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FAQ - Conditions & formalities -employees

  • What is a posting abroad?

    An arrangement that allows you or your employer to offer services in another EU country without changing tax or social security systems. It is designed to make it easier for you to work abroad for a limited period.

    The most important consequences of being posted abroad to work are:

    • social security — you can usually stay covered by your home system, for a maximum period of 2 years.
    • tax — there are no EU-wide laws laying down which country can tax your income during a posting.

      This may be set out in national laws or tax agreements between countries — but these agreements do not cover all eventualities and vary considerably.

      Under many tax agreements, you will be taxed exclusively in your normal country of residence (country A) if:
      • your employer in country A sends you to work in country B
      • you stay in country B for a total of less than 6 months in a year (a calendar year or other 12‑month period, depending on the applicable double tax agreement)
      • your salary is (i) not paid by or on behalf of an employer who is resident in country B and (ii) not connected with an office or other permanent business that your employer owns in country B.

    This is just a summary of what usually happens. There could be exceptions to the general rule in some tax agreements, and your specific circumstance should also be taken into account.

    Also, each country has its own definitions of "year" and "12-month period", for tax purposes.

    For a detailed answer to your situation, consult the relevant tax agreement between the countries and contact your tax office or a European employment adviser.

  • I come from Bulgaria. Can my employer send me to work for a limited period in another EU country?

    YES — there are still restrictions on access to the job market for Bulgarians and Romanians, but they don't apply to postings abroad. So you can be posted to any EU country.

    EXCEPTION — Austria and Germany apply restrictions on temporary work in certain sectors — so you might need a work permit for your posting.

    Which sectors are affected? Contact the Austrian or German liaison office for posted workers.

  • In the country where I’ve been sent to work by my employer, all my colleagues earn the minimum wage. Am I also entitled to it?

    YES — for the whole time you’re working there, your employer is obliged to comply with that country’s basic rules on employee protection. These include the minimum wage, working hours, minimum rest periods, etc.

    Find out more on your rights by contacting that country's liaison office for posted workers.

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