Posted workers requirements employers

12 April 2021

When a company has employees working across borders, various complex international law apply. This can relate to immigration, labor law, wage and income tax and social security. Pursuant to a European directive, employees who are temporarily posted to another European Member State must in certain situations be reported to the authorities in the country where the work is performed. In addition to the notification, in many cases also minimum legal employment conditions and other administrative requirements must be met. The background of the directive is to prevent social dumping, but unfortunately the directive goes much further than the prevention of anti-abuse situations and regular companies are also impacted by the legislation.

The directive has now been implemented in national legislation by all European member states. The complexity here is that each member state has determined for itself when a ‘posted worker’ exists (in some countries, for example, this is already met during short business trips), which groups of employees fall under national legislation, how the notification should be done, who must report and what sanctions will be imposed if the obligations are not met. These obligations are further discussed in the whitepaper. For more information, please contact Ilse Lurvink, Lucia Veenstra of Suzanne van Hattum.