2021 KPMG Guide On Posting of Workers

KPMG Guide to the
Posting of Workers 2021
KPMG in Romania
2021
ontent
01 Foreword
02 General overview
What is a posted worker?
What are the rights of a posted worker?
What does “remuneration” mean?
Are there any specific registration requirements in the case of posted workers?
Do the same rules apply to short term postings?
Do the rules apply to business travelers?
03 Main findings
What is the current status of implementation of Directive 2018/957/EU?
Do all countries have a minimum wage?
What are the registration requirements?
How can the authorities be notified?
How is the 12-month period determined?
04 Country-by-country report
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and
timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such
information without appropriate professional advice after a thorough examination of the particular situation.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.
© 2021 KPMG România SRL, a Romanian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International
Limited, a private English company limited by guarantee. All rights reserved.
Foreword
The year 2020 pulled the break Consequently, even in a year of little to no the activity of their workforce.
on international mobility as we mobility, international postings are still a Given the complexity and the multitude of
knew it and, while 2021 is hot topic, and this period of “tranquility” issues affecting international postings, we
starting to show a slow come may offer employers the time they need recommend that companies posting
back in terms of mobility, the to reassess their global mobility employees abroad should always be up to
number of mobile employees is programmes, analyze potential risks and date with any legislative changes
still low compared to previous design processes and procedures to occurring in the Member States where
years. ensure compliance with new regulations. their employees are carrying out activity,
and seek expert guidance on labour law
2020 also brought new The main purpose of this guide is to help legislation.
requirements in terms of employers understand the general
international postings, as EU principles around posting of workers, as We hope you will derive both interest and
member states had to implement well as the changes made to the benefit from reading this year’s edition of
Directive 2018/957/EU into their legislation governing postings, so that the KPMG Guide on Posting of Workers.
domestic legislation. they will be better able to properly plan
General
overview
This part of the KPMG Guide on What is a posted worker?
Posting of Workers aims to give
companies a clear view on rules A posted worker is an employee who is sent by his/her employer to carry out a service
on the posting of workers, as in another EU Member State on a temporary basis, in the context of a contract of
they have been revised with the services, an intra-group posting or a hiring out through a temporary agency.
adoption of Directive
2018/957/EU 1.
1 Directive (EU) 2018/957 of the European Parliament and of the Council of 28 June 2018 amending Directive
This understanding is essential 96/71/EC concerning the posting of workers in the framework of the provision of services.
to ensure that the rules are
correctly and consistently applied
by employers throughout the EU.
What are the rights of a
posted worker?
2
Directive 96/71/EC , as amended 1 Maximum work periods and minimum rest periods.
by Directive 2018/957/EU, lists the
terms and conditions of 2 Minimum paid annual leave.
employment of the host Member
State that must be granted to 3 Remuneration, including overtime rates; this point does not apply to
posted workers: supplementary occupational retirement pension schemes – Directive
2018/957/EU introduced the concept of “remuneration”, replacing
the concept of “minimum rates of pay”.
2 Directive 2014/67/EU of the European

4 The conditions for hiring-out of workers, in particular the supply of workers by
Parliament and of the Council of 15 May 2014
on the enforcement of Directive 96/71/EC temporary employment undertakings.
concerning the posting of workers in the
framework of the provision of services and 5 Health, safety and hygiene at work.
amending Regulation (EU) No 1024/2012 on
administrative cooperation through the
Internal Market Information System (‘the IMI 6 Protective measures with regard to the terms and conditions of employment of
Regulation’). pregnant women or women who have recently given birth, of children and of
young people.
7 Equality of treatment between men and women and other provisions on

non-discrimination.
8 The conditions for workers’ accommodation where provided by the employer to

workers away from their regular place of work – this is a new condition
introduced by Directive 2018/957/EU.
9 Allowances or reimbursement of expenditure to cover travel, board and lodging

expenses for workers away from home for professional reasons.
What does
“remuneration” mean?
Directive 2018/957/EU provides that the different nature: legislative and other
concept of remuneration is determined at regulatory provisions, different types of
Directive 2018/957/EU does not
the appropriate level i.e. by the national collective agreements (national, sectoral,
define “remuneration”. However, it
law and/or practice of the host Member local, and at the level of the undertaking),
specifies that remuneration, as far
State. The Directive does not therefore and the individual employment contract
as posted workers are concerned,
attempt to determine the notion of agreed between employer and employee.
includes “all the constituent
elements of remuneration remuneration or to define any of its
constituent elements. For posted workers, only the elements
rendered mandatory by national
of remuneration mandatorily applicable
law (…) or by collective
The remuneration, with its different to all workers in the geographical area
agreements which (…) have been
elements, of a worker of the host or sector are to be considered as
declared universally applicable”.
Member State may be set by rules of a remuneration. The elements which are
What does considered mandatorily applicable are Remuneration includes any allowances
those which are stated by national law or specific to the posting unless they are
“remuneration” mean?
by collective agreements made universally paid as reimbursement or compensation
applicable or that otherwise apply to all of expenditure on travel, board and
local workers in the geographical area or lodging.
sector concerned.
Reimbursement or compensation of
The host Member State is not required expenditure on travel, board and
to determine the actual remuneration lodging are not considered as
to be paid. Member States are required remuneration and therefore not taken
to provide the information on the terms into account for the comparison. If it
and conditions of employment, including does not appear clearly which elements of
the constituent elements of remuneration the posting allowance are paid as
to be applied to workers posted to their reimbursement of expenditure actually
territory. But it remains the incurred because of the posting, then the
responsibility of the employer to entire allowance is considered to be paid
establish in each individual case how as reimbursement of expenditure, not
much a posted worker must be paid, remuneration.
based on this information.
1
Are there any specific To make a simple declaration to the appropriate national authorities, at the latest at the
commencement of the provision of services, containing the relevant information
registration
needed to allow verification of the details of the posting at the workplace, including:
requirements in the case
of posted workers? 1 The identity of the service provider.
The Host Member State is entitled 2 The anticipated number of clearly identifiable posted workers.
to require the Home Employer to
take the following administrative 3 The liaison person and the contact person.
measures, before the posting:
4 The anticipated duration, as well as the envisaged beginning and end date of the
posting.
5 The address(es) of the workplace and
6 The nature of the services justifying the posting.
Most Member States have put in place an electronic system for this declaration.
2
To designate a person to liaise with the appropriate authorities in the host
Member State.
3
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.
Host Member States are entitled to put in place other administrative requirements
provided they are justified and proportionate.
Do the same rules apply First of all, there is a mandatory Secondly, there are options for host
exception in cases of initial assembly Member States not to apply some of
to short term postings?
and/or first installation of goods when the the rules when the length of the posting
posting does not exceed eight days. does not exceed one month.
Directive 96/71/EC and Directive
2018/957/EU apply to all postings,
In these cases, the rules of the Directive Moreover, some host Member States
irrespective of their duration.
on minimum paid annual leave and have exempted short-term postings or
However, some provisions of the
remuneration do not apply. (The exception other types of postings from certain
Directive are not applicable to a
does not apply to the construction requirements that they impose, in
short-term posting or allow host
sector). particular from the requirement to make
Member States not to apply their
the declaration prior to the posting.
rules to postings of short
duration.
Do the rules apply Workers who are sent temporarily to work This is the case, for example, for workers
in another Member State, but do not on business trips (when no service is
to business travelers?
provide services there, are not posted provided), and those attending
workers. conferences, meetings, fairs, undertaking
training etc.
These workers are not covered by the

Posting of Workers Directives and,
therefore, the rules on minimum wages or
on mandatory registration procedures do
not apply to them.
This part of the KPMG Guide to the Posting of Workers provides an overview of the requirements related to
posting of workers within the European Union, European Economic Area and Switzerland (hereafter referred
to as “the EU, EEA Member States and Switzerland” or “the Member States”).
ain findings
You will find in this section a summary of requirements may be even more complex
the countries which have implemented as a separation is made between short
Directive 2018/957/EU to date and those term (less than 12 months) and long term
which will not implement the Directive at (more than 12 months) assignments.
all, for various reasons, which should help Detailed information can be found in the
you easily assess your obligations in each Country by Country section.
host country.
The information presented in this report is
In this section, we detail our main findings based upon a brief survey covering issues
with respect to remuneration used across relating to minimum wage requirements
the EU and EEA Member States and and compliance requirements with
Switzerland (including the UK). respect to postings to 30 countries within
the European Union, European Economic
Even though Directive 2018/957/EU Area and Switzerland (including the UK),
replaced the concept of “minimum rates valid as at March 2021.
of pay” with the concept of
“remuneration”, minimum wages are still This information is of a general nature and
relevant, because in some countries it is not meant to cover all situations
“remuneration” might end up being the which might occur.
equivalent of the current “minimum rates
of pay”. It is consequently recommended that,
prior to posting an employee to a Member
Registration requirements are another State, the employer should cross-check
issue that raises concerns for employers the information herein with specialized
and therefore in this section you will find consultants or lawyers in the relevant
an overview of the methods of registration country, including making a check as to
available in each of the Member States to whether there have been any recent
meet this obligation. changes to the domestic legislation of the
Member State concerned
Also, following the implementation of
Directive 2018/957/EU, registration
What is the current To date, most EU countries have already has not yet been implemented. However,
transposed Directive (EU) 2018/957 into it is expected to be implemented within a
status of implementation
their local legislation. few months even though Norway is not
of Directive part of the EU. In the UK, and Switzerland,
2018/957/EU? However, there are also countries where it is unlikely that the new provisions will
the new provisions have not been be transposed since these countries are
Directive (EU) 2018/957 (hereafter adopted yet, even though the not part of the European Union. However
“the Directive”) aims to facilitate transposition deadline has passed similar provisions have already been
the transnational provision of (Austria, Estonia, Greece, Slovenia, and implemented into the domestic
services, while achieving better Spain). In Norway the revised directive legislations of these countries.
protection for mobile workers.
Countries which have Bulgaria, Belgium, Croatia, Czech
The Directive was published in the implemented the Directive Republic, Denmark, Finland, France,
Official Journal of the European Germany, Hungary, Ireland, Italy,
Union on 9 July 2018 and came Latvia, Lithuania, Luxembourg, Malta,
into effect on 29 July 2018. Netherlands, Poland, Portugal,
Romania, Slovakia, Sweden
Following this date, all EU
member states were required to
Countries which have not yet Austria, Estonia, Greece, Slovenia,
transpose the Directive into their
implemented the Directive, Norway, Spain
national legislation by 30 July
but which will do so in the
2020, in order to help ensure fair
future.
competition and respect for the
rights of posted workers wherever
they may be in the EU. Countries which will not UK, Switzerland
implement the Directive
*No data for Cyprus
Do all countries have a There are numerous EU countries where However, these cannot be lower than the
the minimum wage is set both at national minimum wage set at national level.
minimum wage?
level and through collective bargaining
agreements. If collective bargaining agreements with
general applicability exist, then the
Collective bargaining agreements are set minimum wage granted to an individual
in different ways (per industry, per sector, cannot be lower than the wage
between trade unions and employers guaranteed by the agreement (irrespective
etc.). of the minimum wage applicable at
national level).
Minimum wage set at national
level only
Minimum wage set through

CBAs only
Minimum wage set both at

national level and through CBAs
Minimum wage for certain

occupations
Minimum wage not set
ICELAND
Registration
requirements
Posting up to Extension of Shortening of Posting over Business Posting from a

12 months a posting a posting 12 months travelers non-EU country
Austria Yes Yes Yes Yes Yes No
Belgium Yes Yes Yes Yes Depends* Yes

Bulgaria
Croatia Yes Yes Yes Yes Yes Yes

Cyprus
Czech Republic Yes Yes Yes Yes Depends* Yes
Denmark Yes Yes Yes Yes Depends* Yes
Estonia Yes Yes No Yes No Yes
Finland Yes Depends * Depends * Yes No Yes
France Yes Yes Yes Yes Depends* Yes

Germany Depends * Depends * No No Depends* Yes
Greece Yes Yes No Yes Depends* Yes

Hungary Yes Yes Yes Yes Depends* Yes
Ireland Yes Yes Yes Yes No No
Italy Yes Yes Yes Yes No Depends *
Latvia Yes Yes No Yes Depends * No
Lithuania Yes Yes Yes Yes No Yes
Luxembourg Yes Yes Yes Yes Yes Yes
Malta Yes Yes Yes Yes Yes No
Netherlands Yes Yes No Yes Depends * No

Norway No No No No No No
Poland Yes Yes Yes Yes Depends * Yes
Portugal No info available No info available No info available No info available No info available No info available
Romania Yes Yes Yes Yes Depends * No
Slovakia Yes Yes No Yes No No
Slovenia Yes Yes Yes Yes No Yes
Spain Yes Yes Yes Yes Yes No

Sweden Yes Yes Yes Yes No Yes
Switzerland Yes Yes Yes No Yes No
United Kingdom No No No No No No
What are the registration Notification requirements are also example, for workers on business trips
required in EU countries when changes (when no service is provided), and those
requirements?
occur to the posting period initially attending conferences, meetings, fairs,
notified. undertaking training, etc. In these cases,
Most EU countries impose
in certain countries the trip does not need
registration requirements in the
There are various cases where a posting to be notified to the authorities.
case of postings of up to 12
months. However there are also is intended for a certain period, however
for various reasons this period is However, there are also countries where
exceptions. In Germany, the
shortened or extended. These actions business trips must be notified,
notification requirement depends
may result in new obligations for the irrespective of the purpose for which the
on whether the posting falls
employer in terms of notification, since trip occurs. For example, Luxembourg
within one of the relevant sectors
what was initially declared is no longer does not distinguish business travelers in
and/or collective bargaining
applicable. its domestic law, and thus any trip must
agreements. (The same applies for
be notified. Similarly, in Croatia, Malta or
postings over 12 months). Also, in
For instance, except for Germany and Spain business travel must be notified to
Norway there is currently no
Finland where the need for notification the relevant authorities. Denmark sets out
registration requirement with the
has to be analyzed on a case by case clear circumstances under which
labor authorities, irrespective of
basis, all other EU countries impose notification is not necessary.
the period of posting.
notification requirements in the case of
extension of a posting. For the shortening In some countries, the national rules cover
of a posting, several countries do not all nationalities, meaning that posting of
impose a notification requirement both EU and non-EU nationals to their
(Estonia, Germany, Greece, Latvia, territory must be notified to the relevant
Netherlands, Norway, Slovakia). authorities.
Workers who are sent temporarily to work More details of the notification
in another Member State, but do not requirements can be found in the country
provide services there, are not regarded by country section.
as posted workers. This is the case, for
How can the authorities In most cases, the home country entity is with the relevant authorities, mainly
legally required to inform the labor because an online system is not available.
be notified?
authorities in the host Member State This is the case for Cyprus, Estonia,
about the employee’s activity in that Greece, Ireland, Lithuania and Romania.
country. This notification can be made For the Czech Republic and Latvia, the
online in most EU countries, since online notification can only be made in writing.
notification systems have been put in
place. On the other hand, the United Kingdom
and Norway do not require the notification
However, there are also countries where of a posting.
this notification is done by e-mail or in
written form, by regular mail or directly
How is the 12-month Directive 2018/957/EU clarifies aspects Thus it has to be clearly stated when the
related to long-term posting of workers. In additional rights start to apply.
period determined?*
this respect, if the total duration of the EU countries where the Directive has
*Bulgaria and Cyprus were not posting exceeds 12 months (with the already been transposed have different
included since no official possibility of extension to 18 months approaches to determining the 12-month
confirmation was received. where applicable), an additional set of period.
terms and conditions applicable to
employment relationships will have to be 1 The 12-month period is counted as
followed. starting from the beginning of the
assignment: Belgium, Croatia, France,
In this case, the question arises: what Germany, Hungary, Malta, Nether-
happens for assignments which were lands, Poland, Sweden
already in place on the date the Directive
was implemented? Are the 12 months 2 The 12-month period is counted as
calculated from the beginning of the starting from the implementation date
assignment (even if the assignment of the revised legislation: Czech
started prior to the Directive being Republic, Denmark, Finland, Latvia,
implemented) or starting from the Lithuania, Luxembourg, Romania,
implementation date? Slovakia.
Based on the revised legislation, employ- 3 Others: Ireland – the legislation

ers must guarantee their employees already provided more than the
additional working conditions after 12 required minimum protections for
months (or 18 months). posted workers regardless of the
length of the posting; Italy - no
clarification has so far been provided
by the relevant authority.
ustria
Implementation of Remuneration of Furthermore, foreign employees are entitled to

allowances such as Christmas bonus, holiday
Directive 2018/957
amending Directive
posted workers allowance and overtime premiums. Except for
overtime salary, these allowances are only granted
96/71/EU concerning if the collective bargaining agreement (or the
the posting of Minimum wage at national minimum wage scale) regulates it.
workers in the level
Otherwise, the employee is not entitled to them.
framework of the Austria does not have a minimum wage set by the Generally (unless otherwise provided for by the
provision of services law, as there is no separate legislation relating to a collective bargaining agreement) these allowances
minimum wage requirement. are granted on the basis of the monthly wage.
The most recent amendments
to the Posting of Workers For illustrative purposes, please see below the
Directive (incorporated in Minimum wage set through remuneration applicable for the following 5
Directive 2018/957) have not industries (amounts applicable in February 2021):
collective bargaining agreements
yet been implemented into
(or minimum wage scales)
Austrian legislation. Automotive: Depending on position and
1
previous years of service: between EUR
If the rules of the Anti-Wage and Social Dumping
However, Directive 96/71/EU 2.029,00 and EUR 7.303,61, 14 times a year.
Act (LSD-BG) are applied, the Austrian minimum
and its previous amending
wage regulations must also be complied with.
Directives that followed were 2 Telecom: Depending on position and previous
implemented several years years of service: between EUR 1.572,05 and
Collective bargaining agreements (or minimum
ago. Furthermore, the EUR 6.081,39, 14 times a year.
wage scales) set a minimum standard. The
minimum wages from
minimum wage in the collective bargaining
Collective Bargaining 3 IT: Depending on position and previous years
agreements changes (usually) annually.
Agreements are already the of service: between EUR 1.614 and EUR
benchmark for the compulsory 5.355, 14 times a year.
Every year there is a percentile increase of the
minimum salaries paid to
minimum wage. Some industries raise the
assigned employees (as 4 Construction: Depending on position and
minimum wage at the beginning of the year, while
stipulated in Directive previous years of service: between EUR
others change it during the year (e.g. 1 November).
2018/957). 1.791,00 and EUR 4.905,00 14 times a year.
The minimum wage is determined based on

In February 2021, it was still 5 Oil & Gas: Depending on position and previous
industry (e.g. retail, construction, metal, print and
unclear when Directive years of service: between EUR 2.083,85 and
paper, service industry etc.) and on the occupation
2018/957 will be implemented EUR 8.373,70, 14 times a year.
of the employee (depending on the qualification of
in Austrian legislation.
an employee, the employer has to assign a rating
at the beginning of the employment).
What can be included in the remuneration
In order to avoid payment of overtime pay have also been included in the The only exemptions from the minimum wage
administrative penalties, applied minimum wage basis. requirement are remuneration components, which
since May 2011, every foreign are non-contributory according to Section 49 para 3
employee working in Austria On the other hand, expense allowances (such as (e.g. expense reimbursements, tax and
must receive the minimum lump sums or tax-free per-diems) cannot be noncontributory daily allowances, dirt-surcharge) of
wage which is stipulated in credited against the minimum wage. the Austrian General Social Insurance Act
Austrian law, the applicable (Allgemeines Sozialversicherungsgesetz - ASVG), as
collective agreement or the If national Austrian provisions provide entitlement to well as remuneration components which are only
minimum wage scale: Since special payments, monthly pro-rata amounts must due according to the individual employment
2015, claims for surcharges and be paid out to the employee. Since 1 January 2017, contract or company agreements (e.g. special
this has also applied for supply of temporary payments, performance bonus).
workers.
Included in the remuneration Not included in the remuneration (examples)
Basic salary/basic wage Tax-free Per-diems

Overtime payments Housing (if an expense reimbursement)
Bonuses Transportation costs
Surcharges (eg overtime surcharge (50%/100%), Meal costs, dirt surcharge
shift bonus, hardship allowance, hazard bonus
Special payments (Foreign service premium, Cost of Severity allowance
living allowance, Hardship premium, Country allowance,
Assignment allowance)
Idle time compensations Performance bonus
Working hours
Since 1 September 2018 the State or EEA State or the Swiss Confederation should notify the employment of employees posted or
maximum legal hours have not hired-out to Austria in a timely manner.
been permitted to exceed 12 A separate notification should be filed each time an employee is posted or hired-out. Changes of data
per day and 60 per week. required for the notification should be notified without delay (amendment notification).
Mandatory registration The posting or hiring-out of employees should generally be notified to the Central Coordination Office (ZKO) of
the Austrian Federal Ministry of Finance prior to commencement of the work in Austria (so-called “ZKO
of posted workers notification”).
Employers and temporary work The ZKO notification should be submitted exclusively by filing the
agencies (Überlasser) electronic forms of the Federal Ministry of Finance
established in an EU Member (ZKO 3 for posting; ZKO 4 for hiring-out of employees).
The electronic forms can be The most important exemptions are highlighted below. These exemptions are applicable for short-time
found under the following links: assignments only (as defined), except for the last one (temporary intragroup assignments/hiring-outs) which is
also applicable for the hiring-out of employees:
ZKO 3 forms (posting):
https://bit.ly/33hwNYj 1 In cases involving “transit traffic,” activities by mobile employees or crew-members in the crossborder
transport of goods or passengers.
ZKO 4 forms
(hiring-out of employees): 2 Activities as an employee of internationally active groups or companies, if the employee concerned
receives a monthly gross remuneration of at least 125 percent of thirty-times the daily ASVG-maximum
https://bit.ly/3b7oAu7 contribution basis (2019 estimate: €6,525).
Further forms (transport

3 Temporary intra-group assignments or hiring out of especially qualified employees for a maximum of two
sector, appointment of
months per calendar year, as long as the work in Austria is for the purposes of research and develop-
responsible representative):
ment, planning of project work, holding of a training course, or otherwise for the purposes of exchanging
https://bit.ly/3tosdlJ experiences, consulting the company, or controlling or participating in a cross-border group-department
(press button “Link to the with management and planning functions.
forms” in the table of contents)
Posted workers Registration (Yes/No/Depends)
Posting up to 12 months Yes

Extension of a posting Yes
Shortening of a posting Yes

Posting over 12 months Yes
Business travelers* Yes

Posting from a non-EU country ** No
*Generally, every assignment from a business traveler needs to be registered from day one, unless an exemption applies: there is no
registration obligation in the case of assignments of short duration (approx. 1-7 days) if only certain activities are performed (e.g. attending
seminars and congresses without rendering any services, business meetings as long as no further services are rendered, trade fairs and
events similar to trade fairs except of preparatory and concluding work). A short assessment should be carried out prior to the
assignment.
**Austria does not have a registration requirement with respect to postings from non-EU countries under the posting legislation.
However, immigration rules have to be complied with.
Determining the 12month period during the posting period / the period the
employee is hired-out or should be made
As Directive 2018/957 has not yet been accessible electronically on site and at the time of
implemented, the duration of the assignment has the investigation:
no impact. A Notification documents, social security
documents and official permits
Documents and legal representation B Wage / salary documents, whereby these
The following documents should generally be kept documents generally need to be provided in
readily available at the Austrian place of work German
or A 1 and confirmation of the competent
A Notification 1 documents showing the employee's
documents, social registration for social insurance purposes social security institution that the employee is
security documents (social security document E 101 or social subject to a foreign social security scheme for
and official permits security document A 1), provided that the the period of posting / hiring-out) should be
such as: posted / hired-out employee is not subject to kept readily available;
mandatory social security in Austria; if, at the
time of the investigation, the employer / 2 the ZKO 3 / ZKO 4 notification;
temporary work agency furnishes evidence in
German showing the inability to obtain these 3 the official work permit of the posted /
documents from the competent social security hired-out employee in the country where the
institution prior to the posting / hiring-out, employer / temporary work agency is
equivalent documents in German (application established (if required, concerning
for issuance of social security document E 101 third-country-nationals).
B Wage / salary 1 the employment contract or the statement of 4 wage records;

documents, whereby terms and conditions (can also be provided in
these documents English); 5 records of hours worked; and
generally need to be
provided in German 2 Payslips (Lohnzettel); 6 documents relating to pay categorization in
such as: order to verify the remuneration that is payable
3 proof of wage/salary payment or bank transfer to the employee under Austrian law for the
statements; duration of the employment.
A certified translation is not required. Documents must be kept available only during the assignment.
As an alternative to the general rule, the documents can be kept readily available / made electronically
accessible at the time of investigation at the following places, provided that this is specified in the ZKO
notification:
- with the contact person specified in the ZKO notification; or
- at a branch registered in Austria where the foreign employer operates regularly; or
- at an Austrian independent subsidiary or the Austrian parent company of a group; or
- with a professional representative located in Austria (i.e. certified accountants and tax advisors,
attorneys-at-law, notaries).
Further document storage obligations may arise from other legal provisions (in particular, the Austrian
Personnel Leasing Act, the Austrian Act on the Employment of Foreign Nationals, the Austrian Aliens Police
Act and/or the Austrian Settlement and Residence Act).
Austrian legislation provides for the posting entity to indicate a legal representative in Austria to establish
contact with the Austrian authorities.
Offence Penalties starting 1 Jan 2017
Penalties for
non-compliance Violations of notification obligations and the
obligation to keep notification documents, social
in the case of an assignment:
€ 1,000 – € 10,000 per employee
In the case of non-compliance security documents and official permits readily in the case of recurrence:
with the above requirements, available (e.g. Not keeping the A1 form available, € 2,000 – € 20,000 per employee
penalties vary as follows: Not keeping the ZKO 3/ZKO 4 form available at the
place of work) in the case of hiring-out of employees:
€ 500 – € 5,000 per employee
€ 1,000 – € 10,000 per employee in the case of
recurrence
Not keeping the wage/salary documents available; up to 3 employees:

such wage/salary documents which are required for
€ 1,000 – € 10,000 per employee
establishing the remuneration due to the employee
in the case of recurrence:
under Austrian law, which should be in the German
€ 2,000 – € 20,000 per employee
language (except for the service-contract, which
may be in English) and must be available during the more than 3 employees:
entire period of posting to the place of € 2,000 – € 20,000 per employee
work/deployment in Austria) in the case of recurrence:
€ 4,000 – € 50,000 per employee
Minimum rates of pay are undercut up to 3 employees:

(underpayment during several periods of salary
€ 1,000 – € 10,000 per employee
payment, causes only one offence; payments that
in the case of recurrence:
exceed payments according to provision, law or
€ 2,000 – € 20,000 per employee
collective bargaining agreement are charged against
underpayments in the respective period of salary more than 3 employees:
payment; special payments for employees € 2,000 – € 20,000 per employee
underlying the ASVG, an offence of underpayment in the case of recurrence:
only exists if the special payment is not or not fully € 4,000 – € 50,000 per employee
paid by 31 December of the respective calendar
year; penalties also apply for home workers if
payments do not correlate with law or provisions
under consideration of applicable classification
rules)
Please see below a link which leads to the official website of the Austrian Federal Ministry of Labor, Social
Public sources of Affairs, Health and Consumer Protection. There you will find all important information relating to the applica-
information tion of minimum wage requirements and collective bargaining agreements
https://bit.ly/3b6pWW7
elgium
Implementation of Remuneration of Minimum wage at national

