneration of posted 
workers and increase its transparency.  Such a tool, for which the general elements could be 
established by ELA, would be used and implemented at national level. 

The Commission also notes some concerns related to the conditions of accommodation which 
may  affect  posted  workers.  National  inspection  authorities  and  social  partners  (particularly 
trade  unions)  could,  together  with  ELA,  develop  targeted  awareness-raising  campaigns  to 
address issues such as the substandard conditions of accommodation  that may affect posted 
workers, including more specific information on the right of posted workers to accommodation 
conditions in host Member States (where provided to national workers) and sanctions for not 
respecting that right. 

It  is  also  crucial  that  employers  and  workers  have  access  to  complete  and  up-to-date 
information on the terms and conditions of employment (particularly remuneration and all its 
mandatory elements) applicable to posted workers (including on collective agreements and on 
long-term posting). ELA could therefore continue and reinforce its work with Member States 
on making such information more transparent, comprehensive, up-to-date and easily accessible 
for posted workers and service providers. 

The Commission has identified strong concerns in relation to the practical application of the 
provisions  of  the  Directive  to  posted  temporary  agency  workers.  ELA  could  address  those 
concerns,  in  close  cooperation  with  Member  States,  through  more  effective  and  extensive 
cross-border  cooperation  and  enforcement  efforts  targeting  temporary  agency  work.  Social 
partners could also consider supporting the work of labour inspectorates. In addition, Member 
States could  carry out  reviews of existing  legislation and its implementation  at  the national 

58 See also section 5.2 of the accompanying staff working document.  
59 The potential further actions for ELA in this report fall under its mandate of assisting Member States and the 
Commission in their effective application and enforcement of EU law related to labour mobility across the EU. 

12 

 
 
 
 
level; and/or set up, with the support of ELA, assistance services for temporary employment 
agencies and user undertakings on the application of the posting rules.  

The Commission notes that some Member States have not included some specific provisions 
on posting allowances in their national legislation. In this context, and also in relation to other 
provisions of the Directive, the Commission will engage in a dialogue with Member States in 
order  to  ensure  a  transposition  in  conformity  with  the  Directive.  In  addition,  ELA  could 
facilitate the transparency of information regarding posting allowances and the reimbursement 
of posting related costs in Member States.  

With respect to subcontracting, limiting the number of levels in subcontracting chains and/or 
extending the subcontracting liability to the full chain could help Member States (as the main 
responsible  actors  for  the  enforcement  of  the  rules  on  the  posting  of  workers)  and  where 
applicable social partners, to increase transparency and liability in subcontracting chains, on a 
proportionate and non-discriminatory basis. In addition, the Commission could, with ELA’s 
support, consider mapping the current situation in Member States regarding the coverage of 
subcontracting  liability  (including  providing  guidance  on  applying  more  stringent  rules  at 
national level with regard to the scope of subcontracting liability). 

Finally,  as  regards  third-country  national  posted  workers,  ELA  could  play  a  key  role  in 
facilitating access  to  information  and supporting  Member States  by  enhancing  transnational 
cooperation between national enforcement bodies60.  

Considering the main conclusions and further actions presented above, the Commission does 
not see any need to propose amendments to this Directive or to Directive 96/71/EC at this stage. 

In  conjunction  with  and  without  prejudice  to  its  wider  role  as  guardian  of  the  Treaties,  the 
Commission  will  continue  working  with  the  Member  States  to  ensure  that  the  Directive  is 
correctly transposed and applied.   

The Commission will also continue working with Member States, with the support of ELA, on 
enforcement of the posting rules. 

60 See section 5.2 of the accompanying staff working document. 

13