Posted Worker

A posted worker is an employee sent by an employer in one EU or EEA country to work temporarily in another, usually to deliver a service. The worker stays employed by the sending company but gains certain host-country protections.

The European Commission describes three forms of posting: a service contract, an intra-group transfer, and hiring out through a temporary agency. US teams meet the term when a European affiliate or vendor sends staff across borders.

What Makes Someone a Posted Worker?

Posting is temporary and tied to a service. The worker remains employed by the sending company, and the contract usually stays under home-country law. A permanent move or local hire, covered in our guide to hiring international employees, falls outside the concept.

The rules sit in Directive 96/71/EC, revised by Directive (EU) 2018/957. The Directive bars better treatment for employers based outside the EU than for EU employers.

Which Host-Country Terms Apply From Day One?

The Directive sets a core list that applies whatever law governs the contract. The 2018 revision replaced "minimum rates of pay" with remuneration, meaning every element host-country law or universally applicable collective agreements make mandatory.

• Remuneration, including overtime rates.
• Maximum work periods and minimum rest periods.
• Minimum paid annual leave, as our guide to global PTO and leave compliance explains.
• Health, safety and hygiene at work.
• Equal treatment, non-discrimination, and protection for pregnant women and young people.
• Employer-provided accommodation, plus allowances for travel, board and lodging.

If home-country terms are more favourable, Your Europe says the employer must keep them.

How Does the A1 Document Work?

A posted worker generally stays in the home country's social security system. The employer requests a Portable Document A1 from the home institution, and the worker does not register locally.

The A1 states the posting dates and can run for a maximum of 24 months. Longer coverage needs an extension agreed between both countries, and it must serve the worker's interest.

The Commission reports that EU countries approved revised coordination rules in April 2026. They require three months of prior home insurance, a two-month break after 24 months, and advance notification. They apply only after formal adoption and publication. Payroll must keep contributions in the right country.

What Must Employers Declare in the Host Country?

Host countries may require a simple posting declaration no later than the start of the work. It generally lists the employer, the number of posted workers, the workplace address, the expected dates, and the type of service.

Countries may also require a liaison person and on-site records such as contracts, payslips and time sheets. Each country lists its duties on a national posting website, so check it before the first day. Payroll teams can follow our global payroll compliance guide.

What Changes in a Long-Term Posting?

Once the effective duration passes 12 months, nearly all applicable host-country terms apply. Contract formation and termination rules, including non-competes, and supplementary occupational pensions stay excluded.

If the service provider files a motivated notification, the host country extends the 12 months to 18.

How Does Posting Compare With a US Detached-Worker Assignment?

The US detached-worker rule only decides which country's Social Security applies. It does not set host-country pay or leave, as the Posting of Workers Directive does. Totalization Agreement is covered as its own entry.

The SSA says almost all US agreements use a five-year limit, longer than the A1's 24 months. Our entry on Social Security tax covers the US side.

HR Cloud keeps employee records in one place and connects them to payroll through its payroll integrations, so posting dates and pay details stay together.

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Frequently Asked Questions

Q: Who files the posting declaration, the sender or the host client?

A: The Directive lets host countries require it from the service provider that sends the workers. Check the host country's form, language and deadline.

Q: What must a posted worker receive in writing?

A: For postings over four consecutive weeks, Your Europe lists the host country, duration, pay currency, benefits, repatriation terms, allowances and expense rules.

Q: How does a host country compare posted pay with local pay?

A: It compares total gross amounts, not individual elements. Posting allowances count as pay unless they reimburse travel, board or lodging.

Q: What happens when one posted worker replaces another?

A: For the same task at the same place, the durations add together, so replacements cannot restart the 12-month clock.

Q: Do truck drivers follow the same posting rules?

A: No. Directive 2020/1057 sets special rules for posted drivers, applicable from 2 February 2022.

Q: Where does a posted worker pay income tax?

A: No EU-wide rule decides it. Your Europe advises contacting the tax authorities of both the home and host countries.