Directive 2018/957 level
amending Directive
posted workers
Belgium does not have a minimum wage set at
96/71/EU concerning
national level.
the posting of The Revised PWD introduced the principle “equal
pay for equal work,” which implies that the
workers in the Minimum wage set through
remuneration of assigned employees should be at
framework of the the same level as the salary of local workers, collective bargaining agreements
provision of services including the additional salary elements such as (or minimum wage scales)
bonuses or allowances. Considering that Belgium
had already implemented the PWD in a very broad
The revised rules on posted In Belgium, minimum wages are set at industry
sense, the revision has a minimal impact.
workers have been level, which is divided into various joint
implemented in Belgian committees.
It was already stipulated in Belgian legislation that
legislation and entered into
an employer who temporarily posts its workers to
force on 30 July 2020. Each joint committee (JC) applies different
Belgium is required to respect a "hard core" of
minimum wages, as concluded by a collective
minimum mandatory Belgian rules concerning
bargaining agreement (CBA). Consequently, the
working conditions, including rules on working
change of the level of the minimum wage and the
hours, salary conditions, public holidays, etc.,
expected date for this change varies, depending on
which implies that almost the entire Belgian labour
the applicable CBA .
law code was applicable to posted employees
even before 30 July 2020.
A system of automatic wage indexation also exists
in Belgium, which is imposed by law, but set by
The revision brings, however, more clarity around
CBA.
the concept of remuneration. As the Revised
PWD requires that member states set out in a
The minimum wage in Belgium is determined as a
transparent way the different elements of
fixed gross amount, subject to occupation,
remuneration in their territory, the new Belgian
seniority and industry/sector and possibly also the
legislation specifies that the “hard core”
region where the employee works. Below, we have
provisions will now include rules on the payment
provided the sectorial minimum wages for starters
of allowances or reimbursement of expenses
in the auxiliary joint committees for blue-collar and
covering travel, accommodation, and food
white-collar employees.
expenses for workers who are away from home
for professional purposes.
Blue collar workers White collar workers There are 3 minimum wages (gross amounts):
JC n° 100: Auxiliary joint JC n° 200: Auxiliary joint committee for 1 For employees who are at least 18 years old:
EUR 1,593.81 gross /month
committee for blue-collar white-collar employees
employees
2 For employees who are at least 19 years old
and have at least 6 months of seniority: EUR
EUR 1,611.34 gross / month Category A: EUR 1,790.15 gross / month
1,636.09 gross/ month
Category B: EUR 1,864.74 gross / month
Category C: EUR 1,891.12 gross / month
Category D: EUR 2,039.92 gross / month 3 For employees who are at least 20 years old
and have at least 12 months of seniority: EUR
1,654.90 gross / month
If the competent industry’s CLA does not mention wages or there isn’t any agreement, the
guaranteed minimum monthly income (GMMI) still have to be complied with. This basic
wage also differs depending on the age and seniority of the employee.
It should be noted that the GMMI is not a minimum monthly income in the strict sense of
the term, since it includes certain amounts such as an end-of-year bonus or a work
placement allowance.
For illustrative purposes, please see below the remuneration applicable for the following
5 industries:
Automotive
Blue collar workers White collar workers
JC n° 111.01: joint committee for blue-collar employees in the metal, JC n° 209: joint committee for white-collar employees in the metal
mechanical and electrical construction sector fabrications sector
Minimum hourly salary: Minimum wages (gross/month):
National: Province of East Flanders:

12.4211 gross/hour for 38h/week for 38h/week
Province of Brabant: Category 1 13.2018 gross/hour
12.4211 gross/hour for 38h/week Category 2 13.4856 gross/hour
Province of Antwerp: Category 5 14.1096 gross/hour
Province of Limburg: Category 7 14.7899 gross/hour
Category 9 15.5835 gross/hour
Guaranteed average minimum monthly income for employees with a
minimum age of 18:
National: Provinces:
1,806.51 gross/month 1,806.51 gross/month
Blue collar workers
Province of West Flanders: Provinces of Liège and Luxembourg Province of Namur

for 38h/week Starter After 6 months 12,5969 gross/hour for 38h/week
Category 1 - 13.1444 gross/hour Province of Hainaut
For 36 hours/week 13.2969 gross/hour 13.7251 gross/hour
Category 2 - 13.4271gross/hour 12,5971 gross/hour for 38h/week
Category 3 - 13.5957gross/hour For 37 hours/week 12.9376 gross/hour 13.3541 gross/hour for starters
Category 4 - 13.8215 gross/hour For 34 hours/week 12.5971 gross/hour 13.0027 gross/hour 13,0027 gross/hour for 38h/week
Category 5 - 14.0479 gross/hour after 6 months
For 39 hours/week 12.2741 gross/hour 12.6693 gross/hour
Category 6 - 14.3869 gross/hour
Category 7 - 14.7251 gross/hour For 40 hours/week 11.9672 gross/hour 12.3526 gross/hour
Category 11 - 16.3056gross/hour
Telecom Construction
Auxiliary joint committees for Blue collar workers White collar workers
blue-collar (JC 100) and
white-collar employees (JC JC n° 100: Joint committee for blue-collar employees in the JC n° 200: Auxiliary joint
200): see above. construction sector committee for white-collar
employees
IT
Hourly schedule (on weekly basis) 40 hours/week
Auxiliary joint committees for Cat. I: 14.740 gross/hour Category A: EUR 1,790.15 gross / month
blue-collar (JC 100) and Cat. IA: 15.472 gross/hour Category B: EUR 1,864.74 gross / month
white-collar employees (JC Cat. II: 15.713 gross/hour Category C: EUR 1,891.12 gross / month
200): see above. Cat. IIA: 16.498 gross/hour Category D: EUR 2,039.92 gross / month
Cat. III: 16.711 gross/hour
Cat. IV: 17.738 gross/hour
Head of team (III): Cat. III + 10%
Head of team (IV): Cat. IV + 10%
Foreman: Cat. IV + 20%
The hourly wage of the Head of a team has to be at

least 10% higher than the minimum wage. For the
head of a team consisting of blue collar workers
with different professional qualifications, the wage
paid to the head of a team may not be less than the
standard wage of the blue collar workers with the
highest professional qualifications, plus 10 %.
Oil&Gas
Depending on the actual By way of example, the following minimum monthly salaries for white collar workers of Joint Committee 207
activities, employers and are applicable:
employees could belong to
Joint Committee 116 or 207 Years of Category
experience
(blue collar employees and
1 2 3 4A 4B
white collar employees in the
chemical sector), Joint 0 1,833.91 1,873.44
Committee 117 or 211 (blue
1 1,846.24 1,888.03 1,916.21
collar employees and white
collar employees in the petrol 2 1,858.40 1,902.72 1,938.83
sector), Joint Committee 127 3 1,870.65 1,917.23 1,961.30 2,080.57
(blue collar employees in sector
for fuel trade), or Joint 4 1,882.99 1,931.97 1,984.08 2,106.49 2,244.93
Committee 326 for gas and 5 1,895.26 1,946.60 2,006.69 2,132.50 2,274.46
electricity companies.
6 1,907.46 1,961.19 2,029.44 2,158.59 2,303.89
7 1,919.69 1,975.84 2,051.96 2,184.52 2,333.41
8 1,931.97 1,990.67 2,074.66 2,210.56 2,362.80
9 1,944.20 2,005.16 2,097.35 2,236.51 2,392.45
10 1,956.36 2,019.81 2,119.99 2,262.52 2,421.98
11 1,968.66 2,034.36 2,142.55 2,288.59 2,451.30
12 1,980.97 2,049.10 2,165.28 2,314.64 2,480.78
13 1,993.26 2,063.78 2,187.83 2,340.62 2,510.25
14 2,005.45 2,078.41 2,210.43 2,366.72 2,539.78
15 2,017.71 2,093.07 2,233.16 2,392.80 2,569.11
16 2,029.88 2,107.79 2,255.81 2,418.64 2,598.72
17 2,042.22 2,122.31 2,278.52 2,444.61 2,628.11
18 2,054.49 2,136.93 2,301.14 2,470.77 2,657.66
19 2,066.61 2,151.58 2,323.72 2,496.65 2,687.13
20 2,078.93 2,166.25 2,346.33 2,522.74 2,716.56
21 2,180.91 2,369.11 2,548.86 2,746.10

22 2,391.65 2,574.89 2,775.61
23 2,414.31 2,600.84 2,805.10
24 2,437.08 2,626.88 2,834.58

25 2,459.69 2,652.73 2,864.06
26 2,482.32 2,678.90 2,893.56

27 2,704.91 2,922.84
28 2,730.85 2,952.49
29 2,981.85
What can be Included in the remuneration Not included in the remuneration
included in the Basic salary Per-diems
Benefits in kind (housing, gas, electricity, Special payments pertaining to work

remuneration water, heating, accommodation, food, tools performed outside Belgium (Foreign service
and/or clothes, materials) at their actual value premium, Cost of living allowance, Hardship
In Belgium, only the basic salary
premium, Country allowance, Assignment
and certain benefits in kind are
allowance)
considered to be part of the
minimum wage. Bonuses
Transportation costs
All other additional benefits and
Meal costs
allowances must not be taken
into account in order to Contributions to the group insurance
calculate whether the minimum scheme or hospitalization insurance
wage, as established by CBA in
the applicable joint committee,
has been respected.
Working hours Mandatory registration of posted workers

In principle, the working hours Except for certain excluded categories of posted work and employment permits that may be
of employees in Belgium may employees, the foreign employer must, prior to the required for the employment of foreign employees
not exceed 8 hours per day actual employment of the posted employee on in Belgium. Furthermore, if the employer does not
and/or 38 hours per week. Belgian territory, submit an electronic notification to comply with the obligation for the prior
the Belgian National Social Security Office (NSSO) Limosa-notification of posted employees, the
Nonetheless, this daily and via www.limosa.be. Belgian end user or principal is required to do this.
weekly limit on working time
may be exceeded in a number It is, however, important to note that this so-called
of well-defined circumstances ‘Limosa-notification’ has nothing to do with the
and subject to certain specific
conditions. For example, a Posted workers Registration (Yes/No/Depends)
working week of 40 hours with
the allocation of 12
compensatory days of rest over Extension of a posting Yes
a one-year reference period. Shortening of a posting Yes
Moreover, certain industries Posting over 12 months Yes

have explicitly reduced the Business travelers* Depends
maximum working hours,
Posting from a non-EU country Yes
replacing the legal limits.
*Business travelers to Belgium are exempted from the obligation to declare if they are attending small group meetings that do not exceed
Exceptions to the maximum 20 successive calendar days. This exemption applies to meetings with a closed attendee list (e.g. strategic negotiations, contract
working hours are possible if negotiations with clients, performance reviews which are the typical activities of a business traveller and provided that the attendance of
certain legal conditions are met. the employee at these meeting does not exceed 60 calendar days per calendar year, with a maximum of 20 consecutive calendar days per
meeting.
Determining the 12 1 Surname, first name and date of birth (if the liaison officer has a Belgian social security number
identification, this number is sufficient);
month period
2 The capacity in which the liaison officer operates;
The period from the start of the
posting will be taken into
3 The physical and electronic addresses, as well as a phone number, at which the liaison officer can be
account even if prior to 30 July
contacted by the authorities.
2020 but employment rights
will not be backdated to a date The liaison officer must have the following documents available, with respect to the posted employees, on
prior to 30 July 2020 paper or in electronic format and must provide these on the request of the Belgian social inspection
authorities in order to allow them to verify compliance with the Belgian working conditions:
1 A copy of the signed employment agreement of the posted worker or any similar documents;
Documents and legal
representation 2 Various items of information about the conditions of the posting (e.g. duration of the posting, foreign
salary and benefits in kind as paid during the posting, conditions of repatriations of the seconded employ-
ee, etc.);
A liaison officer is to be
identified who is in charge of 3 An overview of the working hours (daily/weekly working time, etc.);
liaising with the Belgian
(inspection) authorities – this 4 The proof of effective payment of the salaries.
applies to all sectors. The
liaison officer is the employer’s The employer and liaison officer are required to archive these documents until one year after the end of the
contact person with the Belgian posting.
inspection authorities.
On the explicit request of the Belgian inspection authorities, the employer is required to translate these
The liaison officer can be any documents into Dutch, French, German or English.
individual authorized by the
posting company to fulfill the
information obligations in
relation to the Belgian
(inspection) authorities (when
requested to do so by the
Penalties for without being able to exceed one hundred times
the maximum fine.
latter). The officer does not
have to be domiciled or reside
non-compliance Non-compliance by the end user or the principal
in Belgium. Non-compliance by the employer with the rules on with the rules on the prior Limosa-notification for
the minimum wage, the maximum working hours, posted employees is penalized in Belgium with a
The liaison officer must be the liaison officer or the social documents is level 3 penalty, consisting of either a criminal fine
appointed through the LIMOSA penalized in Belgium with a level 2 penalty, of between EUR 800.00 and EUR 8,000.00 or an
notification tool. The following consisting of either a criminal fine of between EUR administrative fine of between EUR 400.00 and
details about the liaison officer 400.00 and EUR 4,000.00 or an administrative fine EUR 4,000.00.
must be registered in the online of between EUR 200.00 and EUR 2,000.00.
LIMOSA application: The fine (criminal or administrative) must be
The fine (criminal or administrative) must be multiplied by the number of employees concerned,
multiplied by the number of employees concerned, without being able to exceed one hundred times
Penalties for the maximum fine. The same penalties apply for an
assigned self-employed worker who has not duly
between EUR 4,800.00 and EUR 48,000.00 or one
of those penalties alone, or an administrative fine
non-compliance reported his/her activities via Limosa, if the
activities are pursued in a high risk industry
of between EUR 2,400.00 and EUR 24,000.00.
(construction, the meat processing industry and The fine (criminal or administrative) must be
the cleaning industry). multiplied by the number of employees concerned,
without being able to exceed one hundred times
Non-compliance by the employer with the rules on the maximum fine.
the prior Limosa-notification for posted employees
is penalized in Belgium with a level 4 penalty,
consisting of either a prison sentence of between
6 months and 3 years and a criminal fine of
https://www.employment.belgium.be/en
Public sources of https://www.international.socialsecurity.be/work-
information ing_in_belgium/en/limosa.html
ulgaria
Implementation of Remuneration of Not included in the

Directive 2018/957
amending Directive
posted workers remuneration
96/71/EU concerning Per-diems

the posting of Minimum wage at national
Housing
framework of the Bulgaria has a minimum wage set at national level.
provision of services The minimum wage in 2020 was BGN 610 per Meal costs
month (approximately EUR 305). The minimum
The Ordinance for the wage is revised on an annual basis.
transposition of the revised Working hours
Directive 2018/957 was
promulged on 22 January 2021 Minimum wage set through
in the State Gazette and collective bargaining agreements In Bulgaria, the maximum legal working hours are 8
became effective on 25 (or minimum wage scales) hours/day, equivalent to 40 hours/week
January 2021.
The minimum wage requirement in Bulgaria is

fixed regardless of the industry, age or occupation. Mandatory registration of
However, the minimum insurable income varies
depending on the occupation and is generally posted workers
higher than the minimum wage.
Employers registered in a Member State of the
EU/EEA, in Switzerland or a third country posting
What can be included employees to Bulgaria must notify the local labor
inspectorate in whose territory the activity is to be
in the remuneration carried out, by submitting an application in standard
form, prior to the commencement of provision of
services related to the posting.
Included in the remuneration
The applications should be submitted electronically
Basic salary/basic wage through the single national website of the General
Labor Inspectorate https://bit.ly/3bhOGLa.
Annual paid leave
The foreign employer is also required to notify the
labor inspectorate about changes in the posting
conditions.
The local undertaking which accepts the posted - pay slips or copies of equivalent documents
Documents and employee should keep at the employee’s place of evidencing paid salaries.
legal representation work for the period of the posting, in electronic
format or hardcopy, a copy of the following The above documents should be accompanied by a
documents provided by the foreign sending translation into the Bulgarian language (a certified
company: translation is not required).
- employment contract or equivalent document
evidencing the employment relations under The foreign employer must be able to provide the
the legislation of the home country; documents about the posting in the event of
inspections by the labor authorities within 1 year
- documents evidencing the hours worked contain after expiry of the posting.
ing information for the beginning, the end
and the duration of the working time;
For non-compliance with the provisions of labor from BGN 5,000 to BGN 10,000 (approximately
Penalties for legislation the labor authorities may impose EUR 5,000) for the responsible officer.
non-compliance penalties of: i) from BGN 1,500 to BGN 15,000

(approximately EUR 770 to EUR 7,700) per breach For a local entity which has accepted a posted
for the employer and ii) from BGN 1,000 to BGN employee from another Member State of the
10,000 (approximately EUR 510 to EUR 5,120) per EU/EEA or Switzerland, or an employee from a
breach for the responsible officer. third country in breach of the terms and conditions
of posting within the framework of the provision of
For recurring violations the penalties are i) from services, a fine of BGN 5,000 for each employee,
BGN 20,000 to BGN 30,000 (approximately EUR and for a second offense – from BGN 5,000 to
10,000 to EUR 15,000) for the employer and ii) BGN 10,000 can be imposed.
https://www.mlsp.government.bg/
Public sources of https://www.mlsp.government.bg/index.php?lang=_eng
information http://www.gli.government.bg/page.php?c=211
https://postedworkers.gli.government.bg/
roatia
Implementation of Remuneration of Minimum wage set through

Directive 2018/957 collective bargaining agreements
amending Directive
posted workers (or minimum wage scales)
96/71/EU concerning
the posting of Minimum wage at national If there is a universally applicable collective bargaining
agreement in place in Croatia, then the minimum salary
payable to the posted worker cannot be lower than the
framework of the All employees who work in Croatia, irrespective of salary guaranteed by the collective agreement.
provision of services the industry, occupation or age, are entitled to a
minimum wage in accordance with the Croatian Currently, only the Collective Agreement for the
Minimum Wage Act (Official Journal of Croatia No. Construction Industry (Official Journal No. 115/25 and
The Law on Posting of Workers
118/18). 26/18; consolidated version No. 93/20) is universally
to the Republic of Croatia and
applicable in Croatia, to all employers doing business in
Cross-Border Enforcement of
Under Government Decree (Official Journal No. the construction sector.
Monetary Fines, by which
Directive 2018/957 was 119/20), the gross minimum wage in Croatia in the
period between 1 January 2021 and 31 December According to this agreement, the minimum salary
implemented into Croatian
2021 is HRK 4,250.00 per month (the equivalent depends on the complexity of the particular work
legislation, was published in
of approximately EUR 560). position. Consequently, the Collective Agreement for the
the Official Journal No.
Construction Industry includes Appendix 1 (“Tariff
128/2020 on 20 November
During 2020 the minimum wage was set at HRK Rates”) which deals with the complexity factors for the
2020, and came into effect on
4,062.51 (the equivalent of approximately EUR calculation of the basic wage for particular work
1 January 2021.
535). The minimum wage is updated annually. positions in the construction industry. Under the Tariff
Rates, work positions in the construction industry are
The Law on Posting of Workers
In certain cases, the applicable wage can be lower divided into 10 different complexity groups.
to the Republic of Croatia and
Cross-Border Enforcement of than the minimum wage set by the Croatian
Minimum Wage Act, if that wage is part of a As from 1 September 2020, the minimum wage for the
Monetary Fines applies to all
collective bargaining agreement. simplest work positions in the construction industry (e.g.
postings which are in place as
transport worker or cleaner) cannot be lower than HRK
at 1 January 2021, not only to
However, even in such cases, the wage cannot be 4,200.00 per month (the equivalent of approximately
those starting as from 1
lower than 95% of the minimum wage set by the EUR 555). The minimum wage for the most complex
January 2021.
Croatian Minimum Wage Act - i.e. HRK 4,037.50 work positions in the construction industry (e.g.
(the equivalent of approximately EUR 532.50). construction project manager) cannot be lower than HRK
11,130.00 per month (the equivalent of approximately
EUR 1,470.00). The mentioned figures are gross.
As mentioned above, posted Included in the remuneration
workers are inter alia
minimum wage
guaranteed the compensation
for the work performed, as
guaranteed at the level of the Not included in the remuneration
legislation and universally Overtime payments
applicable collective Night work, work on Sunday and work on holidays
agreements in Croatia, if this Bonuses
is more favorable for them Per-diems
than the terms of employment Housing
granted to them by the foreign Transportation costs
law applicable to their Meal costs
employment. Special payments (Foreign service premium, Cost of living allowance, Hardship premium,
Country allowance, Assignment allowance)
For posted workers who are
not be subject to a universally
applicable collective In relation to determining the minimum compensation for the work performed guaranteed to the
agreement in Croatia, the posted workers in the construction sector, some differences compared to the above table exist.
following rules apply:

The maximum legal working Prior to commencement of work of posted workers in Croatia, an EEA employer has to submit a posting
hours are 40 per week. Any declaration to the Labour Inspectorate. The posting declaration has to be submitted electronically, prior to
additional work is considered the commencement of posting, in the form and with all mandatory information as prescribed by the
overtime. by‐law on the form and content of a posting declaration issued by the Croatian Minister of Labour. Once
the new by-law is adopted, the posting declarations must be submitted in a different manner, i.e. via an
online application.
Any changes in the posting declaration must be reported to the Croatian Labour Inspectorate within
three days.
Posted workers Registration

Posting over 12 months * Yes
Business travelers** Yes
* If the posting exceeds 12 months (or 18 months, if an extension for an additional 6 months is approved), all other terms and
conditions of employment that domestic workers are entitled to as per the Croatian legislation and universally applicable Croatian
collective agreements (with the exception of those governing formalities concerning entering into and termination of employment,
non-competition and the voluntary pension insurance system), will apply to the posted worker.
**A posting declaration must be submitted even if the posting lasts one day.
Determining the 12
month period
In relation to those period during which only the guaranteed minimum employment terms and conditions apply. Therefore, those
assignments which were in posted workers falling under this category are subject to the guaranteed minimum employment terms and
progress on 1 January 2021 conditions until the duration of their posting reaches 18 months.
and which up to 1 January
2021 lasted less than 18 For those assignments which were in progress on 1 January 2021 and had already lasted longer than 18
months, the Law on Posting months, the foreign employer is required to apply the legislative provisions on long-term postings (i.e.
of Workers to the Republic of guaranteed minimum employment terms and conditions, as well as other terms and conditions applicable to
Croatia and Cross-Border domestic workers) as from 1 January 2021.
Enforcement of Monetary
Fines provided that there is Where the posted worker replaces another posted worker who performs the same task at the same place,
no need to file an application the posting periods of each individual posted worker are cumulatively calculated in the total duration of the
for the extension of the posting period, unless otherwise provided by a specific regulation.
Documents and legal

representation
An EEA employer, as well as a 1 Employment contract.
non-EEA employer, has to
designate a person who will 2 Salary calculations which show all elements of the salary and the manner in which the salary has been
keep certain documents at the determined (only for those months when the posted worker worked in Croatia).
place where the posted
workers will work (or at another 3 Proof that the salary has been paid (only for those months when the posted worker worked in Croatia).
specifically indicated place in
Croatia). Specifically, this 4 Records of working hours for the period when the posted worker worked in Croatia showing the
person will be required to commencement, duration and end of working hours.
provide the following
documents to the Croatian 5 A1 certificate (for posted workers employed in the EU), or certificate of coverage (for posted workers
authorities upon their request: employed in third countries).
6 Documentation related to health and safety at work.
7 For posted workers who are third country nationals – work permit or other document showing that the
worker is lawfully employed with the employer making the posting.
8 The Croatian Labor Inspectorate reserves the right to request additional documents.
These documents must be retained for two years after the posting ends. Documents can be kept in their
original language. However the authorities may require a translation.
The nominated person must be physically present in Croatia.
The Law on Posting of Workers to the Republic of 3 Fails to appoint a person in Croatia responsible
Penalties for Croatia and Cross-Border Enforcement of Monetary for safekeeping of prescribed documents.
non-compliance Fines, provides for a fine between HRK 31,000 and

HRK 50,000 (approximately EUR 4,150 to EUR 4 Fails to appoint a contact person in Croatia for
6,670) for a foreign employer posting its workers to communication with the authorities.
Croatia, if the foreign employer, inter alia:
Fails to issue a confirmation about
1 Fails to submit a complete and accurate authorizations of the person responsible for
posting declaration prior to the the safekeeping of prescribed documents.
commencement of posting.
6 Fails to issue a confirmation about
2 Fails to report any change of information set authorizations of the contact person in Croatia
out in the posting declaration within three days responsible for communication with the
from the change taking place. authorities.
Furthermore, the Law on Posting of Workers to the Republic of Croatia and Cross-Border Enforcement of
Monetary Fines provides for fines of between HRK 10,000 and HRK 20,000 (approximately EUR 1,350 to
EUR 2,700) for the responsible person of the foreign employer.
For non-compliance with the above minimum wage requirements, fines, which range from HRK 60,000
(approximately EUR 7,925) to HRK 100,000 (approximately EUR 13,210) for the employer and HRK 7,000 (EUR
925) to HRK 10,000 (approximately EUR 1,320) for the for the responsible person of the employer can be
imposed.
Public sources of Please find below a link to the web page of the Croatian Ministry of Labor and Pension System which
provides a detailed overview in English of the Croatian minimum wage legislation and obligations of foreign
information entities assigning personnel to Croatia:
https://bit.ly/2R9Hiuu
he Czech Republic
Implementation of Remuneration of CZK 15,200 per month or CZK 90.50 per hour for
Directive 2018/957 the jobs of the lowest complexity, responsibility
amending Directive
posted workers and difficulty (which is the minimum wage) to CZK
30,400 per month or CZK 181.00 per hour for the
96/71/EU concerning
jobs of the highest complexity, responsibility and
difficulty. Both the minimum and guaranteed wage
workers in the level requirements apply only if the employee is posted
framework of the The Czech Republic has a minimum and also
to the Czech Republic for more than 30 days in a
calendar year (unless it is an agency employment).
provision of services guaranteed wage requirement set by law. The
minimum and the guaranteed wage is determined
as a monthly amount and as an hourly rate. The
Czech legislation has been Minimum wage set through
modified to comply with an minimum and the guaranteed wage is revised by
the Government generally every year, with effect collective bargaining agreements
amendment to the EU
Directive on the Posting of as from 1 January. (or minimum wage scales)
Workers. This new package of
measures entered into effect The current level of the minimum wage is applica-
The levels of the minimum and guaranteed wage
on 30 July 2020 as a part of an ble as from 1 January 2021. The minimum wage
may also be set through collective bargaining
amendment to the Czech per hour is CZK 90.50 (approx. EUR 3.6), while the
agreements at a higher-level, which may be
Labor Code. minimum wage per month is CZK 15,200 (approx.
concluded for individual branches of business.
EUR 585), which is applicable to all employees.
The existence of a collective bargaining agreement

