Last checked: 04/05/2020

Posted workers

Coronavirus - border crossing restrictions for 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 some of the same working conditions and rights as workers in your host country until your posting finishes.

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

Working conditions

You will fall under the conditions and terms 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:

Your employer may also pay your travel costs, boarding, and lodging in the EU country where you are posted if this is foreseen in your home country's legislation. These allowances have to be paid in addition to the minimum rate of pay.

Other rights

While posted to another EU country:

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, you or your employer have to request a PD A1 form from the social security institution in your home country. As your PD A1 form is valid for only 24 months, if your posting to another EU country lasts longer, you can either:

A social security cover extension is granted if a mutual agreement between the authorities in the countries involved in your posting is reached and it is in your interest. 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 an advance notification to the authorities in your host country with the following details:

For more information check theEU' short guide on the posting of workers (new rules from July 2020).

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.

Choose country:

  • Austriaaten
  • Belgiumbeen
  • Bulgariabgen
  • Croatiacren
  • Cypruscyen
  • Czechiaczcs
  • Denmarkdken
  • Estoniaeeen
  • Finlandfien
  • Francefren
  • Germanydeen
  • Greecegrel
  • Hungaryhuen
  • Irelandieen
  • Italyiten
  • Latvialven
  • Lithuanialten
  • Luxembourgluen
  • Maltamten
  • Netherlandsnlen
  • Polandplen
  • Portugalpten
  • Romaniaroro
  • Slovakiasken
  • Sloveniasien
  • Spainesen
  • Swedenseen
  • United Kingdomuken

For more information, contact the liaison office for posted workers or the single point of contact for posted workers in the country you're going to.


EU legislation

Public consultations

Need more information on rules in a specific country?

Need support from assistance services?

Get in touch with specialised assistance services

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