Last checked: 22/04/2022

Posted workers

Your employer can send you to work temporarily in another EU country. During this period, you will acquire the status of a posted worker and will benefit from the same basic working conditions and rights as workers in your host country.

A posting can last as long as it is necessary to complete a specific task. When your posting has finished, you should return to your workplace in the EU country where you were posted from.

Working conditions

You will fall under the terms and conditions of employment of your host country if they are more advantageous than those of your home country. These conditions and terms of employment relate to:

Other rights

While posted to another EU country:

Long term posting

If you are posted for more than 12 months (or 18 months if your employer submits a motivated notification to your host country's national authorities) all relevant terms and conditions of employment of your host country apply, with the exception of those relating to the termination of contracts and supplementary working pensions.

If you are posted to another EU country for a long period of time you may want your family to join you there, they can do so by virtue of their own EU citizens' rights, but not as your dependants.

Income tax

If you work in your host country for less than six months, you shouldn't be liable for income tax there. However, there are no EU-wide rules that set out which country can tax your income during a posting. This may be set out in national laws or tax agreements between EU countries.

Social security cover while abroad

As a posted worker, to continue to be covered by the social security system in your home country, your employer has to request a PD A1 form from the social security institution in your home country and inform the host country´s authorities. If your posting lasts longer than 2 years, you can either:

Find out more about your social security cover while on a posting to another EU country.

Before your posting

Your employer may also need to send a notification to the authorities in your host country with the following details about:

For more information check the EU' short guide on the posting of workers

See also the EU's practical guide on posting.

National websites on posting

Check the national website of your host country to find out the terms and conditions of work for posted workers, as well as contact information of the local authorities.

National websites on posting


EU legislation

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