In 2020, the minimum wage per hour was CZK
at a higher-level for the relevant branch of
87.30 (approx. EUR 3.5), while the minimum wage
business, and the question whether such an
per month was CZK 14,600 (approx. EUR 584). As
agreement sets the level of minimum / guaranteed
well as the minimum wage, Czech labor law also
wage at different levels from that in legislation has
includes minimum levels of wage in relation to the
to be assessed individually.
difficulty and responsibility of the relevant work,
which is called a ‘guaranteed wage’.
However, the levels of minimum and guaranteed
wage set out in the collective agreement cannot be
Based on the Government regulation there are 8
lower than the minimum and guaranteed wage at
levels for the guaranteed wage. The levels of
national level.
guaranteed wage for the year 2021 vary between
Generally, the wage and all However, wages and surcharges for overtime work, not include benefits that are not provided in
bonuses provided in extra pay for work on public holidays, night work or consideration for the performance of work,
consideration for performance weekends or payment for work in an unfavorable especially wage compensation, severance pay,
of work are considered a wage working environment cannot be considered part of travel expenses, loyalty benefits or remuneration for
for the purposes of the the minimum wage. The minimum wage also does carrying out on-call duty.
minimum and guaranteed
wage.
Included in the remuneration Not included in the remuneration (examples)
Basic salary/basic wage Tax-free Per-diems

Bonuses provided in consideration Housing fees
for the performance of work
Meal costs
Travel allowances in general
Special payments (Foreign Service premium, Cost of Living allowance, Hardship

premium, Country allowance, Assignment allowance)
Severance payments
Overtime payments
Payments for work during nights, weekends and/or public holidays, for the
performance of work in an unfavorable working environment
Remuneration for performing on-call duty
Bonuses and benefits provided not in consideration for the performance of work
(e.g. loyalty benefits)

The maximum number of legal Under Czech laws, both the sending employer and the accepting employer must fulfil certain statutory
working hours in the Czech requirements when an employee is posted for the performance of work within the transnational provision of
Republic is generally 40 per services in the Czech Republic.
week (plus possible overtime to
the extent permitted by law). As regards the minimum standards of working conditions and remuneration that must be guaranteed to the
assigned employees, some of these minimum standards apply only when the employee is posted for more
than 30 days in aggregate within a calendar year. The conditions may also differ if an employee is posted for
the performance of work within the transnational provision of services by an employment agency.
According to the Employment Once notified, the information must be kept updated ‐ any change or termination of posting in the Czech
Act, the foreign (sending) Republic must be notified within 10 calendar days.
employer who posted the The notification of the authorities must be performed in writing.
foreign employee to perform
work in the Czech Republic is
required to inform the Czech
Labor Office in writing about Posting up to 12 months Yes
certain information, e.g.
identification details of the
employee, address, travel Shortening of a posting Yes
document (passport) details,
type and place of work,
timeframe etc., on the day of Business travelers* Depends
commencement of work at the Posting from a non-EU country ** Yes
latest.
* Czech legislation does not provide any definition of business travelers. Depending on the purpose of the travel and nature of the
activities performed in the Czech Republic, such individuals may not qualify as posted workers within the meaning of the Czech
legislation. (e.g. employees present in the Czech Republic for training purposes) and thus they may not be subject to the registration
requirements applicable to posted workers.
** Registration requirement with respect to postings from non-EU countries applies in the Czech Republic.
To assess whether a posting is short-term or Under the transitory provisions, a posting

Determining the 12 long-term, posting periods of workers replaced in commenced before the effective date of the
month period the performance of the same job at the same place amendment is regarded as a posting commenced
on the effective date (i.e. 30 July 2020).
are added together.
Documents and legal The sending employer is required to have a may ask to the employer to provide supplementary
documentation (e.g. internal regulations, salary
copy of documents proving the existence of
representation the employment law relationship at the statement, CBA, etc.).
employee’s place of work.
In the case of a labor audit, it is not mandatory to
The documents must be translated into the Czech appoint a legal representative under Czech
language and must be kept for 3 years after the legislation.
termination of the assignment.
The employer may be represented by its usual
A translation must be certified only upon request representative, e.g. statutory representative or HR
from the authorities. Depending on the subject manager. It is the employer who bears the
matter of the labor audit, the Labor Inspectorate responsibility in the case of a labor audit.
Penalties for non-compliance with the minimum The amount depends on the severity, whether it
Penalties for wage requirement can be up to CZK 2 mil. (approx. was a repeated breach etc.
non-compliance EUR 74,000).

In general, the penalties that can be imposed on
Penalties for non-compliance with the requirement the employer differ depending on whether the
to make the documentation proving the existence employer is an individual or a legal entity.
of the employment relationship between the
foreign employer and the assigned employee The amount of the penalty can be up to CZK
together with translation into Czech available at the 500,000 (approx. EUR 20,000) for certain
workplace in the Czech Republic can be up to CZK violations. Penalties are imposed by the Czech
500,000 (approx. EUR 20,000). Labor Inspectorate. It is generally the employer
who is liable to fines under Czech legislation.
Non-compliance with the registration and other
consequent requirements may result in penalties.
Public sources of https://www.mpsv.cz/web/en - Official website of the Czech Ministry of Labor and Social Affairs
https://www.uradprace.cz/web/en - website of the Czech Labour Office
information http://www.suip.cz/vysilani-pracovniku/posting-of-workers/
yprus
Remuneration of What can be included in the

Minimum wage at Assignment allowances such as per diems, cost of living allowances, foreign services premiums, and
bonuses are not included in the minimum wage. However, the minimum wage may include commissions.
national level
Currently there is no minimum

wage at a national level. Included in the remuneration Not included in the remuneration
However, there is a minimum
wage applied only to certain Basic salary/basic wage Per-diems
occupations and this is Housing
determined as a fixed amount
or as an hourly rate.
Meal costs
Minimum wage set Special payments (Foreign Service premium, Cost

through collective of Living allowance, Hardship premium, Country
allowance, Assignment allowance)
bargaining
agreements Bonuses
Overtime payments
Not Applicable
Commissions

Cyprus has a legal limit of 8 Relevant approval is required prior to the commencement of the posting, and therefore a notification
working hours per day and 48 should be submitted to the Department of Labor, at least a week before the planned posting commenc-
working hours per week. es. The notification can be submitted either in person, by regular mail or e-mail.
*A posting declaration must be submitted even if the posting lasts one day.
Documents and legal Every employer or their representative and any The place where posted workers are recruited
and from which they are posted.
seconded worker to that employer must, when
representation requested by the Cyprus Labor Department,
provide any information, books, records, certificates The nature of the services provided, the number
or other documents or any other information of clearly identifiable posted workers and the
relating to the employment relationship, posting anticipated duration.
terms, and the nature of services provided, as
regulated in Law. 63(I)/2017. Documents must be kept for up to 6 years and they
must be available in the Greek or English language.
The receiving company in Cyprus to which the A translation must be certified only upon request
employees have been assigned must hold and from the authorities.
make available to the Cyprus Labor Department,
upon request, the following: The Cyprus Labor Department should make an
overall assessment of all factual elements to
establish whether an undertaking genuinely
The employment contract (terms and conditions
performs substantial activities, other than purely
of the assignment), details of hours worked.
internal management and/or administrative
activities.
The length of time an undertaking is established
in the host Member State as well as the address
The law provides that in place of the employer, a
where the host employer has its registered
representative may be appointed to provide relevant
office or place of business.
details to the authorities upon request.
Non-compliance with the provisions of Law.

Penalties for 63(I)/2017, may result in imprisonment for up to 2
non-compliance years or to a fine not exceeding fifty thousand euros
(€ 50,000) or both.
Public sources of Official Labor Department URL:

https://bit.ly/3hgV60Q
information
enmark
Implementation of Remuneration of collective bargaining agreements
Directive 2018/957
amending Directive
posted workers (or minimum wage scales)
96/71/EU concerning
the posting of The term “minimum wage” is changed to In Denmark, pay and working conditions are
workers in the “remuneration” to enhance equality by making typically laid down by collective bargaining
framework of the sure posted employees have the same agreements concluded between trade unions and
remuneration as locally-hired employees. No employers’ organizations. This system of labor
provision of services
mandatory minimum wage exists in Denmark, and market regulation is referred to as the Danish
the Act did not introduce this. Model.
On 1 January 2021, the Danish
Posting Act (“the Act”) This obligation for equal treatment in relation to The collective bargaining agreements include
implementing the Posting of wages therefore still only applies in relation to provisions on the minimum wage and other
Workers Directive 2018/957 collective bargaining agreements that the working conditions. These Danish collective
(“PWD”) in Denmark entered company may have signed up to. bargaining agreements are not of general
into force and contains application and will generally not apply if an
significant changes to posted Companies without collective bargaining employee is seconded to Denmark as mentioned
employees’ working conditions agreements will consequently not be required to above.
in Denmark. The key measures apply payment terms in collective bargaining
focus on remuneration of agreements. However, the Danish company receiving the
posted workers and long-term services from the foreign employee may – if the
postings. company is subject to any collective agreements –
Minimum wage at national be required to ensure or be encouraged to ensure
As an exception to this new level that the minimum wage and working conditions
main rule in the Act, the are provided to posted employees as well. This
employee is not entitled to be In Denmark there is no statutory minimum wage, will depend on the collective agreement in
covered by Danish legislation and no provision on minimum wages is included in question.
relating to procedures, the Act, which implements the EU Posting of
formalities and conditions Workers Directive. If any collective bargaining agreements apply or
when entering into and must be followed, these are typically renegotiated
terminating employment Generally, this means that if an employee is posted every third year and this may involve a change in
contracts, including regulation by the home-country employer to deliver services the minimum salary. The minimum wage set by
of non-competition clauses, to a Danish company in Denmark, no minimum the collective agreements may vary depending on
and contributions to wage will apply. occupation, industry, length of service, education,
supplementary pension skills, experience, age, etc.
schemes, after 12/(18) months.
What can be included Working hours
in the remuneration
The remuneration includes the Danish legislation includes different provisions on months. As a general rule in Danish legislation, the
base salary and any mandatory the maximum legal working time. The legislation working hours must be arranged in such a way that
allowances and fees stated in states that the number of working hours must not the employees have a period of rest of at least 11
the relevant collective exceed 48 per week on average (including continuous hours within each period of 24 hours.
bargaining agreement. overtime) within a period of 4 months. Moreover, Danish collective bargaining agreements also
However, it will depend on the employees are entitled to a break if the number of include different provisions relating to working
content of the specific daily working hours exceeds six. hours. Collective bargaining agreements typically
collective bargaining With regard to night work, employees may only state that the normal working hours are 37 per
agreement. work 8 hours per day on average in a period of 4 week.
Mandatory registration The registration in RUT on the Danish Business

Authority’s site must be concluded before the work
If the employer registers the required information in
RUT, the 12 month period will be extended to 18
of posted workers is carried out or no later than at the beginning of the months and the effective date of the posted
activity. Any changes must be notified in RUT no employee’s entitlement to mandatory terms and
For employers to comply with later than the first working day after the change has conditions of employment in Denmark will be 31
the Directive, they are required entered into force. Changes which must be notified December 2021 at the earliest.
to register in RUT. RUT is an include a new workplace, new posted workers or a
online service and the website longer time period.
offers information in Danish,
English, German and Polish.
The posting company has to set
up an account before they can Posting up to 12 months Yes
register. The posting company
is responsible for correct
information about the Shortening of a posting Yes
workplace, the work period and Posting over 12 months Yes
the person(s) performing the
work. Business travelers* Depends
Posting from a non-EU country ** Yes
*According to the Act, the posting company is not required to register the posting in RUT if:
1) The duration of the performance of the service does not exceed eight days.
2) The service is performed as part of the delivery of technical plant or a technical installation, and
3) The employee is tasked with and a specialist in or qualified for fitting, installing, inspecting, repairing or providing information about a
technical plant or a technical installation in Denmark.
Although the Act entered into force on 1 January July 2020 does not count in the 12-month period.
Determining the 12 2021, it has retroactive effect from 30 July 2020. If If an employee is posted for the purpose of
month period the assignment was in place on 30 July 2020 or replacing another posted worker and does the same
work at the same workplace, the total period of
earlier, the 12-month period will run from 30 July
2020 at the earliest. Thus, the period prior to 30 posting is the combination of the two posting
periods, from 30 July 2020 at the earliest.
The law requires the sending company to register a been notified.
Documents and legal contact person at the place of work in Denmark. Labor audits are managed by the Danish Working
representation The contact person has to be a person staying in Environment Authority (“the DWEA”). The DWEA
Denmark during the delivery of the service, or can request documentation indicating the sending
while the work is carried out, that the authorities company’s registration in RUT and documents
can contact. A permanent representative is not identifying the sending company, the posted
required. employees and the workplace.
The sending company is required to provide the The sending company is required by law to provide
assignor with the documentation for the registra- the DWEA with sufficient documentation, and it is
tion in RUT. The receipt the sending company their responsibility in the case of a labor audit.
receives when notifying RUT is adequate as Furthermore, proof of registration in RUT should be
documentation indicating that the assignor has kept available at the worksite.
Non-compliance may result in penalties issued by the DWEA, which can impose fines of DKK 10,000. In
Penalties for particularly serious cases the fine is DKK 20,000. Penalties are levied in the following cases:
non-compliance
1 Failure to register on time or registration of incorrect information.
2 Failure to grant the employee holiday despite it being requested and without reasonable cause.
3 Failure to provide documentation when required by the authorities.
4 Failure to provide documentation to the assignor for timely and accurate notification in RUT.
In the case of non-compliance with the remuneration requirements, the penalties will depend on the relevant
collective bargaining agreement.
Public sources of https://workplacedenmark.dk/
information
stonia
Implementation of Remuneration of 1 Employment as a top specialist or a junior

administrator
Directive 2018/957
amending Directive
posted workers
2 Employment as a top specialist in natural or
96/71/EU concerning technical science.
the posting of
Minimum wage at national
workers in the 3 Employment as a top specialist in the health
level service.
framework of the
provision of services Estonia has a national minimum gross wage 4 Employment as a specialist in pedagogics.
requirement. From 2021 the level of the minimum
gross wage applicable to blue collar workers and 5 Employment as a specialist in business or
The Revised Directive
other EU nationals for full time employment is set administration.
2018/957 has not yet been
at EUR 584 per month.
transposed into Estonian
legislation. 6 Employment as a specialist in information or
The minimum gross wage has not increased communication, or
compared with last year, remaining at the same
level during 2020-2021. 7 Employment as a specialist in the legal,
cultural or social sphere.
The current minimum gross wage for highly skilled
workers, whether they are EU nationals or non-EU The current minimum gross wage for a foreigner
citizens who are holders of the European Union working as a top specialist, with appropriate
(EU) blue card, is currently EUR 2,172 per month. professional training or experience for employment
in the field, is EUR 2,896 per month. However, the
However, the employer is required to pay employer is required to pay remuneration to a
remuneration to a foreign worker during the period foreigner working as a top specialist of at least the
of validity of an EU Blue Card, the amount of which equivalent of 2 times the annual average gross
is at least equal to 1.5 times the annual average monthly salary, as last published by Statistics
gross monthly salary, as last published by Statistics Estonia. (The new annual average gross monthly
Estonia (the latest annual average gross monthly salary was published in March 2021).
salary was published in March 2021).
The minimum gross wage for a foreigner working
In the following cases, the minimum gross wage as an expert, adviser, consultant or skilled worker is
for an EU Blue Card holder is currently EUR 1,795. EUR 1,448 per month. However, the employer is
However the employer is required to pay required to pay remuneration to a foreigner of at
remuneration to a foreigner of at least the least the equivalent of the annual average gross
equivalent of 1.24 times the annual average gross monthly salary, as last published by Statistics
monthly salary, as last published by Statistics Estonia. (the new annual average gross monthly
Estonia (the new annual average gross monthly salary was published in March 2021).
salary was published in March 2021).
Minimum wage set 1 Estonian Healthcare Professionals’ Association:
through collective
bargaining Profession Hourly rate (EUR)
agreements (or Doctors 13.30
minimum wage Specialist doctors 14.40
scales) Nurses, midwives and health care professionals 8.00
Ambulance technicians 6.80

The national minimum gross
Emergency medical technicians 7.20
wage is agreed between the
Estonian Trade Union Care workers 5.00
Confederation and the Estonian
Employers’ Confederation and 2 Estonian Educational Personnel Union:
confirmed by the government.
Collective bargaining The minimum wage for a school teacher in 2021 is EUR 1,315 per month;
agreements are not common in
Estonia. However, some 3 Transport and Road Workers' Union:
agreements can be highlighted:
From 21 February 2021, the gross wage of full-time bus, trolleybus and tram drivers licensed under the
Community license, with route authorization and a public service contract must be at least EUR 1,292 per
month.
For illustrative purposes, please see below the remuneration applicable for the following industries: 3
1. Automotive N/A
2. ITC 2.574 €
3. Construction 1.365 €
4. Oil & Gas N/A
What can be included Included in the remuneration Not included in the remuneration
in the remuneration Basic salary/basic wage Per-diems
Overtime payments Housing
Vacation payments Transportation costs

Study leave Meal costs
Special payments (Foreign service premium, Cost

of living allowance, Hardship premium, Country
allowance, Assignment allowance)
Bonuses
The maximum legal working hours in Estonia are 8

Working hours hours per day and 40 hours per week.
3 https://www.stat.ee/en/node/183307
Mandatory registration The registration application is available on the Labor Inspectorate’s web page. The application is downloaded
from the website and subsequently should be sent to the following e-mail address: [email protected].
of posted workers
The employer of a posted
employee is required to provide Posting up to 12 months Yes
the Labor Inspectorate with
information concerning the
posting no later than on the day Shortening of a posting No
the posted employee
commences the performance
of work in Estonia. Business travelers* No
* A person is considered to be an employee on a business trip if the employer sends the employee to Estonia from the place of
employment they have agreed on to perform work duties. This generally lasts for no more than 30 consecutive calendar days. The
employee and the employer may also agree upon a longer time period for the business trip.
** No, with the exception of EEA member states and Switzerland.
Documents and legal The employer of a posted employee must provide the Labor Inspectorate with the following data
concerning the posting:
representation
1 the name, personal identification code or 6 the name and details of the means of
registry code, area of activity, and details of the communication of the contact person who
residence or location and means of represents the contracting entity;
communication of the employer of the posted
employee; 7 information about the area of activity in which
the posted employee will be working in
2 the name and details of the means of Estonia, and the address of the place of
communication of the contact person who performance of work of the posted employee.
represents the employer of the posted
employee; In addition to the above, the Labor Inspectorate
may also demand additional documents from the
3 the number of posted employees, their names employer of the posted worker.
and personal identification codes or dates of
birth; These could include a contract of employment,
working time schedule, statement on payment of
4 the expected duration of the posting and the wages etc. The Labor Inspectorate may request
scheduled start date and end date; documents up to three years after the end of the
employee’s posting period (§ 12 (1) of the
5 the name, personal identification code or Accounting Act).
registry code, area of activity, and details of the
residence or location and means of
communication of the contracting entity for
whom the posted employee works in Estonia;
Documents in the Estonian If the employer does not pay the employee wages, The person who ordered the service from the
language are not mandatory. the wages should be paid by the person who employer’s obligation is limited to the minimum
However, translations may be ordered the service from the employer of the monthly wage. If in everyday economic activities
required by the authorities. A posted employee. The obligation should be fulfilled the person who ordered a service from the
certified translation must be by the person who ordered the service from the employer of a posted employee has exercised due
provided only upon request employer of the posted employee if it is not diligence in their relationship with the employer of
from the authorities. possible to collect the wages from the employer the posted employee, the person is not required to
within six months after the enforcement of the pay the minimum wage.
decision.
Penalties for The Estonian Employment Contracts Act states that

wages falling below the minimum wage established
If an entity or individual providing work has not
complied with the obligation imposed by an
non-compliance by the Government of the Republic may not be paid administrative act by the deadline stated in the
to an employee. warning, the penalty payment set out in the
warning must be paid.
If the entity or individual providing work has not
registered the commencement of employment of a A penalty payment to enforce the performance of
worker by the deadline specified in the Estonian the obligation to register commencement and
Taxation Act or has failed to register the termination termination of employment totals 3,300 euros, i.e.
of employment, the tax authority may set an 1,300 euros for the first missed deadline and 2,000
additional deadline for registration and issue a euros for the second.
warning to the effect that a penalty payment may
be applied upon failure to register the obligation.
Public sources of Labor Inspectorate:

https://www.ti.ee/en/home/
Social Insurance Board:
https://www.sotsiaalkindlustusamet.ee/en
information Police and Border Guard Board: Working Conditions of Employees Posted to
https://www2.politsei.ee/en/ Estonia Act:
https://www.riigiteata-
Estonian Tax and Customs Board: ja.ee/en/eli/ee/502072018002/consolide/current
https://www.emta.ee/eng
inland
Implementation of Remuneration of Collective bargaining agreements

Directive 2018/957
amending Directive
posted workers The wages are set in the generally applicable
collective agreements concluded between the
96/71/EU concerning Finnish employers’ unions and trade unions.
the posting of The revised directive provides that the terms and
conditions of universally applicable collective
workers in the The wages are determined for different
agreements must be guaranteed in all sectors, not industry/occupational sectors based on employees’
framework of the solely in the construction sector. professional skills, experience or other types of
provision of services information such as the geographical position of
In Finland, posting employers were already the workplace.
required before the amendment to pay the posted
The revised Posting of Workers
worker the remuneration set out in the universally There are also some industry/occupational sectors
Directive has been
applicable collective agreements in all sectors. without a binding collective agreement, which in
implemented in Finland by
amending the Act on Posting practice means that there are no minimum wage
Under the original Directive 96/71/EC, the rules applicable.
Workers. The new legislation
employer was required to guarantee the posted
entered into force on 1
worker the host country’s minimum rates of pay. When there is no generally applicable collective
December 2020 with the
Under the revised directive, the posted worker will agreement in the sector, the posted worker should
exception of the provision
receive remuneration paid to a local worker be paid at least a reasonable normal remuneration
concerning posted worker’s
following the principle of equal treatment. if the remuneration agreed between the employer
notice. This provision will enter
into force on 1 October 2021. and worker is significantly lower than this.
The same remuneration principle of the revised
In terms of ongoing postings, a
directive was de facto already applied in Finland The average salary of the occupational sector in
12-month transition period
before the amendment, since it was required that question or non-generally applicable collective
applies.
the posted workers should be paid according to agreement can be used to determine the
the pay scales of the universally applicable reasonable normal remuneration.
collective agreements.
For illustrative purposes, please see below the
Minimum wage at national remuneration applicable for the following 5
level industries (the salaries above are only for
illustrative purposes; the scope of application of
There is no statutory minimum wage in Finland. the collective agreements varies and the
agreements include 1 Automotive (Collective Agreement between the Technology Industries of Finland and the Industrial
multiple rules concerning Union): EUR 9,30 - EUR 13,74 (hourly rates) / EUR 1 621 – EUR 2 395 (monthly salary) (depending on the
compensation): job requirement category)
2 Telecom (Collective agreement of the ICT sector and salaried employees) EUR 1 472 – EUR 4 590
(monthly salary) (depending on the skills and the work requirements)
3 IT (Collective agreement by the IT service sector) EUR 1 661 - EUR 4 084 (monthly salary depending on
task category and skills classification)
4 Construction (Collective agreement on building construction) EUR 10,90 – EUR 17,24 (hourly rates)
(depending on the skills of the employee)
5 Oil&Gas (Collective agreement of the oil, gas and petrochemical products industry) EUR 1 859 – EUR 2
314 (monthly salary) (depending on the work requirements)
What can be included Included in the remuneration
in the remuneration 1 Base salary based on categorization of employees

into pay groups as provided for by the relevant Finnish collective agreements
2 Overtime payments
3 The pay which the posted workers must receive for the paid annual holidays corresponding to the wage
to which those workers are entitled during the reference period
4 The travel, accommodation and board costs when a posted worker is temporarily posted from his or her
regular place of work in Finland to another workplace or worksite in Finland or abroad (intra-posting travel
expenses)
When comparing the amount paid to the posted accordance with the national law and/or practice
worker and the required remuneration in Finland, applicable to the employment relationship (usually
special compensations and allowances payable due the law of the home country).
to the worker's posting are considered part of the
worker's pay unless they are paid in reimbursement However, in accordance with the new provision in
of actual costs incurred because of the posting. Finland if the posted worker is not entitled to
protection on the basis of the home country’s
Simultaneously with the implementation of the rules, or the protection would be substantially
revised directive, Finland introduced a new below what is considered normal and reasonable
protective provision concerning travel and in Finland, the provisions of the applicable Finnish
accommodation costs arising from a worker’s collective agreement apply, i.e. the cost must be
posting to Finland. It is stated in the Directive that covered in accordance with the Finnish rules.
the employer should reimburse these costs in
Under the general provision of the Working Hours There may be stricter limits on the maximum
Working hours Act, regular working hours should not exceed eight regular working hours set in universally applicable
hours a day or 40 hours a week. Averaging working collective agreements.
hours over a longer period is allowed under the act.
Mandatory registration The amendments to the Act on Posting Workers
expand the posting company’s obligation to submit
always needed when the representative, the
contact details or the place of work changes.
of posted workers an advance notification of the posting of workers.
Additionally, the amendments introduce the
The posting undertaking is In future, the posted workers must be identified long-term posting. Long-term posting means work
required to submit an online (name, personal ID, tax ID) in the notification. This lasting for a minimum of 12 months.5 Long-term
notification to the occupational provision will come into effect on 1 October 2021. postings are subject not only to mandatory
health and safety authority Currently, the number of the workers posted is the employment conditions as defined in the Act on
before the work begins. only information that must be given on the posted Posting Workers, but also to additional employment
workers. conditions.
Notification is not required if
the undertaking is posting If the information that has been notified changes The 12-month time limit may be extended to the
workers in an internal transfer significantly, a requirement for the work to continue maximum of 18 months. The additional notification
within a group of undertakings is that the posting company should submit a must be made by the employer before the
for no more than five working supplementary notification as soon as such 12-month limit is reached, if the posting company
days 4, except when the changes occur. A supplementary notification is wants to extend the time period after which the
undertaking operates in the more extensive set of terms apply.
construction sector. In the
construction sector the
notification must always be Posted workers Registration (Yes/No/Depends)
given.
Extension of a posting* Depends
Shortening of a posting* Depends

Business travelers** No
*It has not been specified in the Act on Posting Workers which changes should be considered significant and for which a supplementary
notification is required.
**Business travelers do not have to register. Business travelers in this context means individuals who do not provide services in Finland
and are not subcontracted, internally transferred nor sent as temporary agency workers to Finland (e.g. attending conferences, meetings,
fairs and following training courses can be considered business travel).
For ongoing postings, there is a transition period of postings will take place ??from 1 December 2021 at
Determining the 12 12 months before the amended Posted Workers Act the earliest, as the calculation of the minimum time
month period is applied, e.g. the new provision on long-term of 12 months began on 1 December 2020, when
the amendment entered into force.
postings etc. The application of the additional
employment conditions in relation to long-term
The posting undertaking should have a representa- an individual. A representative need not be selected
Documents and legal tive in Finland whom the posted worker and the if the posting of the worker is no more than 10 days
representation authorities can contact at all times during the in duration.6
posting. The representative may be a legal entity or
4 When determining the duration, the posting period and all previous posting periods for the last four months during which workers of the same posting
company have been working in Finland should be taken into account.
5 When determining the fulfilment of the long-term posting time limit of at least 12 months, the durations of several posting periods should be added
together if the posting employer replaces the posted worker with another posted worker performing the same work in the same place of work. In other
words, long-term posting will not be assessed on an employee-by-employee basis. The posting undertaking is required to inform the worker whom it has
posted if the same work has been performed by a worker who has previously been posted to the same workplace. The employer must also notify how long
the posting period of the previous employee or employees has lasted.
Posting undertakings should 1 identifying details of the posting undertaking; The information may be kept in electronic
keep certain information format, but it must be available for immediate
available in written form in 2 identifying details of the posted worker; use. Before the work begins in Finland, the
Finland for the entire duration posting undertaking must notify the contractor
of the posting: 3 explanation of the posted workers right to work who is in possession of the aforementioned
and information during the posted worker´s posting.
4 information on the posted worker’s terms and The information must be kept available two
conditions of employment. years after the posted worker’s work in Finland
has ended. The information can be stored
abroad, but it must be forwarded to the
1 a record of working hours; authorities if requested.
If the posting of a worker is
for more than ten days, the
posting undertaking should 2 payslips and
have available also:
3 document issued by a financial institution
showing the wages paid.
A negligence fee may be imposed on the posting The amount of the negligence fee ranges from EUR
Penalties for company if the posting company fails to report the 1 000 to EUR 10 000 and is imposed by the
non-compliance posting of workers, performs the notification late or

if the notification is inadequate.
occupational health and safety authority. When
determining the amount of the negligence fee, the
nature of the negligence, its extent and its
A negligence fee may also be imposed if the frequency are taken into account.
posting company fails to provide a supplementary
notification on significant changes, fails to ensure The negligence fee is imposed on a legal entity. The
the selecting of a representative in Finland or if the negligence fee can be imposed on an individual
representative does not have the required right to only if he or she has neglected their obligations
act on behalf of the company or cannot be reached deliberately or out of carelessness.
by the authorities.
If the posting undertaking does not comply with the
Furthermore, a negligence fee may be imposed if minimum wage requirement, i.e. does not pay the
the posting company fails to keep the required minimum wage set in the generally applicable
information available for the authorities. collective agreement, the posted workers may
claim the unpaid wages.
In addition to the posting company, a negligence
fee may also be imposed on the contractor or in the The penalties for employment offences, violation of
construction sector on the builder and the main working hour regulations and violation of annual
contractor if they fail to comply with their holiday regulations are set out in the Criminal Code
obligations. and in other relevant acts.
Public sources of Ministry of Economic Affairs and Employment of

Finland :https://tem.fi/en/posted-workers
Occupational Health and Safety Administration:
https://bit.ly/2R60U2K
information Ministry of Social Affairs and Health :
Act on Posting Workers 447/2016 :
https://bit.ly/3bkYUuf
https://stm.fi/en/posted-workers (Translated into English, legally binding only in
Finnish and Swedish)
rance
Implementation of Remuneration of Minimum wage set through

Directive 2018/957 collective bargaining agreements
amending Directive
posted workers
96/71/EU concerning There are various CBAs, since there is usually one
the posting of The foreign company must comply with the per industry. A CBA applies mandatorily to a
minimum legal and collective agreement’s company falling within its scope.
workers in the
provisions. French legislation has implemented
framework of the more minimum requirements than the Core The CBA defines the minimum wages according to
provision of services Provisions of the 96/71/EC Directive on Posting of the employee’s position within the company.
Workers.
For illustrative purposes, please see below the
The revised directive was
For instance, foreign employers who post workers remuneration applicable for the following
transposed into French
to France must respect French employment and industries:
legislation and applies as from
labor legislation concerning the right to strike, and
30 July 2020.
against undeclared work. 1 Automotive : 18,816 € / 19,008 € / 19,212
€ / 19,464 € annually depending on the level
Moreover, “Minimum wages” includes the legal applied
minimum wage and any other minimum wage
provided in a Collective Bargaining Agreement 2 Telecom : 20,620 € / 21,298 € / 21,184 €
(bonus, indemnities, allowances or compensations, annually depending on the level applied
salary increase, etc.)
3 IT : 20,492 € / 21,503 € / 22,606 € annually
depending on the level applied
Minimum wage at national
level 4 Construction : 27,274 € / 35,352.38€ /
36,804.35€ / 37,690.84€ annually depending
From January 2021 the legal minimum wage is EUR
on the level applied
1,554.58 gross per month for a full-time employee
working 35 hours per week. Hours worked above
35 per week are regarded as overtime and should
lead to additional compensation.
What can be included According to French regulations, assignment related
allowances can be part of the minimum wage (i.e.
expenses directly borne by the employer like travel
expenses, accommodation or meals, are not taken
in the remuneration COLA, foreign service premiums, and bonuses). into account in determining the minimum wage and
cannot be paid for by the employee.
However, amounts paid to the assignee to
compensate for expenses actually borne, as well as
Generally speaking, the legal working time in time/week is 48 hours. However, the average
Working hours France is 35 hours/week. The maximum daily legal weekly working time cannot exceed 44 hours over
working time is 10 hours. The maximum working any period of 12 consecutive weeks.
(https://www.sipsi.travail.gouv.fr ).
Mandatory registration Prior to the beginning of a temporary assignment to
France, a specific declaration (déclaration préalable The French purchaser and contractor must ensure
of posted workers de détachement) should be sent by the that the foreign service provider has fulfilled the
home-country employer to the French labor obligation.
inspectorate within 48 hours of the beginning of the Currently the registration cannot be outsourced to a
assignment. The declaration can only be completed third party.
on the “SIPSI” online portal


Business travelers* Depends

*Business travelers perform an activity on their own account (e.g. participating in business meetings, mentoring seminars, meetings with
clients outside the context of a service agreement, training courses in another of the group’s establishments) and the posting of
employees on the employer’s account does not require any prior declaration, nor the appointment of a representative.
Depending on the purpose of the trip and the nature of the activities performed in France, for example to perform duties under a contract
for the provision of a service, there is obligation for PWD registration.
**Any foreign employers (both EU and non-EU) planning to send employees to France must complete an online Prior Declaration of
posting of workers before the start of the service and appoint a representative who must be present on French territory for the duration of
the posting.
The period from the start of the posting will be

Determining the 12 taken into account even for periods prior to the
month period implementation of the directive into local legislation.
In addition to the Prior Declaration, the foreign requirements are fulfilled concerning the
Documents and legal company must appoint a representative on French employees’ work conditions.
representation territory. This representative should communicate
with the authorities on behalf of the employer and Employers must be aware that documents such as
hold a copy of all the documents that the authorities work permits, contracts of employment or payslips
could ask for. must be translated into French. In the case of an
audit, the Labor inspector must be able to identify
All these documents must be translated into French clearly the employee’s minimum wages,
and should be kept for 5 years after the termination supplementary remuneration for overtime, working
of the assignment. days, workings hours, and annual leave. Proof of
payment of the salary can also be required.
This translation requirement applies for several
documents. Firstly, it applies to documents For activities in the building and public works sector,
attesting that the social and economic situation of a professional identification card is required for all
the employer is compliant with the law. Secondly, it posted employees.
applies to documents attesting that the minimum
Penalties for In the case of non-compliance with the above

requirements, French regulations provide for
administrative fine of maximum € 4,000 per posted
worker (€ 8,000 in the case of repeat offenses) up
non-compliance different penalties depending of the type of offense. to a maximum of € 500 000.
They range from fines of € 7,500 (and € 15,000 in Furthermore, failure to comply with the posting of
the case of a new offense within a period of one workers obligations, can lead to penalties such as
year after the first offense) to criminal prosecution. administrative fines, the obligation for the
contractor and the purchaser to provide the posted
If the service provider fails to declare the posted workers with decent accommodation, or financial
worker, if the information transmitted is incorrect solidarity for the payment of the minimum wages,
and/or incomplete, or if the purchaser and the social charges and/or French taxes and/or the
contractor fail to make the necessary checks on the suspension of the contract for services.
foreign service provider, they are subject to an
Public sources of www.travail.gouv.fr

www.legifrance.gouv.fr
information www.service-public.fr
ermany
Implementation of Remuneration of Statutory minimum wage at
Directive 2018/957 national level
amending Directive
posted workers
Germany has a minimum wage requirement set at
96/71/EU concerning
national level.
the posting of As well as minimum wage rates, total
workers in the remuneration also needs to be observed, which On 1 January 2015, Germany’s law on the statutory
framework of the consists of the following components: minimum wage became effective. Consequently, a
1 Base salary general minimum wage requirement has been
implemented for all occupations and affects all
2 Any remuneration components which are individuals working in Germany regardless of their
The new corresponding bill to nationality and the location of the employer.
granted depending on the performance of
amend the German Act on the
work duties, qualification, and/or the
Posting of Workers (“AEntG”) The current statutory minimum wage since 1
professional expertise of the employees
adopted by the federal govern- January 2021 is EUR 9.50 (gross)/working hour.
ment, was approved by 3 Any other allowances such as overtime Since 2017 the minimum wage has applied to all
Parliament on 18 June 2020. sectors of work, even if a bargaining agreement
allowance and benefits-in-kind.
This came into force on 30 July had previously set a lower amount.
2020. The new rules apply to The extended working conditions must, however,
all postings, even if they be laid down in generally binding collective In addition, there are minimum wage requirements
started before 30 July 2020. bargaining agreements (hereinafter, “CBAs”). for agency workers which are as follows:
Only if the sending company falls within the scope 1 In the Western provinces: Since 1 September
of a generally binding CBA in Germany, will this 2020 EUR 10.15 (gross)/working hour
trigger the compliance requirements of the
revised PWD. 2 In the Eastern provinces: Since 1 October
2020 EUR 10.10 (gross)/working hour
Under certain conditions, posted workers will be
entitled to reimbursement of costs incurred under 3 Federally from 1 April 2021 it will increase to
the German rules as long as they are more EUR 10.45 (gross)/working hour and from 1
beneficial. April 2022 to EUR 10.88 (gross)/working hour.
Certain activities are exempt from the new rules if

they are only performed to a minor extent. The
rules will not apply to the road transport sector.
Minimum wage set Sectors covered by federal generally binding For illustrative purposes, please see below the
through collective collective bargaining agreements: remuneration applicable for the following 5
industries:
bargaining
- Construction industry
agreements (or 1 Construction - Only this industry is covered by a
- Waste industry including road cleaning and winter
generally binding collective bargaining
minimum wage services/road clearance
agreement. The applicable remuneration for
scales) - Training services pursuant to the Social Security
construction activities is 12.85 EUR per hour
Act
(lowest tariff group).
In addition, there are minimum - Roofing trade
wage requirements in - Electrical trade
2 Automotive, Telecom, IT, Oil&Gas - Posted
generally binding collective - Cleaning services
workers in these industries are subject to a
bargaining agreements which - Scaffolding trade
statutory minimum wage of 9.50 EUR per hour.
are often higher than the - Painters’ and varnishers’ trade
Independent operational units of companies
nationwide statutory minimum - Nursing care sector
belonging to other industries (e.g. oil&gas) may
wage requirements and which, - Chimney sweeps’ trade
fall within the scope of a generally binding
however depend on the - Stonemasons’ and stone sculptors’ trade
collective bargaining agreement of a different
industry and occupational sector (e.g. construction) depending on the
group. predominant performed activities.
Long-term postings lasting longer than 12 (or 18) months could be subject to local generally binding collective
bargaining agreements.
What can be included Consequently, if bonus payments fulfil this criterion,

they can only be considered in the month in which
If the terms and conditions of employment do not
specify which components of a posting allowance
in the remuneration they are paid out. are paid as reimbursement of posting costs or
The AEntG prevents the offset of payments which components of the posting allowance are
Besides the regular salary received for board, lodging, travel, or part of the remuneration, it shall be irrefutably
received during an assignment, accommodation against the remuneration granted presumed that the entire posting allowance is paid
any payment which is to posted workers. as reimbursement of posting costs.
perceived as an equivalent for
the normal performance of
services, but not for rewarding Included in the remuneration Not included in the remuneration
special purposes, can be
Basic salary/basic wage Per-diems
considered as part of the
minimum wage. Standby times as long as they are paid for the Housing
performance of the work owed
Posting allowances if not paid to reimburse Transportation costs

costs actually incurred as a result of the
posting.
Meal costs
Special payments (Foreign Service premium, Cost
of Living allowance, Hardship premium, Country
allowance, Posting allowance if purpose not
specified)
Overtime payments
Bonuses
In Germany, the standard working hours are 8
Working hours hours/day, or the equivalent of 48 hours/six days
per working week
trade, forestry, cleaning and the facility

Mandatory registration In general, foreign-domiciled employers which post
workers to Germany to carry out work or to provide management industry, fair construction, the meat
of posted workers services are required to register the posting. In industry and prostitution.
Germany, different types of registration obligations
apply depending on the industry or branch of the In relation to content and operational process, both
In terms of administrative employer. registration procedures are identical. The
requirements, in the case of registration needs to be submitted at least the day
assignments to Germany, there A registration is only required if a generally binding before the employee starts performing work in
is a formal notification which collective bargain agreement is in force or if the Germany. As the competent authority, the German
has to be submitted to the employer works within an industry which is Customs (Zoll) operates an online-tool for the
Customs Authority in the case considered especially susceptible to illegal purpose of registration applications. It is possible to
of employment in certain employment. Those industries are named register several employees within one notification.
industries as well as in the case conclusively in sec. 2a of the Act to Combat Illegal Moreover, the employer needs to ensure and
of temporary agency work. Employment (Schwarzarbeitsbekämpfungsgesetz) guarantee compliance with the rules of applicable
and are the following: (re-) construction, the waste generally binding bargaining agreements.
Generally, the home employer industry including road cleaning and winter
has to file this notification prior services/road clearance, training services under the Registration is only required for posting to certain
to the performance of work. Social Security Act, the roofing trade, the electrical industry branches (always for the construction
However, in the case of trade, the scaffolding trade, painting and varnishing, industry and transport). The applicable industry
temporary agency work from nursing care, the chimney sweep trade, the depends on the activity of the employer. If the
foreign lessors, the obligation stonemasons’ and stone sculptors’ trade, catering employer is, for instance, a construction company,
falls on the lessee of leased and hotels, personal transportation, logistics and the employee should always register (even if the
employees. transportation of commercial goods, the exhibitor employee is an IT specialist).
Posting up to 12 months* Depends

Extension of a posting* Depends
Shortening of a posting No
Posting over 12 months** No
Business travelers*** Depends

* Depends on whether the posting falls within one of the relevant sectors and/or collective bargaining agreements. Exemptions may
apply for specific industries if the employee’s monthly income is above 2.958 EUR.
** A notification of another 6 months is possible if the posting unexpectedly lasts longer than 12 months, to be exempt from additionally
applicable German working conditions.
*** German law does not differentiate between posted workers and business travelers. Therefore, any employee performing work or
providing services in Germany – even if only for a day – could be considered as a posted worker subject to registration obligations.
However, if the employee does not perform actual work or services but visits Germany for business reasons only, he/she does not have to
comply with any registration requirements. The registration requirement depends on whether the posting falls within one of the relevant
sectors and/or collective bargaining agreements. Exemptions may apply for specific industries if the employee’s monthly income is above
2.958 EUR.
** Postings from non-EU countries are subject to the same registration requirements as applicable to postings from EU countries. The
German Posted Workers Act (AEntG) the Minimum Wage Act (MiLoG) and the Temporary Work Act apply to both EU/EEA and non-EU-
/EEA nationals
The period from the start of the posting will be mentation of the posting directive into German
Determining the 12 taken into account for periods prior to the imple- legislation.
month period
The employer is subject to various retention and A contact person in Germany must be indicated,
Documents and legal availability obligations. In particular, the employer is who should receive documents and notes, as well
representation required to keep and store documents related to as communicating with the authorities. Information
the posting such as the employment contract, on the legal representative of the company does
payslips, proof of payment, time sheets, and, in the not need to be indicated in the registration form.
case of applicability of a generally binding collective
bargain agreement, the proof of compliance with its Documents must be kept for 2 years after the
rules and the proof that the employer pays social termination of the assignment at the indicated
security contributions correctly. storage place. In principle, these should be available
in the German language.
Moreover, the employer posting the employee is
required to name a German address for formal Documents are usually accepted in English;
deliveries. The authority reserves the right to however, this is at the discretion of the authority as
request further documents, if necessary. the law specifically requires that documents should
be kept in German. A certified translation is not
required.
In the case of non-compliance with the minimum Further penalties such as withdrawal of business
Penalties for wage or notification requirements certain penalties license or exclusion from public procurement are
non-compliance are applicable:
- For non-payment or delayed payment of the
possible depending on the degree of severity.
minimum wage – up to EUR 500,000

- For non-compliance with the notification
obligations – up to EUR 30,000.
Public sources of https://bit.ly/3y4hqk9
information
reece
Implementation of Remuneration of (However, the number of Sectoral Collective Labor

Agreements is currently limited). If the personnel
Directive 2018/957
amending Directive
posted workers do not fall within any Sectoral Collective Labor
Agreements, the national minimum salaries/wages
96/71/EU concerning above apply.
the posting of
Statutory minimum wage at
workers in the
national level
framework of the What can be included in the
The national minimum full time employment
monthly salary currently applicable in Greece is remuneration
EUR 650 gross, and the national minimum daily
Directive 2018/957 has not yet wage is currently EUR 29.04 gross. Included in the remuneration
been implemented in Greek
Basic salary/basic wage
legislation. The above minimum salaries/wages apply
irrespective of the employee’s/worker’s age, and
Not included in the remuneration
increases are provided on the basis of the prior
term of service. The minimum gross monthly salary 1 Per-diems
and daily wages are expected to be readjusted
during 2021. 2 Housing
Further, a married employee whose employer is, 3 Bonuses

member of trade unions participating in the
conclusion of the National General Collective Labor 4 Meal costs
Agreement, is also entitled to a marriage allowance
(which is equal to 10% of the minimum basic 5 Special payments (Foreign Service premium,
salary). Cost of Living allowance, Hardship premium,
Country allowance, Assignment allowance,
Minimum wage set through Cost of Living allowances)
collective bargaining agreements 6 Transportation costs
As well as the above minimum national 7 Overtime payments

salary/wage, for certain occupations there are
Sectoral Collective Labor Agreements, which set
out minimum wages for the covered personnel.
The minimum salary for employees is determined daily basis. The maximum legal working hours in
Working hours as a fixed amount on a monthly basis, while the Greece are 8 hours per day, or the equivalent of 40
minimum wage for workers is determined on a hours per week.
Mandatory registration The sending company must file with the The above documents can also be maintained, filed
employment authorities of the place of provision of and forwarded electronically, but the electronic
of posted workers the employees’ services, at the latest by the system is not yet in place in Greece. Thus, the
commencement of the assignment and submission is done either in person, by regular mail,
irrespective of the latter’s duration: facsimile or e-mail.
1 A written declaration setting out certain details In the case of change of any of the details set out
(for instance, details of the sending company, above to be included in the list of seconded
including details of its legal representative and employees, an amending list must be filed within
representative in Greece during the fifteen days from the date the change becomes
assignment period, address/addresses where effective.
the seconded employees will provide their
services, details of the receiving company Further, in the case of change or amendment of the
etc.). working hours or of the organization of the working
schedule, an amending list must be filed at the
2 A list of seconded employees setting out latest before the change/amendment comes into
certain details (personal details of the force and before the commencement of the
seconded employees, daily and weekly seconded employee’s work.
working hours, remuneration etc.).


*A definition of the term „business traveler“ does not exist but the term generally covers employees travelling for business purposes.
Registration requirements arise if combined with secondment.
** Based on a written reply of the Ministry of Employment to a particular query. The issue should be discussed and confirmed on a case
by case basis with the appropriate employment office. Immigration requirements will also arise in this case.
Documents and legal Presidential Decree 101/2016 applies to seconded

employees, i.e. employees assigned to Greece by
Presidential Decree 101/2016 provides that the
sending company must appoint a representative in
representation employers registered in the European Union or in Greece during the secondment period, who will
the European Economic Area to work locally within act as the liaison between the sending company
the context of cross border provision of services. and the authorities.
This legislation does not apply to merchant sailors.
Presidential Decree 101/2016 The above requirement applies for up to two years the seconded employees) must be posted in a
requires the sending company following the end of the assignment (or more in prominent place on the receiving company’s
to have (either in hardcopy or special circumstances, such as in the case of premises.
electronically) the following lawsuits), whereas the sending company must
information available at the forward to the authorities, upon the latter’s Document are only filed in Greek. Supporting
employee’s place of work: request, copies of the above documents (in either documents can be maintained in other languages,
English or Greek) within fifteen days from the but an official translation into Greek is most likely
Employment agreement or any receipt of the related request. to be requested in the case of an audit. A certified
other equivalent document. translation is normally required.
Finally, a copy of the list of seconded employees
Payslips or other documents (to be filed with the relevant employment office by Upon the the authorities’ request, the receiving
evidencing payment of salary. the sending company and authenticated by the company is also required to provide any
employment authorities of the place of provision of information and also reply to any request from the
Documents evidencing the authorities aiming to assist them to assess
employee’s presence at work compliance with the provisions of the Decree,
setting out the time of otherwise penalties apply.
commencement and end and
the duration of the daily
working hours.
Penalties for For non-compliance with the notification and

minimum wage requirements the employer could
the sending company and/or the receiving company
(i.e. a penalty of EUR 2 000 per secondee, with the
non-compliance face temporary cessation of operations, monetary exact amount depending on various factors, such as
penalties or even imprisonment in serious cases. the severity and frequency of violation, whether any
similar violations have also been assessed, number
Compliance with the obligations set out above is of employees and size of the company, degree of
assessed by the employment authorities (“Σώμα fault etc.).
Επιθεώρησης Εργασίας” – “Σ.ΕΠ.Ε.”) which, if
deemed necessary, can also cooperate with other These penalties are imposed by the employment
authorities (including the social security authorities). authorities (“Σώμα Επιθεώρησης Εργασίας” –
“Σ.ΕΠ.Ε.”).
Non-compliance with the requirements can lead to
administrative penalties, which can be imposed on
Public sources of Information on the above issues can be found (in

Greek) on the official website of the Ministry of Labor.
information Further, the applicable laws (and other sources of
legislation, such as Ministerial Decisions) can also be
found on the Official Government Journal’s website
and other legal databases (all in Greek).
ungary
Implementation of Remuneration of companies. CBAs can define a higher base salary

than the minimum wage. However, only
Directive 2018/957
amending Directive
posted workers nation-wide CBAs are publicly available:
http://www.mkir.gov.hu/kiterjesztett.php
96/71/EU concerning
framework of the What can be included in the
provision of services The minimum wage in Hungary normally changes
on an annual basis, in January each year. This year
remuneration
the minimum wage was announced only at the end
The rules of Directive 2018/957 of January and is applicable as from February 2021. Included in the remuneration
have been implemented in
1 Basic salary/basic wage
Hungary as of 30 July 2020 in Based on the government’s current plans, the
Act I of 2012 on the Labor below indicated amounts might be revised during 2 Overtime payments
Code, Section 295-297. the year.
3 Bonuses
The new legislation only The minimum wage is determined on a monthly,
applies for assignments weekly, daily and hourly basis. 4 Housing
starting as from that date As from February 2021 the minimum wage is HUF
(Directive 96/71/EU is 167,400 (approximately EUR 510). 5 Meal costs
applicable for postings which
were in place before 30 July In addition, an increased minimum wage applies to 6 Transportation costs
2020). employees with at least secondary school education
or working in a position requiring intermediate
professional qualifications, which is HUF 219,000 in Not included in the remuneration
2021 (approximately EUR 660).
1 Per-diems
2 Special payments (Foreign Service premium,
Cost of Living allowance, Hardship premium,
Country allowance, Assignment allowance,
There are only very few public collective bargaining
Special Pension Allowances)
agreements extended nationally to a whole sector.
Most of these agreements (where they exist) are
kept confidential within the relevant industry or
As a general rule the maximum legal working time
Working hours in Hungary is 12 hours per day and 48 hours per
week.
Economy. The following information is required to

Registration First, the Hungarian host company is liable to
complete and file the so called ‘21T104’ form with fulfil the registration:
requirements. the Hungarian tax authority within a maximum of
30 calendar days from the start of the assignment. 1 The foreign company’s information (e.g. official
If an employer based abroad name, headquarters);
temporarily post its employees This document serves for the registration of a
to Hungary to carry out work foreign individual posted to Hungary and the 2 Contact details of the foreign company’s
within the framework of an (posting) foreign employer as well. representative. (The representative should be
assignment agreement and a an individual who is able to represent the
transnational agreement It has to be submitted with a registration on the foreign company in relations with the Hungarian
between the home and the Hungarian Government Portal with the Hungarian Authorities any time upon request).
host company, both the host Tax Authority within special software developed by
and home companies have them; consequently no website is available for this. 3 Personal information of the individual (name,
different registration and start and end date of assignment etc).
documentation liabilities. The obligations should be fulfilled electronically (in
Hungarian or English) via the labor inspectorate 4 Information relating to the activity of the
website of the Hungarian Ministry of National assigned employee
The registration should be filed by the foreign (posting) company by no later than the first Hungarian workday
of the employee. (The Hungarian company may also file the registration on the foreign company’s behalf by
this deadline). Prior to the start of the posting, the Hungarian company should inform the foreign company
about the relevant Hungarian labor law requirements.



*Business travelers are not required to register if they only attend meetings and visit facilities, etc. However, if they perform actual
working activity in Hungary, registration is necessary.
** Assignment from non-EEA countries should also be reported to the Hungarian Ministry of National Economy in e-mail format, providing
the information listed above.
The period of assignments which were in place period. The periods are cumulated if an individual is
Determining the 12 before the Directive was transposed into local posted for the purpose of replacing another posted
month period legislation counts when determining the 12 month worker.
It is also a requirement to keep and, upon request required. The indicated documents should be
Documents and legal of the Hungarian tax authority, provide the following available in the case of a labor audit for up to 3
representation documentation concerning the assignee during the years following the end of the assignment.
period of the employee’s Hungarian assignment and Appointing a legal representative is not mandatory
for a further 3 years following the end of the in this process.
assignment:
If the employer cannot produce the documents on
- employment contract request from the authority, penalties can be applied
- timesheets as from the fifth business day.
- proof of payment of the employment income.
Penalties also apply if the inspectors are not able to
The relevant authorities also retain the completed make a copy of the documents or records at the
registration form for 3 years after its submission. place of inspection, so the originals must be
Documents should be available in the Hungarian or physically available at the place of work.
English language. A certified translation is not
For failure to file the form T104, the Hungarian tax failure to respect the minimum standard
Penalties for authority may impose a fine of up to HUF 500,000. requirements).
non-compliance Responsibilities are shared (but not joint and
several) between the home and host company. In the case of non-compliance the authority may
impose a penalty fee of at least HUF 30,000 and up
For failure to fulfil the posting registration to HUF 10,000,000.
requirement, currently no special penalty exists.
The amount of the penalty depends entirely on the
However, in the case of a labor inspection the authority’s discretionary decision. (However, the
relevant authority may require fulfilment with the number of employees at the host company and
above obligations and may levy penalties for whether the infringement is a repeat offense can
non-compliance (including for missing the affect the decision).
registration deadline, missing documents or for
Public sources of Information about collective bargaining

agreements: https://bit.ly/3blPaQq
bargaining agreement applicable to more than one
employer may only be disclosed to others if the
information Although it is mandatory to report the conclusion of
contracting parties have previously consented.
a collective bargaining agreement in Hungary, Information about the current Hungarian law in
several parties (employer and trade union) do not connection with posting: https://bit.ly/3tKTnmV
comply with this obligation. The datasheet filled out
by the employer and the content of the collective Home page of posting registration:
https://bit.ly/3vWuoyL
reland
Implementation of Remuneration of collective bargaining agreements
Directive 2018/957
amending Directive
posted workers
Certain employees are covered by collective
96/71/EU concerning bargaining agreements that deal with the pay and
In accordance with posted worker legislation in
the posting of working conditions of the employees concerned, as
Ireland, an employee posted to Ireland should
workers in the receive the benefit of all Irish employment
follows:
framework of the legislation as would apply to an Irish national or an
(1) Sectoral Employment Order (“SEO”)
provision of services employee permanently based in Ireland, including
the remuneration as rendered mandatory by law or An SEO is made by the Minister for Enterprise,
collective agreements which have been declared as Trade and Employment, following a
universally applicable. recommendation from the Labor Court on matters
transposed into Irish law in the
form of S.I. 374 of 2020 such as remuneration, pensions and sick pay for
European Union (Posting of employees in a particular economic sector and the
Statutory minimum wage at
Workers) (Amendment) SEO is binding on that sector. There are currently
national level three SEOs in place covering the construction
Regulations 2020, which came
into operation on 1 October Ireland’s minimum wage requirement applicable sector, the mechanical engineering sector and the
2020 (the ‘Regulations’). from 1 January 2021 is EUR 10.20 per hour, a rise electrical contracting sector.
from EUR 10.10 applicable during 2020. (2) Employment Regulation Order (“ERO”)
The minimum wage is stipulated in the National
Minimum Wage Act 2000 (as amended). The An ERO sets the minimum rates of pay and
minimum wage is determined as an hourly rate and conditions of employment for employees in a
it depends on the age of the employee as follows: specified business sector. It is an agreement drawn
up by a Joint Labor Committee (JLC), adopted by
the Labor Court and signed into legislation by the
Age Minimum wage
Minister for Enterprise, Trade and Employment.
applicable (EUR per hour)
There are currently three EROs in force; two in the
Under 18 years old 7.14 (70% of the minimum wage) contract cleaning industry and one in the security
industry.
18 years old 8.16 (80% of the minimum wage)
19 years old 9.18 (90% of the minimum wage) (3) Registered Employment Agreement (“REA”)
20+ years old 10.20 (the current minimum wage) An REA is a collective agreement between a trade
union or unions and an employer or employers
dealing with the pay and/or conditions of
employment of specified workers, which is
registered with the Labor Court and is only binding
on the parties that subscribe to it.
in the remuneration Basic pay Payment of expenses
Piece and incentive rates, commission and Payment by way of a pension, allowance or gratuity
Please see below some
bonuses which are productivity related in connection with the death, retirement or
examples of what can be
resignation of the employee or as compensation for
included and what cannot be
loss of office
included in the remuneration
(this is not an exhaustive list): Zero hour protection payments Payment relating to redundancy
Shift allowances Payment in kind or benefit in kind
A certain monetary value of board and/or lodgings Holiday pay, sick pay, maternity pay
Overtime premium
Working hours The general maximum average legal working hours

in Ireland is 48 hours per week.
Mandatory registration 1 Name and address of service provider 6 The nature of the services – job descriptions/
job title
of posted workers 2 Name and address of contact person
7 Contact details
For each individual posting from 3 Name and personal details for each seconded
the same employer, the worker (name, address, date and place of birth, 8 Gross weekly pay
prescribed Form of Declaration nationality, social security number (PPSN))
must be completed. This form 9 Total of weekly hours worked
must be submitted to the 4 The expected start and end date of posting
Workplace Relations 10 Gross hourly rate of pay
Commission (WRC) no later 5 Location of work
than the date on which the 11 Whether an employment permit is held (for
employee commences work in non-EEA nationals).
Ireland with the following
details:
Once the Form of Declaration is successfully submitted, the WRC will provide an acknowledgement to the
service provider.


Business travelers* No
Posting from a non-EU country No
*A business traveler is an individual who travels to Ireland for a period not exceeding 90 days in a 12-month period to attend meetings,
negotiate or sign agreements/contracts and who does not carry out any ‘hands-on’ work.
Directive 2018/957 provides for additional the host Member State. Ireland’s transposition of
Determining the 12 protections to posted workers who are the subject the original Directive provided more than the
month period of a ‘long term posting’ (i.e. a posting for a period of required minimum protections for posted workers
regardless of the length of the posting.
12-18 months).
Under Directive 2018/957, such posted workers Accordingly, the Regulations only needed to provide
must be guaranteed the same terms and conditions some minor additions/clarifications to posted
of employment mandatorily applicable to workers of worker legislation.
Documents and legal Foreign employers posting employees to Ireland for During the period of assignment and after this
the provision of transnational services are required period, the employer posting an employee to
representation to hold and keep (during the whole period of Ireland is required to make the above
assignment and following the end of assignment) documentation available at the request of the WRC,
copies (in electronic format or hardcopy), in an together with the appropriate translation into the
accessible place, of the following documentation: English language (if necessary), no later than one
month from the date of receiving the request.
The Regulations impose the obligation on foreign

employers to designate a person to liaise with the
1 The employment contract of a posted WRC and to send out and receive documents and
employee or the written statement of terms of notices as necessary.
employment (within the meaning of s3 of the
Terms of Employment (Information) Act 1994) The Regulations do not expressly dictate that this
or other equivalent document certifying should be an Irish resident person but this approach
employment terms. would appear the most practical i.e. a person within
the host company or within KPMG as their agent.
2 Where relevant, time sheets or equivalent

documents indicating the working time of a
posted worker including the commencement
and termination of work and the number of
hours worked on a given day.
3 Payslips or equivalent documents specifying

the remuneration of a posted worker along
with the amount of deductions made in
accordance with the applicable law and proof
of transferring the remuneration to the
employee i.e. proof of wages.
Failure to pay the national minimum hourly rate of other similar officer of the body, or is a person who
Penalties for pay is a criminal offense, punishable upon was purporting to act in any such capacity, that
non-compliance summary conviction by a fine not exceeding €2,500

or imprisonment not exceeding 6 months or both.
person, as well as the body corporate, commits an
offense and is liable to be prosecuted and punished
as if that person had committed the
Breaches of posted worker administrative first-mentioned offence.
requirements and control measures are an offense
and hence the service provider may be liable: If the affairs of a body corporate are managed by
its members, the above paragraph applies in
1) On summary conviction, to a class A fine relation to the acts and omissions of a member of
(currently €5,000), or the body corporate in connection with the
2) On conviction or indictment, to a fine not member’s functions of management as if the
exceeding €50,000. member were a director or manager of it.
If such an offense is committed by a body Penalties for breach of general employment

corporate and the offence is proved to have been legislation (which posted workers may get the
committed with the consent or connivance of, or to benefit of) can include orders of compensation of
be attributable to any neglect on the part of, a up to two years’ pay, re-engagement or
person who is a director, manager, secretary or re-instatement of the claimant employee.
Public sources of Sectorial specific agreements (Sectorial Employment Orders and Employment Regulation Orders) can be
accessed at www.workplacerelations.ie
information Obligations as per the Directive can be also found at www.workplacerelations.ie
taly
Implementation of Remuneration of Travel expenses and housing
allowances/reimbursement are generally not
Directive 2018/957
amending Directive
posted workers included in the remuneration. Only payments that
are made for the work performed but not for costs
96/71/EU concerning incurred in connection to the posting should be
the posting of Remuneration set at national level considered as part of the remuneration.
workers in the
Italy does not have a minimum wage set at
framework of the national level. The minimum wage is generally
provision of services established by collective bargaining agreements, Working hours
according the sector, employees’ level, etc.
Law 122/2020 amending Law A maximum legal working hours limit exists, but
136/2016, concerning the Remuneration set through may vary according to the applicable CBAs.
posting to Italian territory of collective bargaining agreements In general, overtime should be paid according to
employees providing the provisions of the law and the collective
transnational services, was Considering that in Italy there are no specific legal agreements.
aimed at implementing and provisions defining the minimum base salary, the
transposing Directive 2018/957 observance of CBAs is a standard practice.
into Italian legislation. Law
122/2020 was published in the
Mandatory registration
The minimum wage is determined by negotiation
Official Journal of Italy on 15 between employers and different unions and it
of posted workers
September 2020 and its depends on the sector, employees’ level, etc. For
provisions are applicable as this reason a minimum wage has to be defined on Since 2016, foreign employers (EU and non -EU)
from 30 September 2020. a case by case basis according to the related and placement agencies which post employees to
details. Italy are required to notify the Ministry of Labor,
No clarification has been within 24 hours before the assignment starts and
provided so far by the Italian in the event of any changes to the conditions of
authorities on how to consider
postings which started before
What can be included in the the assignment a notification has to be submitted
to the Authority within 5 days.
30 July 2020, the deadline for remuneration
implementation provided by The online registration form is available in Italian or
the European Directive, and Generally speaking, in Italy the remuneration English and the home company needs to be duly
which last more than 12 includes all items on the pay-slip, which usually registered in order to proceed with the submission
months. consists of basic salary, items provided by each of the communication of assignment.
CBA (i.e. extra pay for overtime, seniority
payments, paid holiday, fringe benefits, etc.) and
all components granted in return for the
performed work.
Before the beginning of the Access to the official website of the Authority 3 The host country employer’s details (legal
assignment, the home (Cliclavoro) is possible via specific credentials to be name, VAT number and registered office);
company has to identify for provided by the Italian authority. After the
each assignment a reference registration of the home company profile it is 4 Name and details of the record keeper;
person in charge of keeping the possible to set up the assignment details.
record of the relevant 5 Name and details of the liaison person;
documentation, sending and The information about the assignment that needs
receiving documents and to be gathered and notified to the authority is the 6 Personal details for each seconded worker
communication as well as a following: (name, date and place of birth, citizenship);
reference person for contacts
with unions. Italian provisions 1 The home employer’s details (legal name, VAT 7 Start and end date of posting;
require that the elected record number and registered office, phone and email
keeper must be domiciled in contacts); 8 Location of work;
Italy.
2 Details of the legal representative of the home 9 Contact details.
country employer, who can also be non-resident
in Italy;
Once the online registration is successfully submitted, a single consecutive protocol number is issued and it is
possible to download a PDF copy of the protocol and registration details.
A separate procedure has now been instituted for cabotage operations.


Posting from a non-EU country** Depends
*Business travelers are not included in the definition of posted workers according to Italian provisions, as the assumption is that
business activities may not be identified as transnational services. According to the clarification provided by the Authority in this
respect, activities related to business travel may be identified as meetings, conferences, reunions etc.
** Italian law requires that the communication of assignment is sent to the Italian Labor Authority if a company based in another EU
country posts a worker to Italy. This requirement is extended also to a home company based in a non-EU country but this option opens
up a grey area. In the case of workers with European citizenship posted to Italy from a non-EU country, the communication of
assignment is mandatory. In the case of non-EU citizens posted to Italy by a company based in a non-EU country, from an immigration
point of view further entry and work authorizations need to be requested from the Italian authorities. In this last case, as it represents
a grey area, communication of the assignment may be advisable in order to avoid possible fines.
No clarification on how to consider postings started Italy but will have certain additional requirements
Determining the 12 before the implementation of the Directive and according to the applied CBAs of the host company
month period lasting more than 12 months has been provided by in Italy.
the Italian authorities so far.
If a posted worker replaces another posted worker
This does not mean that the posting is limited to a who fulfils the same type of activity in the same
period of 12 or 18 months or that after this period a place, the 12 month period is determined by
local employment contract must be concluded in totalizing the posting periods of each employee.
Italy. The posted worker will still be seconded to
Documents and legal Italian law requires that employers posting

employees to Italy are required to hold and keep for
Legislative Decree no. 136 and the Decree of the
Ministry of Labor impose the obligation on foreign
representation the whole assignment and a further two years after employers to appoint a person domiciled in Italy
the end of assignment, copies of the: authorized to represent the foreign company in:
1 Employment contract of a posted employee or 1 Maintaining records and liaison with the
other equivalent document certifying relevant Italian authorities, and
employment conditions;
2 Acting as legal representative of the home
2 Working time of a posted worker indicating the company for putting the social parties (unions
commencement and termination of work and etc.) in contact with the employer for possible
the number of hours worked on a given day; collective negotiations. This person does not
have to be present at the workplace but
3 Documents specifying the remuneration of a available as required.
posted worker (payslips);
The same or different people can fulfill the record
4 Secondment letter; keeping and liaison roles and an external consultant,
such as a registered Labor Consultant can fulfill one
5 A1 Certificate (if applicable); or both the roles.
Since the name and details of the record keeper are

The employer must have the above documents
required as part of the online registration process,
translated into Italian and available if the Italian
the identities should be established before the first
Labor Inspectors request them.
secondment takes place.
The legal responsibility for registration and

compliance rests with the foreign employer
(seconding employer), although they will need to
identify representatives in Italy responsible for
record keeping and liaison with the social parties.
It is, of course, possible to appoint either a

representative of the host company or an external
third party to carry out these roles.
Legislative Decree n. 136 introduces a penalty In cases where a secondment is not considered
Penalties for regime for offenses committed by an employer authentic, the fines could range from EUR 50 for
non-compliance posting an employee to Italy as follows: every employee involved per day, subject to a
minimum of EUR 5,000 and maximum of EUR
An administrative penalty of between EUR 180 and 50,000.
EUR 600 for failure to register a new secondment
on time (this includes late registration and incorrect In cases of non-compliance with Equal Pay,
data); employers need to pay the difference. The host
company and home company have joint liability.
A penalty for violations of record keeping require-
ments from EUR 600 to EUR 3,600 per individual
employee involved;
A penalty for failure to appoint a liaison or record-

keeper of EUR 2,400 to EUR 7,200.
The total of all penalties cannot exceed EUR
180,000.
Public sources of A full list of all current National Collective Agreements is available at the following Link. These are in the Italian
language, https://www.cnel.it/Contratti-Collettivi/Contrattazione-Nazionale/Archivio-Corrente.
information An ad hoc portal and online registration form (www.cliclavoro.it) has been set up, allowing speedy and
efficient online registration.
More information on the regulations and mandatory fulfilments in English are available at the following link
http://distaccoue.lavoro.gov.it/en-gb/Thematic-Areas/DettaglioAreaTematica/id/12
atvia
Implementation of Remuneration of What can be included in the
Directive 2018/957
amending Directive
96/71/EU concerning
the posting of Remuneration set at national level Included in the remuneration
workers in the
Latvia has a minimum wage requirement in place. 1 Basic salary
framework of the The Latvian Government reviews the general
provision of services minimum wage level each year. The Latvian 2 Vacation pay
minimum wage in 2021 is a fixed amount of EUR
500 per month. There are no other minimum 3 Bonuses
Directive 2018/957 amending
wages set at a national level, except for the
Directive 96/71/EU concerning
construction industry as provided in the next 4 Overtime payments
the posting of workers in the
paragraph.
framework of the provision of
services has been Not included in the remuneration
implemented into Latvian Remuneration set through
Labour Law as from 5 January 1 Compensation of business trip advances
2021. The new requirements
are applicable to postings 2 Per-diems
A collective bargaining agreement has been
starting as of the date the
concluded within the construction industry. It is in
requirements came in force.
force as of 3 November 2019. It stipulates that the
minimum wage in this industry is EUR 780 per
month.
Working hours
The minimum wage set through collective The maximum regular working time in Latvia is 8
bargaining agreements cannot be contrary to laws hours per day or 40 hours per week.
and regulations in Latvia.
However, the Latvian Labor Law states that if

there is collective bargaining with respect to a
higher minimum wage in an industry (as with the
construction industry) the employer is entitled to
pay a lower amount of overtime pay, but not less
than 50% of the standard hourly rate.
Mandatory registration 1 The given name, surname, ID document
number and address of an individual who is
5 A representative of the employer in Latvia,
including the given name, surname and
of posted workers the employer, or the name (business name) of contact information.
the legal entity (company), its registration
According to the Labor Law, an
number, address and the name and surname 6 A person for whose benefit the work will be
employer who posts an
of the person(s) on the executive body with performed (recipient of a service) as well as
employee to perform work in
signing rights, as well as their contact details: the nature of the services justifying the
Latvia is required, prior to
address, e-mail and telephone number. posting.
posting the employee, to inform
in writing (in the Latvian 7
2 The given name and surname of the A certification that a posted employee who is
language) the Latvian State
employee, as well as their ID document a third-country national legally works for an
Labor Inspectorate about the
number. employer in the European Union Member
posted employee, indicating:
State, the European Economic Area State or
3 The anticipated duration of the posting, as the Swiss Confederation.
well as the date of commencement and
completion of work. 8 Information on the A1 certificate issued to
the employee.
4 The address of performing the work or several
The provisions of the Labor Law do not apply to
addresses if the performance of work duties
ships’ crews of merchant shipping companies.
is not intended to be in a certain place.

Shortening of a posting* No
Business travelers** Depends

Posting from a non-EU country** No
*Not mandatory, but advisable.
**A business traveler is an employee who is sent on a business trip - an official work trip to another area in Latvia or abroad approved
by the employer for a certain period of time to perform work (service) or to supplement knowledge and improve qualifications (study
visit).
The requirements deriving from Directive 2018/957 If an individual is posted for the purpose of
Determining the 12 amending Directive 96/71/EU concerning the replacing another posted worker, his/her case must
month period posting of workers in the framework of the be regarded as separate. Thus the registration
obligations must be fulfilled and his/her posting
provision of services are not applicable to the
registered postings which were in place before the period will start from the first day of posting
transposition of the directive.
Documents and legal The employer should ensure the storage of the
concluded employment contracts, assignment
any person with the capacity to act. In the case of a
labor audit the employer bears the responsibility for
representation agreements, pay-slips, time-sheets and documents compliance with the Labor Law.
which prove the payment of wages by its The storage and presentation period of all the
representative in Latvia, who is authorized to previously mentioned documents expires two years
represent the employer in relations with Latvian after the completion of the posting.
state institutions and in court.
An employer, if necessary, is required to also
This information should be presented to the appoint a representative to whom the parties of the
supervisory and controlling authorities, and, if collective agreement may refer in order to launch
required by these authorities, translation of these negotiations on entering into a collective agreement
documents into the official (Latvian) language in accordance with the provisions of the Labor Law.
should be ensured.
The employer may also assign two different
The appointment of a representative in Latvia is a persons – each for one of the above cases.
mandatory requirement. This representative can be
An employer which fails to comply with the For failure to ensure the minimum monthly salary if
Penalties for regulations for posting an employee to carry out the person is employed for regular working time, or
non-compliance work in Latvia will be subject to administrative

penalties in accordance with the Latvian Labor
for failure to ensure the minimum hourly salary
rate, a fine from EUR 430 to EUR 570 can be
Law. imposed on the employer if he/she is an individual,
or a fine from EUR 850 to EUR 7,100 if the
The amount of the penalty depends on the nature employer is a legal entity.
of the violation, frequency of the violation, severity The Latvian Labor Law also lists other specific
etc. The fine for non-compliance in general with employment related violations for which the
Latvian Labor Law, including registration penalties may reach EUR 14,000.
requirements for posting of workers, may range
between EUR 70 – EUR 7,100 per case.
Public sources of For public information about obligations of foreign entities which send employees to perform work in Latvia,
you may access the Ministry of Welfare of the Republic of Latvia webpage:
information https://www.lm.gov.lv/en/posting-workers-carry-out-work-latvia
ithuania
Implementation of
Directive 2018/957 Remuneration of posted workers
amending Directive
96/71/EU concerning
Remuneration set at national level
the posting of
Lithuania has a minimum wage set at national level. From January 2021, the gross minimum wage is EUR 642
workers in the
per month (equivalent of EUR 3.93 per hour).
framework of the
provision of services In accordance with the new Labor Code, as from July 2017 the minimum monthly wage can only be paid for
unqualified work. Work is considered to be unqualified, if no specific qualifications or skills are required form
Directive 2018/957 has been the employee.
implemented in Lithuania
through the amendment of the Level of the Monthly Hourly There are no general rules established in Lithuania
employee amount amount to change or review the minimum wage regularly
Labor Code of Lithuania. The
amendments came into force (e.g. annually or in January each year).
Blue collar 642 EUR 3.93 EUR
as from 30 July 2020.
Highly skilled >642 EUR >3.93 EUR This is a political issue, and hence it is difficult to
(blue card) predict whether changes will occur in the future.
Remuneration set through collective bargaining agreements

The minimum wage is set by the Lithuanian Government at national level. It is also permissible to set a higher
minimum wage in collective agreements at company level.

Included in the remuneration Not included in the remuneration
Basic salary/basic wage Housing

Bonuses (depending on the type of bonus) Transportation costs
Special payments (e.g. Foreign Service premium, Meal costs

Hardship premium, Country allowance,
Assignment allowance, Cost of Living allowance
– depending on the type of payments)
Per-diems Bonuses (depending on the type of bonus)
Overtime payments
Working hours Standard working hours in Lithuania are 8 hours per
day or the equivalent of 40 hours per week. Various
excluding work under an agreement on additional
work, must not exceed 48 hours in any 7 calendar
exceptions may be applicable in accordance with days. Maximum working hours, including overtime
specific laws, government resolutions and collective and work under an agreement on additional work,
agreements. According to the Labor Code, must not exceed 12 hours per day and 60 hours in
maximum working hours, including overtime but any 7 calendar days.
Mandatory registration In terms of administrative requirements, a foreign employer which posts employees to Lithuania is required to
notify the Lithuanian labor authorities with respect to these postings. The notification must be submitted prior
of posted workers to starting the activity of the assignees. Non-compliance with the above mentioned requirement can lead to
various penalties for the posting employer.


Business travelers No
Posting from a non-EU country * Yes
*Registration obligation is applicable. In certain cases a posted employee must obtain a visa and/ or a work permit too.
If an assignment was in place when the Directive If an individual is posted for the purpose of
Determining the 12 was transposed into Lithuanian legislation, the replacing another posted worker, the State Labor
month period periods prior to the implementation of the Directive Inspectorate should be notified accordingly by
provision of the information on the individual to be
date are not considered.
replaced in the posting registration form.
Documents and legal In the case of a labor audit, the following

documents must be made available to the Lithua-
Documents have to be kept 10 years after the
termination of the assignment. Documents must be
representation nian authorities: provided in Lithuanian upon request from the
- employment contract; authorities. A certified translation is not required.
- documents confirming information on the amount
of salary, its calculation and payment; It is mandatory for the home company to appoint a
- copies of timesheets. contact person (any third person authorized by the
home company) in Lithuania. He/she is responsible
The authorities are entitled to request any other for communication with the Lithuanian authorities,
documents as well. providing requested documents etc.
Assignments of foreign employees to Lithuania, Non-compliance with the registration requirements
Penalties for irrespective of the time spent in the country, may may result in a penalty. The amount thereof
non-compliance trigger certain tax obligations for the assignee
and/or for the host company.
depends on the frequency of the violation and it
may be up to EUR 440.
Certain assignments to Lithuania also have to be Non-compliance with equal pay, or not granting the
reported for tax purposes by Lithuanian companies. posted worker assignment expenses may also
result in a penalty. The amount depends on the
Therefore, in general, international assignments frequency of the violation and it may be up to EUR
can be tracked by the authorities, which aim to 560.
enforce tax compliance.
These penalties are imposed on the employers of
the posted employees.
Public sources of The list of collective agreements can be found here:

https://socmin.lrv.lt/lt/paslaugos/administracines-paslaugos/kolektyviniu-sutarciuregistras
information Publicly available information on obligations of foreign entities assigning personnel to Lithuania:
http://www.vdi.lt/Forms/Tekstas1.aspx?Tekstai_ID=775
uxembourg
Implementation of
amending Directive
96/71/EU concerning
the posting of Remuneration set at national level
workers in the Luxembourg legislation provides for a minimum wage requirement.
framework of the
provision of services As from January 2021, the minimum wage applicable was set at EUR 2,201.93 per month. However, this is
updated periodically, with no specific rule as to how often the update takes place. The minimum wage is
determined as a fixed amount and it depends on the worker’s age and skills.
The Law of 15 December 2020
amending art. L. 141-1 to
L.144.10 of the Luxembourg
Code of Labor, transposes Age Skill Minimum wage (EUR)
Directive 2018/957 into
Luxembourg legislation and is 15-16 Blue collar 1,651.45 (75% of the standard minimum wage)
applicable as from 22
17-18 Blue collar 1,761.54 (80% of the standard minimum wage)
December 2020.
Over 18 Blue collar 2,201.93 (100% of the standard minimum wage)
The Law of 15 December 2020
should apply to all postings Over 18 Highly skilled 2,642.32 (120% of the standard minimum wage)
which are still in place on 22
December 2020, not only to
those starting as from 22 Remuneration set at collective bargaining agreement level
December 2020.
Luxembourg has collective bargaining agreements which can either be applicable at unit level (for companies
which have signed the agreement) or with general obligation (i.e. applicable for all employees and employers
of the industry concerned).
Minimum wage rates can be established by the applicable collective agreements. However these amounts
cannot be lower than the national minimum gross wage.
in the remuneration Basic salary/basic wage Reimbursement of professional expenses
Housing
Meal costs
Overtime payments
Bonuses
Special payments (Foreign service premium,

Assignment allowance, Cost of living allowance)
Per-diems
Mandatory registration 1 Details of the posting employer and its 10 a copy of the document showing the amounts
of the above expenses
effective representative
of posted workers
2 Details of the legal entity or individual, present To substantiate the information above, the
Prior to the employee’s
in Luxembourg, who will be the contact for the following documents are required:
start-date in Luxembourg, the
ITM and other authorities
following essential information
on obtaining the social badge
3 The start date and the expected duration of the 1 A copy of the labor supply contract, where
should be reported via the
posting, in accordance with the service applicable
online platform e-Détachement:
contract
2 The certificate of prior declaration (certificat de
4 The place(s) of work in Luxembourg and the déclaration préalable) or the certificate
foreseeable duration of work replacing it issued by the Ministry of the
Middle Class (Ministerie des classes
5 The surnames, first names, dates of birth, Moyennes)
nationalities, and professions of the employees
3 The original or certified copy of the A1
6 The capacity in which the employee is engaged certificate
in the company and the profession or
occupation which he/she usually has, as well 4 The VAT certificate issued by the VAT
as the activity to be performed during the administration (Administration de
posting to Luxembourg l’enregistrement et des domaines)
7 a copy of the contract for the provision of 5 A copy of the employment contract or a
services certificate of compliance with Directive 91/553
of 14 October 1991 on an employer’s
8 a copy of the accommodation register obligations to inform employees of the
conditions applicable to the contract or
9 a copy of the document showing how the employment relationship
employer will cover travel, accommodation and
food expenses
7 In the case of a part-time work or a fixed-term employment contract, a certificate of conformity issued by
the relevant control authority in the country in which the posting undertaking has its registered office or
usual place of operation
8 The official documents attesting the professional qualifications of the workers

Payslips and proof of payment for the duration of the posting
9 A register indicating the beginning, end, and duration of each workday for the whole duration of the
posting
10 A copy of the stay permit or residence permit for each third-country worker posted to Luxembourg
11 A copy of the pre-employment medical certificate
Any subsequent changes, including the location or purpose of the work, should be reported to the ITM.
The registration should be completed prior to the first work day in Luxembourg.



Posting from a non-EU country** Yes
* Luxembourg does not distinguish business travelers in its domestic law
The 12 month period defined by Directive 2018/957 rules on working conditions (including those laid
Determining the 12 is counted as from 22 December 2020. For down in collective agreements) and not only the
month period assignments which were in progress on the core rules.
implementation date of the Directive, the 12 month
period should be counted starting from this date. Where the posted worker replaces another posted
worker who fulfils the same type of activity in the
The previous period should not be considered. same place, the 12 month period is determined by
If the posting exceeds the 12 months or 18 months, totalizing the posting periods of each employee.
the posted worker is subject to all the Luxembourg
Documents and legal To allow employers to comply with the new law, the
existing electronic platform
Luxembourg authorities. Appointing a
representative is mandatory. However this
representation (https://guichet.itm.lu/edetach/ ) has been improved representative is only a reference person for the
and extended. This website is available in French, authorities in order to collect information.
German, and English.
The representative can be anyone in Luxembourg
The registration should be completed prior to the during the period of the posting. In the case of a
first workday in Luxembourg. labor audit, the responsibility is borne both by the
Luxembourg law provides for the posting entity to posting company and by the receiving company as
indicate a legal representative in Luxembourg to the receiving company has an obligation of
establish contact with the Luxembourg authorities. communication and information while the posting
company has the obligation to comply with all the
According to the law, if this entity has no legal provisions.
representative in Luxembourg, one of the
employees posted to Luxembourg should be Documents must be retained for up to 10 years for
designated as a contact person with the the purposes of labor audits. All documents must
be translated into French or German.
According to the law, the Luxembourg authorities applies per posted worker, with a cap of €50,000.
Penalties for may issue fines of between €1,000 and €5,000 for The legal representative cannot be fined as he/she
non-compliance infringements of the provisions related to the
posting of workers (including those related to the
is only an intermediary. The fine is issued either to
the sending company or to the receiving company.
core rules).
The fine may be doubled if repeated offences are

committed within a period of two years following
the date of notification of the first fine. The fine
Public sources of For public information on obligations of foreign

entities assigning personnel to Luxembourg, please
information visit the website: http://itm.lu/en/home.htmls.
To allow employers to comply with the new law, the

existing electronic platform
(https://guichet.itm.lu/edetach/) has been improved
and extended. This website is available in French,
German, and English.
alta
Implementation of
amending Directive
96/71/EU concerning
the posting of Remuneration set at national level
workers in the Malta has a minimum wage set at national level. However, the minimum wage requirement is determined by
framework of the the economic activity of the enterprise as stipulated in the applicable Wage Regulation Order and by the age
provision of services of the employee.
Where no Wage Regulation Order applies, the level of the minimum wage effective as of January 2021 is as
Transposed into the Laws of follows:
Malta by means of Legal
Notice 262 of 2020, which
came into effect on 30 July
2020. Age 2020 2021
The aforementioned legal Under 17 years EUR 169.71 per week EUR 171.46 per week
notice is also applicable with
Aged 17 years EUR 172.55 per week EUR 174.30 per week
respect to existing postings
which commenced prior to 30 Aged 18 and over EUR 179.33 per week EUR 181.08 per week
July 2020.
The minimum wage increases annually and is expected to change starting from 1 January of each year.
Remuneration set through collective bargaining agreements
The Employment and Industrial Relations Act (Chapter 452 of the Laws of Malta) provides for the possibility of
collective bargaining agreements to be negotiated between an employer and one or more organizations of
employees about conditions of employment.
These collective agreements include a wide range of matters including the possibility of negotiations in
relation to salary scales and annual increments higher than those provided for by the national minimum wage.
Sectoral Wage 1 Automotive – No specific Wage Regulation Order applies and therefore the minimum wage is as per the
Regulation Orders table above.
Wage Regulation Orders 2 Telecom – No specific Wage Regulation Order applies and therefore the minimum wage is as per the
regulate certain conditions of table above.
employment with respect to
employees employed in certain 3 IT – No specific Wage Regulation Order applies and therefore the minimum wage is as per the table
specific industry sectors. above.
For illustrative purposes please 4 Oil & gas – No specific Wage Regulation Order applies and therefore the minimum wage is as per the
see below the remuneration table above.
applicable for the following 5
industries: 5 Construction:
Age 2021
Under 17 years EUR 172.35 per week
Aged 17 years EUR 174.93 per week
Aged 18 and over EUR 185.74 per week
in the remuneration Basic salary/basic wage Housing
Meal costs
Statutory bonuses
Weekly allowances
Cost of Living Adjustment
The general rule is that the average working time, possible to exceed this average provided that the
Working hours including overtime, must not exceed 48 hours for employee consents in writing. Exceptions also
each seven-day period, spread over a reference apply in relation to certain types of employment
period of seventeen weeks. It is, however, covered by a particular Wage Regulation Order.
Mandatory registration In terms of administrative requirements, in the case While carrying out work in Malta an employee who
is posted from an EU/EEA country is not required to
of assignments to Malta, it is the responsibility of
of posted workers the employer posting the worker to Malta to notify apply for a working license in Malta. In the case of a
the Department of Industrial and Employment third country national (TCN) an employee who is
Relations of the intention to post a worker to Malta, employed by a posting undertaking that is
prior to the date of posting. established in an EU/EEA country does not need to
go through a working license undertaking established outside an EU/EEA country, employee’s passport bio page, a copy of the
procedure in Malta if the posted a working license is required to be issued by principal employment contract, a copy of the
worker already holds a working Jobsplus prior to the commencement of the contract of posting and, in the case of a TCN posted
license issued in the country posting. employee from an EU/EEA country, also with a copy
where the posting undertaking of his/her existing working license, and it should
is established. In any case of a posting to Malta, the undertaking reach the Department of Industrial and Employment
posting the worker is required to notify the Director Relations prior to the commencement of the
However, the employee is still of Industrial and Employment Relations (DIER) of its posting.
required to transfer the permit intention to post a worker to Malta. A ‘Notification
by liaising with the employment of a Posted Worker to Malta’ form must be The undertaking making use of the services of the
agency. prepared for this purpose. posted worker is required to keep a copy of this
Notification Form and the requisite supporting
For any foreign national who is The Notification Form should be accompanied by documentation at the place of work for monitoring
posted to Malta by an supporting documentation including a copy of the purposes by the DIER inspectors.



*No definition available under the local legislation

**Immigration registration requirements would be applicable.
As from 30 July 2020, where the effective duration schemes. The aforementioned 12 month period is
Determining the 12 of posting exceeds 12 months (or 18 months in determined from the commencement of posting in
month period cases where a notification with justification is Malta, including postings which commenced prior
submitted), all the applicable terms and conditions to 30 July 2020.
of employment of Malta, as the host Member State
apply. Where a foreign service provider replaces a posted
worker by another posted worker, performing the
The only two exceptions are dismissal and same task at the same place, then the duration of
supplementary occupational retirement pension the posting is the cumulative duration of the posting
periods of the individual posted workers concerned.
Documents and legal Documents have to be retained throughout the
period of posting. No statutory requirement exists
constitute supporting documents for the purpose of
ascertaining deductible expenses claimed for
representation for retention beyond this in terms of employment Maltese tax purposes (i.e. contracts of posting)
law. However insofar as the documents concerned these are required to be retained for 10 years.
For breaching the provisions of the Posting amounts due to him/her. These offenses are:
Penalties for Workers in Malta regulations, a fine of between (a) Failing to pay the posted worker the minimum
non-compliance EUR 117 and EUR 1,165 may be imposed. rates of pay, including overtime rates as applied to
various classes of employees.
In the case of non-compliance with the minimum
wage requirement, penalties between EUR 232.94 (b) Withholding back-payments, or refunds of taxes
and EUR 2,329.37 may apply. In addition, the or social security contributions, from the posted
employer may be liable to pay the employee the worker’s salary without good reason.
amount due.
(c) Withholding or deducting excessive costs for
In cases of criminal conviction for certain offenses, accommodation from the posted worker’s
the employer is subject to penalties as well as salary.
being required to pay the posted employee the
Public sources of Please refer to the following wage regulations orders which are applicable to particular industries:
https://dier.gov.mt/en/Legislation/Pages/Wage-Regualtion-Orders.aspx
information For information on obligations of foreign entities assigning personnel to Malta please visit the following
website:
https://dier.gov.mt/en/Employment-Conditions/Posting%20of%20Workers%20in%20Malta/Pages/Information.
aspx
he Netherlands
Implementation of
amending Directive
96/71/EU concerning
the posting of Minimum wage at national level
workers in the Currently, the Netherlands has a gross minimum wage set at national level. However, the minimum wage is
framework of the determined based on the age of the employee. With effect from 1 July 2019 the age barrier for entitlement to
provision of services the full minimum wage has been set at 21 years.
The level of the minimum wage is determined monthly, weekly and daily as per the table below. Amounts
Both the Enforcement Directive
shown exclude the statutory holiday allowance of 8% of the gross wage:
and the PWD were transposed
into the Netherlands’ legislation
through the law “Wet
Period Employees aged 21 or over
arbeidsvoorwaarden
gedetacheerde werknemers in de Daily EUR 77.76
Europese Unie” or “WagwEU”
and became effective as of 30 Weekly EUR 388.80
July 2020. A separate law deals
Monthly EUR 1,684.80
with the mandatory minimum
wage. In addition, Collective Hourly Depending on the regular hours worked in the applicable branch a different
Bargaining Agreements (CBAs) hourly wage applies:
may also contain minimum wage
36 hours EUR 10.80
requirements.
Currently, the PWD provisions 38 hours EUR 10.24
only apply in the Netherlands if 40 hours EUR 9.72
the posted worker’s activity falls
under the scope of a collectively
* Employees under the age of 21 are entitled to a lower minimum wage
binding CBA. If this is the case,
during the first 12 months only A new provision has applied since January 2016, stating that the minimum wage should be paid to a bank
the “equal pay principle” applies account.
(i.e. the same gross as that for a
local employee) and, pending Blue collar workers can only work in the Netherlands for the minimum wage mentioned above if they are
extensions, after that period the EU/EEA or Swiss nationals. In general, special salaries, much higher than the minimum wage, apply to
entire set of local employment non-EU/ EEA highly skilled migrants who apply for residence work authorizations and for blue card holders.
provisions become applicable to Effective 1 January 2018 the minimum wage also applies to any work hours in addition to the regular
the posted worker (with the working hours in the profession or industry, unless this work is paid as compensatory time-off.
exception of the company
pension plan, the rules concerning Another important change effective since 1 January 2018 is that independent contractors or freelancers are
dismissal and/or the rules covered by the scope of the law and should thus also be paid at least the minimum wage applying at the
concerning non-competition). national level.
Remuneration set The applicable number of working hours can also be Finding out if and precisely which CBA applies can
determined in a collective bargaining agreement (if often be difficult. CBAs can also contain different
through collective
applicable). CBAs may apply to certain industries agreements with respect to the applicable
bargaining and sometimes have been made collectively minimum wage, although this may never be less
agreements binding, meaning that if a company is not a formal than the statutory minimum wage as per the above
party to a CBA, its conditions nevertheless apply. table.
Housing
Compensation for overtime Transportation costs
Additional payments for e.g. irregular working Holiday allowances

hours, night shifts
Structural (weekly or monthly) payments based Payments for special events, entitlements to
on the employee’s turnover (so the amount can receive payments in the future, reimbursements
vary but the payments themselves should not be which are supposed to cover necessary expenses
incidental) as a result of the employment, special
reimbursements for wage-earners and heads of
families, year-end payments, employer’s
contributions to health insurance
Profit sharing payments
Meal costs
The law does not lay down how many hours there Therefore, the hourly minimum wage varies.
Working hours are in a full working week. There are usually 36, 38 The maximum legal working schedule in the
or 40 hours in a full week, depending on the Netherlands is 12 hours per day or 60 hours per
normal work hours in the particular profession. week.
Mandatory registration Examples of these checks are: the duration and German and Dutch, via which the sending company
should register the assignee and which shows all
start-date, whether the employee will return,
of posted workers whether he/she normally works in the home the relevant conditions for the sending company to
country, the nature of the activities performed in the register.
Further to the EU Enforcement
host country, whether or not the sending company
Directive, the WagwEU contains
pays for housing in the host country, earlier time The website also links to the online reporting tool
the checks which the authorities
spent in the Netherlands, proof of continuation of through which the information should be submitted
may apply to determine if an
the home country social security, from where and by the sending company. While the sending
employee is temporarily assigned
how regularly the services are managed, who pays company must submit the notification, the receiving
to work in the Netherlands and,
etc. To allow the authorities to carry out these company should in turn verify if the sending
as such, falls under the scope of
checks, assignments should be registered prior to company has complied with its reporting obligation.
this act.
their start. This official check must be made by the receiving
company within five days of the start of the work
To help employers comply with the legislation a using the same online reporting tool.
central website has been launched in English,


* Business travelers – Business travelers are exempted from having to register when they travel to the Netherlands for the purpose of
attending business meetings or taking out contracts provided that the duration of their stay does not exceed 13 weeks within a 52 week
timeframe. Other exemptions are also provided by Dutch legislation.
** The Netherlands does not have a registration requirement with respect to postings from non-EU countries under the posting
legislation. However, immigration registration requirements apply. Individuals subject to immigration requirements will be automatically
registered for the purposes of the Directive as well.
The 12 month period during which only the equal frequently), the 12 month period is not calculated
Determining the 12 pay principle applies (provided that the assignee’s on the basis of their Dutch working days but instead
month period work falls under the scope of a collectively binding by simply looking at their assignment start- and
CBA), is calculated as the difference between the end-date.
assignment start- and end-date.
The 12 month period can easily be extended to 18
This applies for both full- and part-time assign- months unless it was known from the start that the
ments. For example, for commuters (who are not assignment would last more than 12 months.
100% assigned to the Netherlands and who return
Documents and legal WagwEU requires the sending company to have

(either in hardcopy or electronically) the following
Upon the authorities’ request, the sending company
is responsible for providing this information after or
representation information available at the employee’s place of during the assignment within a reasonable
work: timeframe. Documents should be in Dutch, English,
- The contract of employment. French or German. However, depending on the
- Documents showing the number of hours worked. case, an official translation may be requested.
- Copy/ copies of payslip(s).
- Proof of payment of social security contributions Documents need to be kept stored for five years
(the A1 social security certificate of coverage). after termination of the assignment.
- Proof of the identity of the sending and receiving As part of WagwEU, the sending company is
companies. required to appoint a contact person in the Nether-
- Details of the assignee and the person responsible lands to act as a liaison with the authorities. The
for paying the assignee’s wage and proof showing assignee can act as the contact person as well.
that the assignee’s salary has been paid.
Documents and The penalties for not registering an assignment, or
registering it late, are linked to the number of
Minimum Wage Act. This is audited in several ways,
for instance by the authorities checking the central
legal representation workers and vary from EUR 1,500 if there are less payment system (SUWI-net) or by inspections on
than 10 posted workers, to EUR 4,500 in cases of site by the Labor Inspectorate.
20 posted workers or more.
Furthermore, construction sites must maintain a
These penalties can be imposed on both the strict gate administration which is very often
sending and the receiving company. Failure by the checked as well.
receiving company to check the notification may
lead to a EUR 1,500 fine. Furthermore, fines may be The authorities do not impose penalties when a
lowered or raised depending on the frequency of company violates the PWD-provisions. Instead this
the violation and its severity. is left for the companies and trade unions to
resolve. (The PWD provisions only apply for
The Dutch authorities are very strict in enforcing the collectively binding CBAs so unions are always
employer’s obligation to pay staff according to the involved).
There are many different collective labor agreements in the Netherlands.

Public sources of
information The following website has a collective labor agreements search function, which might be useful:
https://www.fnv.nl/sector-en-cao/alle-caos/
Posted worker information webpage with link to the online reporting tool:
https://english.postedworkers.nl/
orway
Implementation of
amending Directive
96/71/EU concerning Minimum wage at national level
the posting of
Norway is one of the Nordic countries which does not have a statutory fixed minimum wage
workers in the
requirement in place.
framework of the
Minimum wage set through collective bargaining agreements
The Enforcement Directive was Generally, remuneration is negotiated between the parties, either individually or collectively.
implemented in the Norwegian However, in certain industries or business sectors there are generally applicable collective bargains in place,
Working Environment Act and the which provides mandatory minimum wages for certain groups of employees.
regulation concerning posted
workers as from 1 July 2017. The minimum wage can change at different times for different industries. However, generally, it changes
Directive 2018/957 amending annually, during spring. The minimum wage depends on education, experience etc.
Directive 96/71/EU concerning Below you can find some examples of the current mandatory minimum pay in certain industries:
the posting of workers has not
yet been implemented in Norway,
Industry Qualifications Mandatory minimum wage per hour
nor in the EEA treaty. The
legislative process is, however, Building sites * Skilled employees NOK 209,70
ongoing, both at a national level
and in the EEA joint committee. Unskilled employees NOK 188,40
The Norwegian government Unskilled, min. 1 year work experience NOK 196,50
published a hearing in July 2020
setting out the legislative Maritime construction/ Skilled workers NOK 178,55
shipbuilding industry *
measures which will be needed
Semi-skilled worker NOK 170,53
in Norway as a result of the
revised Directive, and, even Unskilled worker NOK 162,60
though there are some significate
In addition various increments to
changes, some of the important
wages apply
aspects are already in effect. For
example, the Norwegian Agriculture and Unskilled employees NOK 143,05
Government does not plan to horticulture*
Skilled worker NOK 143,05 + NOK 11,75
implement any other reporting
requirements following the In addition various increments to NOK 143,05 + NOK 11,75
revised PWD, since there are wages apply
already similar registration Cleaner* NOK 187,66
obligations with the tax
authorities. *the employer should also pay 14.1 % in pension contributions. In addition to the salary, the employer has to offer an obligatory private
pension scheme (special rules on this apply) to employees who are members of the Norwegian social security scheme. The contribution
paid by the employer is tax free for the employee, but employer social security contributions are calculated on the pension contribution paid.
In addition, most generally applicable collective It is important to determine whether the work is
bargaining agreements require the employer to covered by an agreement which contains provisions
cover expenses related to travel, board and lodging on a minimum wage.
for travel within Norway.
Moreover, enterprises participating in public
Currently, in addition to the industries mentioned procurement will have a contractual obligation to
above, there are generally applicable collective apply minimum pay according to either a nationally
bargaining agreements in place in the following applicable collective bargaining agreement or a
industries: electrical, fish processing enterprises, generally applicable collective bargaining
hotels, restaurants and catering, and the transport agreement. This should be assessed prior to
industry (both transport of freight and of persons). submitting a tender.
in the remuneration Basic salary/basic wage per hour Per-diems
Housing
In terms of how the minimum
wage is determined, wages are Transportation costs
considered remuneration for
Meal costs
labor. Allowances come in
addition to wages and should not Some premiums may, subject to further
be included in minimum pay, but assessment on a case-by-case basis, be included
there may be exceptions in the minimum wage if they are not meant to
cover the employee's expenses. For instance,
there are examples of cases where an
assignment allowance has been accepted by the
Norwegian Labor Inspectorate as included in the
minimum wage, provided the allowance was not
meant to cover the employee's expenses while
posted. *
Insurance and pension schemes
Individual bonuses (e.g. based upon Generally applicable bonuses (e.g. to all
individual efforts) employees)
Overtime supplements and (if applicable) shift

premiums are not included in the minimum wage
and should be paid out in addition to the basic
hourly wage
* The regulatory/compliance risk with such arrangements are high. Before concluding that a premium may be included in the minimum
wage based on the Norwegian regulations, we recommend seeking legal assistance.
hours should be stated in the employment

Working hours Mandatory normal working hours are a maximum 9
hours per day and maximum 40 hours a week. contract.
Thus, most employees work 8 hours per day If the conditions are fulfilled the employer may
Monday-Friday. Shorter working hours may apply apply average calculation of normal working hours.
according to a generally applicable collective Average calculation or normal working hours
bargaining agreement or a nationally applicable means that the employees may work longer hours
collective bargaining agreement. The working per day and week for a specific period, provided
the extra hours put in are taken out in free time. Before average calculation of working hours can be
adopted, certain mandatory requirements must be
On average, the employee must not work more followed in order for it to be valid. In some cases,
than the maximum normal working hours average calculation of working hours may require
according to the legislation or the applicable consent from the Norwegian Labor Inspection
collective bargaining agreement. Authority. In addition, the Norwegian Annual
Holiday Act applies.
There is currently no registration requirement with The Revised Posted Worker Directive has not yet
Mandatory the labor authorities or any obligation to appoint a been implemented in Norway, but the Ministry
registration of contact representative in Norway as a have announced at a public hearing that they do
posted workers consequence of the Enforcement Directive. not plan to implement additional registration
schemes.
The Ministry of Labor and Social Affairs did not
want to implement such arrangements at the time However, In terms of administrative requirements,
the Enforcement Directive was implemented in the case of assignments to Norway, the
without conducting a more thorough assessment employee must be registered with the Norwegian
of the consequences of imposing such obligations. tax authorities on a specific form (RF-1198).
Breach of the mandatory provisions concerning the The EFTA surveillance authority believes, however,
Penalties for minimum wage in the industry sectors with that the duty to report employees on form RF-1198
non-compliance generally applicable collective bargaining
agreements may entail compliance/regulatory risk
distorts competition, and violates the principle of
freedom to provide services according to Article 36
in relation to the Labor Authorities. of the EEA agreement.
The Norwegian Labor Inspection Authority may The EFTA surveillance authority have therefore
impose penalties in the form of administrative concluded that the Norwegian reporting scheme
orders, enforcement fines or non-compliance must cease, and it is consequently likely that the
penalties for severe breaches. The same applies for reporting obligations related to foreign employees
breaches of mandatory working hour provisions. may be subject to change.
The maximum non-compliance penalty that may be Penalties incurred may be unlawful as a
issued by the Labor Inspectorate is 15 times the consequence of the decision made by the EFTA
basic national insurance amount (15 G), currently surveillance authority, and there may be grounds to
approximately NOK 1 500 000. claim a refund of any penalties paid.
Non-compliance with reporting employees on form

RF-1198 may entail a penalty of NOK 2 300 for each
employee.
Several government agencies have cooperated to launch a website called https://www.workinnor-

Public sources of way.no/en/Home. This website contains some relevant information with regard to working and/or doing
information business in Norway.
The Ministry of Labor and Social Affairs has the following webpage: https://www.regjeringen.no/en/dep/as-
d/id165/
The Norwegian Labor Inspection Authority also has a website https://arbeidstilsynet.no/en/ which contains
relevant information on minimum wage requirements in various industries, working hour regulations as well
as health and safety issues in the workplace.
oland
Implementation of Remuneration of For civil law-based contracts the minimum wage
Directive 2018/957
amending Directive
posted workers equals PLN 18.30 per working hour (approximately
EUR 4.1).
96/71/EU concerning
the posting of A posted worker should be remunerated on the In 2020, the minimum wage was PLN 2,600
same terms as the comparable permanent (approximately EUR 615) for employment contract
workers in the
workers in the host state ("equal pay for equal workers and PLN 18.30 (approximately EUR 4.0)
framework of the for civil law-based contractors.
work").
The requirement of “equal pay for equal work” is
On 20 August 2020, the Act of associated with the obligation on Member States Minimum wage set through
24 July 2020, amending the to provide information on remuneration as laid
Act on the posting of workers down by laws, industry, and regional collective
in the framework of the agreements, and with the possibility of verifying
Poland does not have collective bargaining
provision of services and market benchmarks by employers.
agreements with general applicability.
certain other acts incorporating
into Polish law the provisions Poland has only set a minimum wage, and
Given the above, in Poland the minimum wage is
of Directive (EU) 2018/957 of therefore salary levels that are in line with the
set on a national level and does not differ from
t9he European Parliament and equal pay principle need to be established on the
industry to industry.
of the Council of 28 June 2018 basis of relevant benchmarks.
amending Directive 96/71/EC Setting a remuneration level for a certain industry
concerning the posting of will not be precise as the remuneration levels will
workers in the framework of Remuneration set at national level vary depending from the position of the employee
the provision of services, was – e.g. blue vs white collar workers.
Poland has a minimum wage set at national level.
published in the Polish Journal
The level of the minimum wage is usually
of Laws (Dziennik Ustaw). Thus, the remuneration applicable for all industries
published in September and is applicable from 1
Most of the provisions entered is the minimum wage set at national level.
January of the following year.
into force 14 days after the
Act's publication and apply to
The minimum wage is a fixed amount determined
the postings that started
based on the increase in the price of goods.
before it was implemented
(e.g. when calculating the 12 or
As from January 2021 the level of the minimum
18 month period for changing
wage is PLN 2,800 (approximately EUR 622) fixed
the labor code provisions).
for both blue collar workers and highly skilled
workers, corresponding to full time employment,
based on an employment contract only.
in the remuneration Basic salary/basic wage Overtime payments
Seniority allowance Housing
Bonuses Transportation costs

Holiday payments Meal costs
Special payments (Foreign service premium, Per-diems, severance payment, night shift
Hardship premium, Country allowance, payment, social funds payments
Assignment allowance, Cost of Living
allowance)
Working hours The maximum legal working hours in Poland

are 8 hours per day, or the equivalent of 40
hours per week.
Mandatory registration An employer posting an employee to Poland, must

submit to the Polish Labor Inspectorate a
The Polish Labor Inspectorate should be notified of
any change to the information contained in the
of posted workers statement containing the information necessary to statement no later than within 7 working days of
check the actual situation at the workplace. the date of the change.
The Polish Seconded Persons
Act sets a requirement for The foreign employer is required to meet these Statements and information on procedures can be
foreign employers to appoint a obligations (filing the declaration and nominating a found on the website of the Polish Labor Inspec-
person (who should stay in contact person) on the first day the employee torate: https://bit.ly/3oyvIWa
Poland during the employees’ works in Poland at the latest.
posting period) authorized to
represent the foreign company
in contacts with the Polish
Labor Inspectorate. Posted workers Registration (Yes/No/Depends)



*As a rule, there is no obligation to register business travelers. However, in the case of intra-company postings, even for short periods or
in cases when the individual provides services based on a service agreement concluded between companies, they might be required to
register, even if they will spend only a few days in Poland. In general, a business trip is based on the fact that it takes place: outside the
regular place where the employer is located or outside the place of work, at the employer’s request, in order to perform a specific task set
by the employer. All of the above features must be fulfilled jointly; the absence of one of them excludes qualifying the work performed by
the employee as a business trip.
**Same as for EU postings
The period from the start of the posting will be which a posted worker is replaced by another
Determining the 12 taken into account even if prior to 30 July 2020. The posted worker performing the same task at the
month period duration of the posting will also cover a period for same place.
Documents and legal Foreign employers posting employees to Poland in

the framework of the provision of transnational
The Polish Seconded Persons Act imposes the
obligation on foreign employers to appoint a legal
representation services, are required to hold and keep (during the representative (who should stay in Poland during
whole period of the assignment) copies (in the employees’ posting period) authorized to
electronic format or hardcopy) in an accessible and represent the foreign company in contacts with the
easy to identify place in Poland, the following Polish Labor Inspectorate.
documentation:
The legal representative bears the full responsibility
01 The employment contract of a posted in the case of a labor audit.
employee or other equivalent document
This person is authorized to:
certifying employment conditions.
01 Represent the foreign company in contacts

02 The working time of a posted worker indicating with the Polish Labor Inspectorate.
the commencement and termination of work
and the number of hours worked on a given
02 Send and receive documents or notifications.
day.
The employer must be able to provide the

03 Documents specifying the remuneration of a
posted worker along with the amount of documents on request from the authorities up to 2
deductions made in accordance with the years after the termination of the assignment. The
applicable law and proof of transferring the deadline for providing the documentation at the
remuneration to the employee. request of the Polish Labor Inspectorate is 15
working days from the date of the request.
During the period of assignment, the employer
posting an employee to Poland is required to make The documents should be available in the original
the above documentation available on request to language accompanied by a Polish translation. A
the Polish Labor Inspectorate, together with the certified translation may be requested by the
appropriate translation into Polish, no later than authorities.
within 5 working days from the date of receiving
the request.
Penalties of between PLN 1,000 and PLN 30,000 period of time in case of inspection.
Penalties for (approx. 200 – 6,500 EUR) can be imposed for - Not sharing the documents with the Polish Labor
non-compliance multiple offenses against the regulations, including:

- Not appointing a legal representative.
Inspectorate when requested,
- Not providing the Polish Labor Inspectorate with
- Not registering or late registration of posted the required documents within two years of the
workers. end date of the assignment.
- Not informing the Polish Labor Inspectorate about
any changes that may occur concerning the The penalties are imposed on the employer and
posting of workers. there are no specific fines for each of the offenses
- Not keeping the documents for the required listed above.
Public sources of Ustawa z dnia 10 października 2002 r. o minimalnym wynagrodzeniu za pracę (Dz. U. z 2018 r. poz. 2177 oraz z
2019 r. poz. 1564) – official act of law regulating minimum wage requirements plus implementing acts that are
information issued each year.
ortugal
Directive 2018/957
amending Directive
96/71/EU concerning
the posting of
Minimum wage at national level Included in the remuneration
workers in the
Portugal has a minimum wage requirement which 01 Basic salary/basic wage
framework of the
is updated as needed by the economic
provision of services environment, with no specific timetable. Not included in the remuneration
The current level of the minimum wage, applicable 01 Per-diems

Decree Law no. 101-E/2020, of
7 December 2020 amended from January 2021, is EUR 665 per month.
Previously, as from January 2020, the minimum 02 Overtime payments
Law no. 29/2017, of 30 May
2020 transposing Directive wage was EUR 635 per month.
03 Housing
2018/957, concerning the
posting of workers, into The minimum wage does not depend on
occupation, industry or age. It is applicable to all 04 Transportation costs
Portuguese legislation
The legislation was published employees irrespective of their professional
background (i.e. blue collar workers, highly skilled 05 Bonuses
in the Portuguese Official
Journal on 7 December 2020, workers and other categories).
06 Special payments (Foreign Service premium,
entering in force as from 8
December 2020. Minimum wage set through
Assignment allowance, Cost of Living
collective bargaining agreements allowance)
CBAs are possible in Portugal, and these may 07 Any other items that are deemed as
generate specific provisions applicable for a employment income, and not included above
sector/company.
Portugal does not have collective bargaining

agreements with general applicability.
Given the above, in Portugal the minimum wage is
Working hours
set at national level and does not differ from
industry to industry. The maximum legal working time in Portugal is 8
hours per day and 40 hours per week.
Thus the remuneration applicable for all industries
is the minimum wage set at national level.
Mandatory registration To do this, the employer must use the form available at https://bit.ly/3oFePsU
The communication should be sent to the email: [email protected]
of posted workers
The employer is required to Posted workers Registration (Yes/No/Depends)
communicate the posting to the
Authority for Working Conditions
Posting up to 12 months No information available
(ACT) with certain particulars, i.e.
the identity of the service Extension of a posting No information available
provider; the number and
identification of the workers to be Shortening of a posting No information available
posted; identification of the Posting over 12 months No information available
liaison person; the estimated
duration and estimated dates for Business travelers* No information available
the start and end of the posting;
Posting from a non-EU country No information available
the address of the place of work;
as well as the nature of the
services justifying the posting. * In Portugal, there is no legal definition of “Business travelers”. A Business Traveler is understood as being an individual who
performs his/her activity in a foreign country for a short period of time (for example, a couple of days) to attend to temporary
situations (e.g. meetings, conventions, etc.).
Documents and legal The employer is required to submit, up to one year

after the end of the secondment, the documents
or accompanied by a certified translation in
accordance with the law.
representation referred to in the previous paragraph on request
from the relevant authority. The copies should be kept for the entire period of
The employer is required to keep the secondment and be available in an accessible
copies, on paper or in electronic
The foreign company must appoint a person to and clearly identified place on Portuguese territory,
format of: the employment
contract, or written document liaise with the relevant authority and to send and i.e.: at the place of employment indicated in the
with information on the relevant receive documents and information and, where documentation, at the construction site where the
aspects of the employment appropriate, to liaise with the social partners on work is carried out, or in the vehicle with which the
contract provided for in the Labor service is provided.
collective bargaining.
Code; receipts of remuneration;
records of working times
indicating the start, end and The documentation and copies, when requested by Documents must be kept for 1 year after the
duration of daily working time the authorities, should be presented in Portuguese termination of the assignment.
and proof of the payment of the
remuneration.
If the service provider fails to declare the posted maximum € 1 530 per posted worker. Failure to
Penalties for worker, if the information transmitted is incorrect comply with the posting of workers obligations,
non-compliance and/ or incomplete, or if the purchaser and the

contractor fail to carry out the appropriate checks
can also lead to penalties such as administrative
fines.
on the foreign service provider, they are subject to The contractor and the employer are jointly
an administrative fine of maximum € 9 690 per responsible for any net remuneration in arrears
posted worker. corresponding to the minimum legal, conventional
If the declaration does not comply with the form or guaranteed labor contract remuneration, due to
and is not sent to the email above, the service the posted employee.
provider is subject to an administrative fine of
Public sources of From a tax perspective, the following websites can be useful:
Portuguese Tax authorities (Portuguese tax system): https://bit.ly/3f0FSvh
information Social Security Authorities website: http://www.seg-social.pt/inicio
omania

Directive 2018/957
amending Directive
96/71/EU concerning
the posting of
Minimum wage at national level Under the Romanian labor code, wages are
workers in the defined as basic wages, allowances, benefits as
Starting from 1 January 2021, there are three
framework of the well as other additional payments. At the same
levels of minimum wage in Romania:
provision of services time the base wages cannot be lower than the
- 2,300 RON per month – standard minimum
national minimum wage. It is thus considered, that
wage.
the Romanian minimum wage cannot include cost
Law 172/2020 amending Law - 2,350 RON per month – minimum wage for
of living allowances, Foreign Service premiums,
no. 16/2017 (Romania’s law on positions which require university studies and
bonuses or per – diems.
the posting of employees work experience of at least 1 year.
providing transnational - 3,000 RON per month – minimum wage for the
services) transposes Directive construction sector. Included in the remuneration
2018/957 into Romanian
01 Basic salary/basic wage
legislation. Law 172/2020 was Minimum wage set through
published in the Official Journal
collective bargaining agreements 02 Overtime payments
of Romania on 13 August 2020
and its provisions are
Romania does not have a collective bargaining 03 Bonuses
applicable as from 16 August
agreement with general applicability. However,
2020.
there may be collective bargaining agreements in Not included in the remuneration
place at unit level (with effect only for the
Law 172/2020 applies to all
companies which apply them). 01 Per-diems
postings which were still in
place as at 16 August 2020,
Minimum wage rates are also established by the 02 Housing
not only to those starting from
applicable collective agreements. However these
that date.
amounts cannot be lower than the national 03 Transportation costs
minimum gross wage.
04 Meal costs
Given the above, the remuneration applicable for
all industries is RON 2.300/2.350 depending on 05 Special payments (Foreign service
education and experience, except for the premium, Hardship premium, Country
construction industry where the applicable allowance, Assignment allowance)
remuneration is RON 3.000.
Working hours In Romania the standard working hours are 8 hours
per day and 40 hours per week.
Mandatory registration Posted workers Registration (Yes/No/Depends)

of posted workers Posting up to 12 months Yes
Undertakings established in an
EU or EEA Member State other
than Romania or in the Swiss Posting over 12 months Yes
Confederation which post Business travelers* Depends
employees to Romania are
required to send a declaration
on the assignment of
employees to the local labor * Romanian legislation does not provide a definition of business travelers. Depending on the purpose of the travel and nature of the
inspectorate in whose area the activities performed in Romania, these individuals may not qualify as posted workers within the meaning of the Romanian legislation.
(e.g. employees present in Romania for training purposes) and thus they may not be subject to the registration requirements applicable to
activity is to be carried out, prior posted workers.
to commencement of the ** Romania does not have a registration requirement with respect to postings from non-EU countries under the posting legislation.
activity. However immigration registration requirements may be necessary under the immigration legislation.
The 12 month period defined by Directive 2018/957 Romania. The posted worker will still be seconded
Determining the 12 is counted as from 16 August 2020. For to Romania, but will have certain additional rights
month period assignments which were in progress on the specific to national legislation in Romania.
implementation date of the Directive, the 12 month
period is counted starting from this date. Any Where the posted worker replaces another posted
previous period is not considered. worker who fulfils the same type of activity in the
same place, the 12 month period is determined by
This does not mean that the posting is limited to a totalizing the posting periods of each employee.
period of 12 or 18 months or that after this period a
local employment contract must be concluded in
Documents and legal In the case of a labor audit, the home company has
to make available the following documents:
- Employment contract.
- Proof of payment of the salary income.
representation - A1 contract.
- Documents evidencing the total remuneration - Intercompany agreement.
granted to the posted worker, evidencing - Additional documents as required by the
separately the posting allowance. authorities.
- Assignment related expenses and details of how
these are reimbursed. A translation into the Romanian language has to be
available. The home company is required to keep
the documents 3 years after termination of the According to the law, if the entity has no legal
posting. representative in Romania, one of the employees
seconded to Romania should be designated as a
Romanian law provides for the posting entity to contact person with the Romanian authorities.
indicate a legal representative in Romania to
establish contact with the Romanian authorities.
According to the law, the Romanian authorities may — Not presenting the documents required by the
Penalties for impose fines (i.e. RON 5,000 – RON 9,000, the authorities after the termination of the
non-compliance equivalent of approximately EUR 1,015 – EUR

1,830, at the exchange rate of 4.92 RON/EUR) for:
secondment period, at the request of the Labor
Inspectorate or of the local labor inspectorates,
within a maximum of 20 working days from
— Not submitting the informative form. receipt of the request.
— Not holding and making available to labor If the informative form is incomplete, or has
inspectors on their request legally required inaccurate information in the statement, the
documents. authorities may issue fines of between RON 3.000
and RON 5.000.
— Not presenting a translation into Romanian of
the documents requested. The authorities may also change the social security
law applicable and ultimately suspend the
— Not fulfilling the requirement to designate a seconding company’s activity in the relevant
person to liaise with the appropriate national member state.
authorities and to send and receive documents
and / or opinions, if appropriate.
Public sources of http://www.mmuncii.ro/j33/index.php/ro/legislatie/munca2/2019-mobilitateafortei-de-munca
information http://www.mmuncii.ro/j33/index.php/ro/
https://www.inspectiamuncii.ro/
http://www.itmbucuresti.ro/
lovakia
Implementation of Remuneration of Higher level collective bargaining agreements are

Directive 2018/957 concluded between country-wide representative(s)
amending Directive
posted workers of employees and representative(s) of employers
for a specific sector or sectors.
96/71/EU concerning
the posting of Remuneration set at national level These collective agreements should guarantee
workers in the more favorable or comparable rights of employees
Slovakia's minimum wage is determined annually than the statutory minimum set out in the Labor
framework of the through government regulation. The Slovak Code. Additionally, there are also collective
provision of services government passes the regulation in October each bargaining agreements concluded between the
year and it enters into force starting from 1 employers and trade unions, which apply only to
January of the following year. the specific company.
The National Council of the
Slovak Republic approved an
The minimum wage is determined as a fixed, Minimum wages, however, do not apply to certain
amendment to the Labor Code
monthly amount, for employees who are paid categories, e.g. public servants, civil servants,
effective as of 30 July 2020.
monthly and have a regular weekly working time. members of the armed forces, customs officers,
The minimum wage must be paid out to every fire fighters, judges, and prosecutors.
Under the transitional
employee in an employment relationship.
provisions, the duration of
postings started before 30 July The level of the minimum wage does not depend
The lowest minimum monthly wage in Slovakia in on the occupation, but on the type of work (i.e.
2020 will be considered as
2021 is EUR 623 and for employees where an complexity, responsibility and level of work
having started on 30 July 2020.
hourly rate is applicable, the minimum hourly difficulty). Each position must be classified in one
wage is EUR 3.580 in 2021. The minimum wage of the six levels of work difficulty.
increases depending on the difficulty and work
position, as described below. The minimum wage for each level of work
difficulty is determined by multiplying the
Remuneration set through minimum wage by the index stated for the
collective bargaining agreements relevant level of work difficulty. Below you can find
the six levels of work difficulty:
Employees whose remuneration terms are not There are 6 degrees of difficulty of work position,
regulated in a collective agreement are eligible to as follows:
receive at least the minimum wage.
Sector wide, so called higher level collective 1. EUR 623 per month / EUR 3,580 per hour:
bargaining agreements can be accessed on the
webpage of the Ministry of Labor of the Slovak preparatory or handling works according to exact
Republic via the following link (in Slovak only): procedures and instructions, assistance, etc.
https://bit.ly/3v3TlZ9
2. EUR 739 per month / EUR 4,247 per hour: 6. EUR 1 203 per month / EUR 6,914 per hour:
01 purposeful service repetitive work or professional repetitive controllable work according 01 solution of creative tasks in an unusual way
to set procedures or operating regimes or work connected with material responsibility; with unspecified outputs with a high rate of
responsibility for damage with the broadest
02 performance of simple craft work; performance of sanitation work in health care; social consequences;
03 performance of repeated, controllable work of an administrative, economic 02 provision of specialised and certified activities
administrative nature in health care with responsibility for people's
health and lives;
3. EUR 855 per month / EUR 4,914 per hour

03 management, organisation and coordination of
the most complicated systems with
01 professional work or independent execution of less complicated agendas; responsibility for unrecoverable material and
moral damage with considerable demands on
02 independent performance of individual creative craft work; the capacity to solve complicated and
conflictive situations usually connected with a
03 management or operative execution of the work of equipment or operating processes general threat to the broadest group of
connected with higher intellectual exertion with possible responsibility for health and persons.
safety of other persons or for damage recoverable only with difficulty, etc.
4. EUR 971 per month / EUR 5,580 per hour:
01 independent execution of professional agendas or the performance of partial

conceptual, systematic and methodical work connected with higher intellectual exertion;
As the minimum wage level depends on the level of
work difficulty, the type of work must be taken into
02 provision of health care, expert activities in health care with responsibility for health of
consideration. Highly skilled workers are generally
people;
classified in the fifth and sixth level of work
difficulty.
03 management, organisation or the coordination of processes or an extensive range of
very complicated equipment with possible responsibility for lives and health of other
For example, for blue collar workers the minimum
persons, etc.
wage is at least EUR 623 (EUR 580 during 2021)
per month, while for highly skilled workers in the
5. EUR 1 087 per month / EUR 6,247 per hour: sixth level of work difficulty (e.g. workers with a
blue card), the minimum wage is at least EUR 1 203
01 performance of specialised systematic, conceptual, creative or methodical work with (EUR 1 160 during 2021) per month.
high intellectual exertion;
Given the above, considering that the minimum
02 complete organisation of the most complicated sections and agendas with wage does not depend on the industry, but on the
determination of new procedures within the system; job position of the employee, there can be different
minimum wage levels for blue collar workers and
03 performance of expert and specialised activity in the relevant area of health care with white collar workers in the same industry.
responsibility for the health of people; management, organisation and coordination of
very complicated processes and systems including selection and optimization of
procedures, etc.
Paid Holiday Housing
Food allowance Transportation costs

Discharge benefit
Contributions from a social fund
Contributions to an employee´s life insurance
Compensation for work standby and other
In general, the maximum legal working time in work in a high cancer risk environment and
Working hours Slovakia is 8 hours per day or 40 hours per week. healthcare workers as well as for employees
Special rules apply for working hours of youth working in shifts.
workers (under 18 years old), workers performing
Mandatory registration As well as the notification requirement, the commencement and termination of an assignment must be
notified to the appropriate Labor Office through delivery of the Information Card by the recipient of services.
of posted workers The posted worker should also comply with residence obligations (Notification of stay and registration of
residence, if applicable) to the Slovak Foreign Police. However, the extent of these obligations depends on the
The notification obligation of the
length of the assignment.
Assigning Employer should be
fulfilled on the first day of
assignment, at the latest. It can Posted workers Registration (Yes/No/Depends)
be submitted electronically (via
https://www.ip.gov.sk/notifica-
tion-form/) or in hardcopy. Extension of a posting Yes
* There is no strict definition of a business traveler in Slovak legislation. Generally, a business traveler carries out work on behalf of the
employer and for its benefit, and performance of work on the business trip is not the provision of services, but merely performance of
duties according to the employment contract.
** Provided that an EU national employee is posted from a non-EU based company, there is no registration requirement. The posting
of a non-EU employee from a non-EU based company is generally not possible due to legislation limitations in Slovakia. In any case,
posted worker registration by a non-EU company is not required.
If an individual is posted for the purpose of

Determining the 12 The first 12/18 months may be treated as a
posting. Postings which started prior to 30 July replacing another posted worker, their joint length
month period 2020 will be treated as having started on 30 July of assignment is considered as one assignment,
2020. i.e. after 12/18 months the Slovak legislation
conditions must be applied.
Documents and legal The Assigning Employer is required to notify the
Slovak National Inspectorate on assignment of its
Documents have to be kept for 2 years after the
representation employees to Slovakia. Within the notification
obligation, the Assigning Employee must provide The employment contract and Letter of Assignment
the inspectorate, in particular, with its identification must be accompanied by at least an unofficial
data, number of assigned employees, scope of Slovak translation. Notification by the sending
services to be provided, duration of the assignment company and the A1 form can be in English.
(commencement and termination), and place of
performance of work by the Posted Employee. The Assigning Employer must appoint its
representative for delivery of documents. This
The same information can also be required from the person has to be present in Slovakia during the
Slovak employer as a recipient of services. whole period of the assignment.
As well as the notification obligation, the Assigning It is not mandatory to appoint a legal representative
Employer is also required to arrange for placing of for a labor audit; however, it is strongly
certain documentation (employment contract, recommended. The employer bears responsibility in
evidence of work, time and salary paid) at the the case of a labor audit.
workplace and release them to the inspectorate
upon their request.
Penalties for employers for breaching the on employees in leadership positions, statutory
Penalties for obligations related to the Labor Office and the representatives or companies, again depending on
non-compliance National Labor

Inspectorate can be up to EUR 200 000.
the severity of the breach.
Penalties for foreigners for breaching the obliga-

Amounts of penalties vary depending on the tions related to the Foreigners’ Police can be as
severity of the breach, which is considered follows:
individually in each case. Penalties can be imposed - Financial penalty up to EUR 1 600; and/or
- Penalty of administrative expulsion.
Public sources of Ministry of Labor, Social Affairs and Family

https://www.employment.gov.sk/en/
information Central Office of Labor, Social Affairs and Family
https://www.upsvr.gov.sk/
National Labor Inspectorate

https://www.ip.gov.sk/home/
Ministry of Interior of the Slovak Republic

http://www.minv.sk/?residence-of-an-foreigner
lovenia

Directive 2018/957
amending Directive
96/71/EU concerning
the posting of Remuneration set at national level The minimum wage requirement covers the
workers in the following remuneration components:
Slovenia has a minimum wage requirement and
framework of the the level is generally updated every year in
provision of services January. As from 1 January 2021, the level of the Included in the remuneration
minimum wage has been set at EUR 1.024,24 01 Basic salary/basic wage
gross per month for full-time work (36-40 hours
Directive 2018/957 amending
per week). Not included in the remuneration
Directive 96/71/EU concerning
the posting of workers in the
No worker in Slovenia should be paid less than 01 All wage supplements (e.g. for years of
framework of the provision of
this minimum pay rate, irrespective of the service, for night work, for work in shifts, for
services has not yet been
individual’s professional expertise (e.g. blue-collar work on Sundays, for work on public holidays
implemented into Slovene local
workers, highly skilled workers or others). A and work-free days determined by law, for
legislation.
worker working part time is entitled to a overtime work)
proportionate share of the minimum wage.
02 Performance bonuses (whether based on
The minimum wage is determined as a fixed individual or company performance success),
amount and is based on economic factors, such as Holiday allowance, severance payments,
growth of retail prices, change in salaries, jubilee awards
economic growth and changes in employment.
03 Transportation costs i.e. commuting expenses
Remuneration set through for travel to and from work
04 Meal allowances
Since January 2020, the minimum wage has not
05 Housing
included any allowances determined by laws or
other regulations and collective agreements, part
06 Business trip expenses
of salary for work performance or payment for
business performance agreed in the collective
07 Per-diems
agreement or employment contract.
Consequently,, the same minimum wage applies
to all workers in Slovenia, regardless of industry. 08 Special payments (Foreign Service premium,
Assignment allowance, Cost of living
allowance)
The amount of the minimum wage is determined in regulations that allow determination of the gross
the range between 120% and 140% of the amount of the minimum wage. The amount of the
minimum costs of living, taking into account the minimum wage is published every year in the
growth of consumer prices, wage developments, Official Journal of the Republic of Slovenia by the
economic conditions or economic growth and the end of January.
state of the labor market and taking into account tax
The maximum legal working time in Slovenia is 40

Working hours hours per week
The foreign employer must notify the posting to the Slovenia (at least one day prior to the start of the
Mandatory registration Employment Service of Slovenia by submitting a posting). The Employment Service of Slovenia
of posted workers statement concerning provision of services in issues a certificate of registration.


* Slovene legislation does not provide a definition of a business traveler.

Additionally, Form A1 must be obtained from the home social security authorities and a residence permit must be issued.
Documents and legal 1. A copy of the act of posting or a copy of the

contract between the client and the foreign
7. Copies of pay slips with translation into
Slovenian.
representation employer with a translation into Slovenian. 8. Register of presence with translation into .
2. A certificate of submitted registration of the Slovenian.
Documents must be kept for
provision of services. 9. Documents concerning health and safety at
24 months after the
3. A certificate of completed application, in accor work with translation into Slovenian.
dance with the law governing craft activities. 10. Proof of paid salaries or copies of equivalent
In addition to the original
4. An extract from the relevant register for documents for all posted workers with a
language, a translation into the
performing activities with translation into translation into Slovenian,
Slovenian language must be
Slovenian. 11. An A1 certificate or other appropriate
available.
5. A certificate of establishment in the country of certificate issued in accordance with valid
The foreign employer should
employment with translation into Slovenian. international agreements on social insurance,
made available on request
6. Copies of employment contracts with translation which are binding in the Republic of Slovenia.
from the supervisory body the
into Slovenian.
following documentation:
Penalties for
non-compliance
A fine of between EUR 6,000 According to the Employment Relationships Act, a For employers which employ less than 10 workers,
and EUR 60,000 can be fine may be imposed for non-compliance with the these fines are reduced to between EUR 5,000 and
imposed on a foreign employer minimum employment standards (working hours, EUR 10,000 for the employer and EUR 4,000 for
that performs services abroad breaks and rest, night work, minimum salary, the responsible person who represents the
without fulfilling the conditions holiday allowance, …) of between EUR 3,000 and employer.
(as stipulated in Article 12 of EUR 20,000 for a large employer, between EUR
the Transnational Provision of 1.500 and EUR 8.000 for a small employer, A fine of between EUR 10,000 and EUR 30,000
Services Act). A fine of between EUR 450 and EUR 1.200 for an individual euros can be imposed on a user if at the time of
between EUR 600 and EUR employer and between EUR 1.500 and EUR 8.000 posting it does not act in accordance with the
6,000 can be imposed on the for the responsible person who represents the regulations governing employment relationships,
responsible person who employer or the responsible person employed by does not enable the posted worker to become
represents the employer. the state authority. acquainted with vacancies or types of work at the
If an employer does not user, does not provide the posted worker with the
comply with the registration According to the Labor Market Regulation Act, a same opportunities for employment for an
requirement or does not fine of between EUR 10,000 and EUR 30,000 can indefinite period with the user as is already
perform the service registered, be imposed on an employer which provides possible for already employed workers with the
or does not keep the correct workers, if the employer does not guarantee the user or accepts a posted worker from an employer
documentation for review by posted worker all the rights arising from the who performs an activity and does not have a
the supervisory body, fines employment relationship during the period of permit to perform the activity and is not entered in
may be imposed of between employment, prevents the posted worker from the register or records.
EUR 2,000 and 20,000 on the concluding an employment relationship with the
foreign employer and between user after the expiry of the time of providing work, For employers which employ less than 10 workers,
EUR 200 and 2,000 on the requires the posted worker to perform work in the these fines are reduced to between EUR 5,000 and
responsible person who framework of other activities for which he/she is EUR 10,000 for the employer and EUR 4,000 for
represents the employer. registered or demands payment or other the responsible person who represents the
A lower fine can be imposed reimbursement from the posted worker, etc. employer.
under the rapid procedure.
Public sources of Information about collective bargaining agreements

and/or other industry specific agreements can be
Public information sources on the obligations of
foreign entities assigning personnel to Slovenia can
information found on the Ministry of Labor, Family, Social Affairs
and Equal Opportunities web page as well as on the
be found on the Financial Administration of the
Republic of Slovenia web page or on the Health
web page of the Association of Employers of Insurance Institute of Slovenia web page.
Slovenia.
pain
Implementation of Remuneration of
Directive 2018/957
amending Directive
posted workers
96/71/EU concerning
the posting of Remuneration set at national level Collective bargaining agreements set the
minimum wage for a fixed period too, generally for
workers in the There is a minimum wage requirement in Spain, one year. Collective bargaining agreements can
framework of the which is set by the government. For 2021, the determine other remuneration systems. Generally,
provision of services minimum wage is EUR 950 /month for fourteen collective bargaining agreements set a fixed
payments (EUR 31.66 per day). Thus, the amount and, in addition, set out other amounts
On 18 January 2021, the 12-month pro rata would result in a minimum that depend on productivity, seniority, etc.
Council of Ministers approved wage of EUR 1,108 per month, and the minimum
the Draft Law amending Law wage corresponding to half a working day is 475 The minimum wage set by collective bargaining
45/1999 on the movement of euros per month. agreements can be based on other criteria such as
workers in the context of the occupation or position in the company, as it
provision of transnational The minimum wage set by the government is depends on the sector.
services, as well as other labor applicable as from 1 January and it is updated
laws, for the transposition of every year. It is a fixed amount. Collective bargaining agreements usually set a
Directive (EU) 2018/957 of the level of minimum wage depending on the
European Parliament and of the The minimum wage does not depend on the category of the employee.
Council of 28 June 2018. occupation, industry or the age of the employee. It
is set depending on agreement between the Given the above, in order to establish a general
The purpose of this Law is to government, the most representative unions and remuneration level for each industry, various
supplement the transposition employers. factors should be considered: the territorial scope
of Directive (EU) 2018/957 of of the company, the functions carried out by the
the European Parliament and of The minimum wage does not distinguish between worker, the professional category according to the
the Council amending Directive blue collar, highly skilled or other types pf workers, collective agreement, etc.
96/71/EC adopted to move as it is a fixed amount.
towards more equitable
treatment between displaced
Remuneration set through
persons and workers in the
state of destination. collective bargaining agreements
Collective bargaining agreements (national,
regional or sectional), usually set a different
minimum wage requirement, depending on the
activity or professional category, which is always
higher than the one set by the government.
What can be included The minimum wage requirement covers especially
the following remuneration components:
in the remuneration
Included in the remuneration Not included in the remuneration
Basic salary/basic wage Per-diems
Housing
Meal costs
Overtime payments Special payments (Foreign service premium,

Hardship premium, Country allowance, Assignment
allowance, cost of living allowance)
The Spanish Workers Statute establishes a maximum of 9h per day and 40h per week. However, the duration
Working hours of the working day or week may be different, depending on the applicable collective bargaining agreement.
The communication should be established as - The identification data and contract of the person
Mandatory registration follows: who will be designated as the representative
of posted workers - By electronic means, in the way that is determined contact person with the appropriate Spanish
by the Spanish regulation establishing one authority
electronic central registry for the Ministry of Labor, - The identification data of a person that can act in
The employer is required to
Employment and Social Security, according to the Spain in relation to a process of information that
communicate the posting
Autonomous Communities. affects displaced employees
electronically to the
corresponding authority
The posting communication should contain the If the company which posts the employee to Spain
according to the area of the
following data and information: is a Temporary Employee Agency (TEA), the
country where the services are
- The identification and fiscal domicile of the employee will also be subject to the rules on posted
provided. This communication
company which posts the employee employees, and the company will need to file the
must be made by the Spanish
- The personal and professional data of the posted following documents:
company in Spain, before the
employee - Accreditation document as a Temporary Employee
displacement is effective.
- The identification of the company that posts the Agency (TEA)
employee - Justification of the temporary needs of the user \
- The start date and duration of the posting undertaking, which will be
- The job description of the posted employee


Business travelers Yes

Posting from a non-EU country* No
Citizens of non-EU countries wishing to stay in Spain for more than three months must apply for a Residency Permit/Card (Tarjeta de
Residencia) within 30 days of arriving in the country. The application must be made at the Foreigner's Office (Oficina de Extranjeros) or
local police station in the province of intended residence.
The following documentation is required when - Completed application form and three copies
applying for a Tarjeta de Residencia: - Proof of address in Spain
- Valid passport and photocopy - Receipt for payment of an administration fee,
- Three passport-size color photographs stamped by the bank
more than 12 months, which can be extended to

Determining the 12 According to Art 3.6 of Law 45/1999, the duration
of the posting should be calculated in a reference 18 months in the event of a reasoned notification
month period period of one year from the outset, including the to the appropriate labour authority.
duration of posting of another previously posted
worker which the new posted worker has Rules are laid down for the calculation of the
replaced. posting period in the event of short interruptions or
replacement by another posted worker.
The draft law provides for the application of
Spanish legislation for long-term movements of
According to Article 6 of Law 45/1999: Employers According to Article 5 of Law 45/1999: the posting
Documents and legal must have available, the following documents: communication should contain the following
representation information:
a. The employment contracts g. The identification and contact details of an

These documents must be individual or legal entity present in Spain who is
delivered in Spanish or other b. Each worker’s salary receipts and proof of designated by the company as its representa-
official languages upon request payment of wages to every worker. tive to serve as a liaison with the relevant
of the authorities. Spanish authorities and for the sending and
These documents must be c. The time records that have been made, with receiving of documents or notifications, if this
retained up to up to 4 years the indication of the beginning, the end and is necessary.
after the termination of duration of each working day.
assignment. h. The identification and contract details of a
d. The document attesting to the authorization to person who can act in Spain on behalf of the
work for nationals of countries in accordance service provider in the procedures for informing
with the laws of the State of establishment. and processing workers, and negotiation,
affecting the workers concerned.
Employers should notify the Labor Authority if the
posted workers suffer any health problems during
their assignment or as a result of their assignment
in Spain.
According to Article 10.2. of the Draft Law, the following is considered a serious offense:
a. The presentation of the communication of posting after its beginning or without designating the repre-
sentative of the company that serves as a liaison with the relevant Spanish authorities. The representa-
tive must be a person who can act in Spain on behalf of the company, as well as a person who can give
explanations to the appropriate authorities of the reasons for any extension of the posting.
According to the provisions of the Royal 4 Failure to present the documentation required
Penalties for Decree-Law, compliance is enforced by the by the Inspectorate of Work and Social
non-compliance inspectorate of Work and Social Security. Breaches
are penalized according to the Act of Criminal
Security or to present any document without a
translation.
Offenses against the Social Order and Penalties are
as follows:
Very serious offenses: (fines of
between € 6,251 and € 187,515):
Serious offenses: (fines of
between € 626 and € 6,250):
1 Lack of a posting communication
1 The presentation of the communication of the 2 Falsehood or concealment of posting data

posting after the effective date or without
designating the company’s representative who
will serve as a contact with the appropriate The level of the fines is based on different criteria
Spanish authorities, or a person who can act in (number of employees affected, whether it is a
Spain, to provide information and consultation repeat offense etc.)
for employees and negotiations on behalf of
posted employees in Spain. A liaison person/ representative in relations with the
relevant labor authorities may act with a power of
2 Failure to hold the posting documentation attorney issued by a notary.
according to Spanish legal provisions
3 Failure to inform the labor authorities on time

or in the correct format of serious accidents
which result in death or injury.
Public sources of http://www.seg-social.es/wps/portal/wss/intern

et/InformacionUtil/32078/32253/1437/1440
information APL transposición Directiva 2018-957
30.11.2020.docx (mites.gob.es)
MAIN APL transposición Directiva 2018-957

30.11.2020.docx (mites.gob.es)
weden
Implementation of
amending Directive
96/71/EU concerning
Applicable remuneration is longer limited to the minimum salary. A posted worker should be entitled to the
the posting of same salary level as a Swedish worker.
workers in the
framework of the Remuneration set at national level
In Sweden, there is no minimum remuneration set by law.

implemented into local Remuneration set through collective bargaining agreements
legislation by amendments to
the Swedish Posting of Remuneration may be stipulated in Swedish For further information about what remuneration
Workers Act (SFS 1999:678) collective bargaining agreements concluded level or holiday etc. applies for posted workers or
(Sw. Lag (1999:678) om between employer organizations and trade unions. the content of a specific collective agreement, the
utstationering av arbetstagare), organizations listed below may provide such
and it is applicable as from 30 The collective bargaining agreements apply to information. It should be noted that additional
July 2020. However, the period employers which have entered into such and/or other collective bargaining agreements may
from the start of the posting agreements. The contents of the agreements vary be applicable.
will be taken into account even from industry to industry. There are no collective
if prior to 30 July 2020. bargaining agreements with general applicability in
Sweden.
Industry Employer organisations Trade unions

Automotive/Engineering Association of Swedish Unionen
sector companies Engineering Industries https://www.unionen.se/
(Teknikföretagen) The Swedish Association of
https://www.teknikforetagen.se/ Graduate Engineers (Sveriges
ingenjörer)
https://www.sverigesingenjorer.se/
Telecom/IT Swedish IT and Telecom Industries Unionen

(IT&Telekomföretagen) https://www.unionen.se/
https://www.itot.se/ The Swedish Association of
Graduate Engineers (Sveriges
ingenjörer)
Akavia
https://www.akavia.se/
Industry Employer organisations Trade unions
Construction The Swedish Construction Swedish Construction Workers’
Federation (Byggföretagen) Union (Byggnads)
https://byggforetagen.se/ https://www.byggnads.se/
Oil & gas Energigas Sverige IF Metall

https://www.energigas.se/ https://www.ifmetall.se/
Unionen
https://www.unionen.se/
The Swedish Association of
Graduate Engineers (Sveriges
ingenjörer)
What can be included Posting-related compensation for travel, accommodation, and meals should not be counted when assessing
the required remuneration.
in the remuneration
The legal working hours are 8 hours per day or 40 hours per week. Overtime and standby time may be
Working hours allowed within certain limits.
Mandatory registration Foreign employers must provide documentation to

the recipient of services in Sweden that the posting
receive documentation from the employer that the
posting was reported.
of posted workers has been reported.
Recipients of services in Sweden must notify the The notification can be filed online, on the Swedish
Foreign employers must report Swedish Work Environment Authority if they do not Work Environment Authority’s website. Please visit
every posting to the Swedish https://www.av.se/en/report-a-posting
Work Environment Authority
and appoint a contact person in Posted workers Registration (Yes/No/Depends)
Sweden no later than the date
the posting begins. The Posting up to 12 months Yes
previous 5-day limit has Extension of a posting Yes
consequently been shortened.
Posting from a non-EU country** Yes
* We have defined a business traveler as a person who is visiting Sweden on behalf of the home country employer, without delivering a
service to a Swedish recipient. If there is no service recipient in Sweden, no PWD registration is required. The Swedish posting of
workers rules do not give a definition of a business traveler. There is no general exemption for business travelers as such, hence the
general criteria should apply.
** The Swedish rules are not limited to the EU; all nationalities are covered. All foreign employees who are posted to Sweden must be
registered with the Swedish Work Environment Authority. Non-EU nationals are not exempted from this requirement.
Determining the 12 The period from the start of the posting will be
taken into account even if prior to 30 July 2020.
month period
If bound by a collective bargaining agreement that The documents and the translations should be
Documents and legal regulates the conditions for posted workers, the provided to the extent necessary for the employee
representation employer should, at the request of the employee’s organization to be able to assess whether the
organization, provide following: collective bargaining agreement has been complied
- Documents in the form of employment contracts, with.
salary specifications, time reports and certificates
of salary payments made. The obligations to provide the documents should be
- Translation of the documents into Swedish, or fulfilled within three weeks of the request and apply
English if the employer prefers it, in cases where during the time that the posted worker is posted in
the documents are written in another language. Sweden and for four months thereafter.
If the employer or the recipient of the services does correct the deficiencies. The same applies if the
Penalties for not comply with the notification requirements, a reported information is not updated. The employer
non-compliance penalty fine of SEK 20,000 per posted worker can
be imposed.
may also apply for an injunction if the contact
person does not perform his or her tasks according
to the regulations.
The punitive fine should be levied irrespective of
whether the breach was intentional or negligent. If Furthermore, a breach of a collective bargaining
the report is incorrect or incomplete the Swedish agreement may in some cases result in an obliga-
Work Environment Authority may decide upon an tion to pay compensation for the losses incurred.
injunction which is an order for the employer to
Public sources of More information, in English:

https://www.av.se/en/
information
witzerland
Implementation of Remuneration of who are employed outside Switzerland and are
supposed to work in Switzerland as assignees must
Directive 2018/957
amending Directive
posted workers be paid a salary for the time in Switzerland which is
in line with the customs in the relevant Swiss
96/71/EU concerning canton, industry and profession (the so-called Swiss
the posting of Remuneration set at national level reference salary). The Swiss immigration authorities
always check on the salary requirements when
workers in the
Switzerland does not have a minimum wage set at processing a work permit application.
framework of the national level.
provision of services In addition, in the event of labor inspections in
Switzerland on site, the employer may be required
Directive 2018/957 itself has to provide evidence to the authorities that the
Remuneration set through salary (plus expenses) outlined in the work permit
not been implemented in
Switzerland, but similar collective bargaining agreements application and supporting documents is actually
regulations have been in place being paid (by providing pay slips, records of
for many years. Minimum wage requirements are set out for expense compensation payment, etc.).
specific industries in hundreds of collective labor
schemes (some of which are generally binding All 26 Swiss cantons apply their own standard
and therefore mandatorily apply to all employees salary levels, meaning that when determining a
working in Switzerland whether or not the relevant reference salary every case is analyzed
employer or its Swiss host group company is a individually. All cantons, however, base their
party to the scheme). assessment on their statistical reference salaries
for comparable Swiss employees in their
In Switzerland, there are currently over 70 geographical area.
generally binding collective bargaining agreements
in place. In order to assess whether a collective This means that for all sorts of activities and groups
bargaining agreement is applicable to the work of employees they apply a statistical reference
performed in Switzerland, a case by case assess- salary range and usually request the assigning
ment will always be required. employer to pay the average of the statistical salary
range to the employee.
The most important generally binding collective
bargaining agreements are for staff leasing, If a salary turns out not to be sufficient during the
construction and hotels/restaurants. work application process, time consuming
negotiations with the authorities on the adjustment
payments and drafting and signing of new
supporting documents are required.
Swiss reference salary
The minimum wage is determined either (i) based
Apart from the above and regardless of the type of on the provisions of potentially applicable collective
industry and work performed in Switzerland, the labor scheme(s) or (ii) in the case of assignees for
following applies without exception: Employees whom no collective labor scheme applies,
individually on a case by case basis.
For assignees for whom no collective labor scheme applies, the following main criteria must - Service for the applying employer.
be taken into consideration: - Number of employees employed by the Swiss
- Specific role/activities/ responsibilities when working in Switzerland; group entity.
- Age. - Work location, since the reference salary differs
- Job grade. from canton to canton.
- Overall level of occupation (e.g. 50%, 80%, 100%).
- Weekly hours of work as per employment/assignment contract. Given the above, since a wide variety of factors
- Qualification level (highest educational and professional certificate). have to be taken into account when calculating
- Overall professional experience. wages, it is not possible to establish the salary
applicable for a certain industry.
in the remuneration Basic salary/basic wage
Per-diems (to the extent that these are not Per-diems (to the extent that these are
compensation for the assignment related expenses) compensation for the assignment related expenses)
Overtime payments Housing
Bonuses may only be included in the minimum Transportation costs

wage, if they are a fixed amount that is guaranteed /
a non-variable part of the salary.
Special payments (Foreign Service premium, Meal costs

allowance, Cost of Living allowance)
In Switzerland, the maximum legal working hours agreement applies, the maximum weekly working
Working hours per day/week depends on the specific activity and hours for office staff is 45 hours and for all other
industry. If no generally binding collective bargaining staff 50 hours.
Mandatory registration According to the Agreement on the Free Movement

of Persons between the EU and Switzerland
- The employee is an EU/EFTA national or a
non-EU/EFTA national who has been legally
of posted workers (FMAP) employees to be temporarily assigned to a admitted to the EU/EFTA labor market for at least
group company or client in Switzerland are entitled the past 12 months.
to perform work in Switzerland if: - There are sufficient online notification days left (90
- The assigning home company is located in an working days per assigning home company,
EU/EFTA state. employee and calendar year).
In such cases, the simple, fast formal application procedure applies and the The online notification can be completed in German,
and government fee free online granting of the required permits remains at the sole French, Italian or English and can be submitted here
notification process replaces discretion of the relevant cantonal and federal (admin.ch).
the formal work permit applica- immigration authorities.
tion process. The table below gives an overview of the notifica-
Undertakings established in an EU/EFTA state, tion system in Switzerland. However this does not
In all other cases, however, which can make use of the online notification truly match the system for the online notification in
there is no entitlement to procedure, need to submit the notification at least 8 Switzerland given that the PWD is not applicable.
perform an assignment in days prior to commencement of the activity in
Switzerland. Consequently, a Switzerland.
Posting up to 12 months* Yes

Shortening of a posting** Yes

Posting over 12 months*** No

* Yes, but only up to 90 days per calendar year per employer and employee. After 90 days a formal work permit will be required.
** Recommended, as registration days from the 90 days quota will otherwise be lost.
*** No. A formal work permit will be required.
****Yes, but only up to 90 days per calendar year per employer and employee. After 90 days, a formal work permit will be required. In
principle, every activity performed in Switzerland that is usually performed against salary, qualifies as gainful employment and must be
notified.
**** No, a formal work permit will most likely need to be applied for.
In the case of a labor audit, the employer must Further documents will be requested depending on
Documents and legal generally prove that the Swiss minimum work- and the inspecting authority.
representation salary conditions were met during the posting.
It is not necessary to appoint a legal representative
For this purpose, the employer will most likely have in Switzerland, but a contact person at the place of
to submit the wage and expense statements as work in Switzerland must be indicated in the online
well as the time sheets of the posted employees. notification.
Failing to comply with Swiss immigration rules (e.g. Swiss reference salary, assignment expenses, working
Penalties for conditions, notification or work permit requirement) may lead to fines, criminal penalties, assignment bans,
non-compliance black listing on official publicly accessible authority websites, reputational damage, loss of employer
attractiveness and employee/client trust. The employer may be liable to the following:
1 Subsequent payment of the salary gap claimed.
2 Obligation to pay the cost of enforcement proceedings.
3 Administrative penalties:
- in less serious cases, a fine up to CHF 5,000;
- in serious cases of breach or non-payment of the above-mentioned fine, the employer may be prohibited
from offering its services in Switzerland for 1 to 5 years.
4 Criminal penalties:
- A fine with a maximum amount of CHF 40,000;
- A fine with a maximum amount of CHF 1 million, for serious and systematic cases in which the
employer, with the intention of self-enrichment, has not guaranteed to the employee the minimum
conditions set out by law.
- Penalties set out in a generally binding collective bargaining agreement
In less serious cases, the authorities may drop criminal proceedings.
Criminal penalties may also apply against an individual who enters, stays or works in Switzerland without a
valid visa or work and residence permit. Depending on the seriousness of the case, the penalties can range
from fines to imprisonment.
In practice, labor inspections on site may be carried out. Minor violations of the immigration regulations are
usually penalized with a fine (or in the case of a first-time, minor violation, a warning may be given). In the
case of major violations, the above-mentioned more serious penalties may be imposed.
Public sources of Please find links detailing generally binding collective bargaining agreements in Switzerland:
information https://www.seco.admin.ch/seco/de/home/Arbeit/Personenfreizugigkeit_Arbeitsbeziehungen/Gesamtarbeitsv
ertraege_Normalarbeitsvertraege/Gesamtarbeitsvertraege_Bund/Allgemeinverbindlich_erklaerte_Gesamtarbei
tsvertraege.html
https://www.seco.admin.ch/seco/de/home/Arbeit/Personenfreizugigkeit_Arbeitsbeziehungen/Gesamtarbeitsv
ertraege_Normalarbeitsvertraege/Gesamtarbeitsvertraege_Kantone.html
nited Kingdom
Implementation of
amending Directive
96/71/EU concerning
Applicable remuneration is longer limited to the minimum salary. A posted worker should be entitled to the
the posting of same salary level as a Swedish worker.
workers in the
framework of the Remuneration set at national level
The United Kingdom has a National Minimum Wage (‘NMW’). Historically, NMW rates used to change
The UK has complied with the annually on 1 October. However, in April 2016, the Government introduced the National Living Wage (‘NLW’)
need to implement the 2018 which applies to workers aged 25 and over. Since April 2017, NLW and NMW rates are reviewed and
Directive by issuing the Posted increased at the same time and are both determined as an hourly rate of pay. Since 6 April 2016, a mandatory
Workers (Agency Workers) NLW has applied to workers aged 25 and over. The NMW applies for workers aged 24 and under.
Regulations 2020 which came into
force on 30 July 2020 (the date set
For NMW purposes, the pay allocated to a pay reference period in the UK is any pay which is:
by the Directive). The regulations
state that: - Received during that period.
- Earned in that period but not received until the next pay reference period.
a hirer that proposes to post an
agency worker for a limited period
The pay in the period will consist of the total eligible earnings for NMW purposes and it is not limited to the
to a Member State should inform
the temporary work agency of the hourly rate received by the individual.
location and proposed start date of The NMW is calculated by dividing pay by the number of actual hours worked in the relevant pay reference
the posting a reasonable time period.
before the posting is due to
commence The legislation in relation to the minimum wage is extremely complex. The calculation of the NMW may be
further affected by the worker type (as determined by their contract of employment e.g. hourly paid or
a temporary work agency is
allowed to bring a claim in the salaried worker), the working practices in operation and how working time is identified and captured for
Employment Tribunal against the payroll purposes.
hirer to recover any losses the
agency may suffer as a result of a The level of the minimum wage is determined based on the age of the worker and whether the individual is
penalty imposed by a Member employed as an apprentice.
State for failure to comply with the
provisions of Directive (EU)
2018/957 or the Posted Workers Year Apprentice Under 18 18 -20 21 to 24 NLW 25 and over
Directive;
April 2020 £4.15 £4.55 £6.45 £8.20 £8.72
the temporary work agency is (current rate)
prevented from bringing such a
Rate from £4.30 £4.62 £6.56 £8.36 £8.91
claim if it is pursuing such losses
through other civil proceedings. April 2021
Apprentices are entitled to the Work experience
apprentice rate if they are
either: Refers to a specified period of time that a person spends in a business, during which they have an opportunity
- Under 19 to learn directly about working life and the working environment. The nature and arrangements for work
- 19 and above and in the first experience vary and an individual’s entitlement to the NMW will depend on whether the work experience
year of their apprenticeship offered makes the individual a worker for NMW purposes.
Apprentices aged 19 or above Circumstances in which the minimum wage is not applicable:
who have completed the first - Government training schemes or European Union Programmes: if a person is doing work experience as part
year of their apprenticeship are of a government scheme to provide training, work experience or temporary work.
entitled to the minimum wage - Work experience as part of an education course – a person doing work experience which is a requirement of
rate for their age. a higher or further education course for less than one year is not eligible for the minimum wage.
- Volunteers.
Remunerations set through collective bargaining agreements
Collective bargaining agreements are relatively rare in the UK except in certain sectors. Consequently, most
employers will be unaffected by collective bargaining agreements. Where they do exist, collective bargaining
agreements are generally agreed on an employer by employer basis (rather than a sector basis).
What can be included Included in the remuneration* Not included in the remuneration*
Overtime payments (in some circumstances only Benefits in kind (other than provision of
the basic rate is included) accommodation in some cases)
Bonuses Travel expenses
Allowances which are not consolidated into the

worker’s standard pay (Foreign service premium,
allowance, cost of living allowance, meal
allowances)
Advances of wages
Tips and gratuities
*please note these are for example only and are not exhaustive lists
In general, workers cannot be made to work more giving notice to their employer. The required notice
Working hours than 48 hours per week on average or more than 6 period cannot be longer than 3 months.
hours without a rest break. In most cases, workers It is important to be aware that working time for
are also entitled to an 11 hour gap between shifts. NMW purposes may not always be defined in the
In the UK, workers can consent to opt out of the 48 same way as working time for the purposes of the
hour maximum working week. An employee can Working Time Regulations 1998.
withdraw their consent to opt out at any time by
Mandatory registration There are no labor registration requirements in the
UK, unless the posted worker is directly employed
arrangements and copies must also be stored on
the posted worker’s file, in particular:
of posted workers by an employment agency. Workers will still be - Passport (front cover and photo page).
required to be registered with the tax authorities - Visa (vignette page in passport stating entry \
and (if applicable) the immigration authorities. clearance & expiry dates) and supporting
documents.
Every employer in the UK has an obligation to - Contract of employment.
ensure that their workers/employees have the right - Most recent P.60 and/or detail of salary/stipend
to work in the UK. provided.
- Accurate contact details including migrant name,
There is a requirement to retain address and telephone numbers.
employment/assignment related documentation for - National insurance details (photocopy of NI card).
the duration of the employee’s working
Posting up to 12 months No information available

Extension of a posting No information available
Shortening of a posting No information available

Posting over 12 months No information available
Business travelers No information available

Posting from a non-EU country No information available
In the case of non-compliance with the minimum wage requirements and enforcement by the regulator
Penalties for (HMRC) the employer might be required to:
non-compliance -Repay arrears of the minimum wage (going back up to 6 years) to each worker, to be paid at the current
minimum wage rate.
- Pay a penalty.
Public sources of Please see this link for further information about NMW and NLW rates:
https://www.gov.uk/national-minimum-wage-rates
information
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2021 KPMG Guide On Posting of Workers

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KPMG Guide to the

Posting of Workers 2021

2 Directive 2014/67/EU of the European

7 Equality of treatment between men and women and other provisions on

8 The conditions for workers’ accommodation where provided by the employer to

9 Allowances or reimbursement of expenditure to cover travel, board and lodging

5 The address(es) of the workplace and

6 The nature of the services justifying the posting.

These workers are not covered by the

*No data for Cyprus

Minimum wage set through

Minimum wage set both at

Minimum wage for certain

Minimum wage not set

Posting up to Extension of Shortening of Posting over Business Posting from a

Austria Yes Yes Yes Yes Yes No

Belgium Yes Yes Yes Yes Depends* Yes

Croatia Yes Yes Yes Yes Yes Yes

Czech Republic Yes Yes Yes Yes Depends* Yes

Denmark Yes Yes Yes Yes Depends* Yes

Estonia Yes Yes No Yes No Yes

Finland Yes Depends * Depends * Yes No Yes

France Yes Yes Yes Yes Depends* Yes

Greece Yes Yes No Yes Depends* Yes

Ireland Yes Yes Yes Yes No No

Italy Yes Yes Yes Yes No Depends *

Latvia Yes Yes No Yes Depends * No

Lithuania Yes Yes Yes Yes No Yes

Luxembourg Yes Yes Yes Yes Yes Yes

Malta Yes Yes Yes Yes Yes No

Netherlands Yes Yes No Yes Depends * No

Poland Yes Yes Yes Yes Depends * Yes

Romania Yes Yes Yes Yes Depends * No

Slovakia Yes Yes No Yes No No

Slovenia Yes Yes Yes Yes No Yes

Spain Yes Yes Yes Yes Yes No

Based on the revised legislation, employ- 3 Others: Ireland – the legislation

Implementation of Remuneration of Furthermore, foreign employees are entitled to

The minimum wage is determined based on

Included in the remuneration Not included in the remuneration (examples)

Basic salary/basic wage Tax-free Per-diems

Idle time compensations Performance bonus

Further forms (transport

Posted workers Registration (Yes/No/Depends)

Posting up to 12 months Yes

Shortening of a posting Yes

Business travelers* Yes

B Wage / salary 1 the employment contract or the statement of 4 wage records;

Not keeping the wage/salary documents available; up to 3 employees:

Minimum rates of pay are undercut up to 3 employees:

information tion of minimum wage requirements and collective bargaining agreements

Implementation of Remuneration of Minimum wage at national

Blue collar workers White collar workers

Minimum hourly salary: Minimum wages (gross/month):

National: Province of East Flanders:

Province of West Flanders: Provinces of Liège and Luxembourg Province of Namur

The hourly wage of the Head of a team has to be at

21 2,180.91 2,369.11 2,548.86 2,746.10

24 2,437.08 2,626.88 2,834.58