Has every EU/EEA member nation implemented the EU Posted Worker Directive?
With the exception of Lichtenstein, all EU and EEA member states have some kind of posted worker notification requirement. Norway does not follow the EU Posted Worker Directive, but does require its own equivalent declaration to the Norwegian tax administration.
Is the EU Posted Worker Directive relevant for small business trips such as meeting and seminars?
The general rule of thumb is that employee that are not providing services while travelling abroad do not fall within the scope of the EU Posted Worker Directive. It should be noted, however, than many countries apply a limited to the number of days an individual can attend meetings or seminars before it is considered work, and therefore subject to the regulations. Some EU member states, such as Ireland, consider any and all work-related visits (including small meeting or seminars) to fall within the scope of the legislation.
If the EU Posted Worker Directive doesn’t apply to business travellers, are there cases where a posted worker notification is required but a work permit is not?
Yes. An individual considered a business traveller within your organisation may be considered a posted worker as per the activities they are carrying out in the host country. EU nationals being posted to other EU/EEA countries will not require any work permit in most instances.
Is there a minimum threshold of time the secondment has to exceed before the trip required a posted worker notification?
Generally, there is no minimum period of time a work trip has to exceed before the EU Posted Worker Directive is relevant. A single day’s work will usually still require a posted worker notification to be filed.
If an employee goes to their home country and works from home for a temporary period, is there an EU Posted Worker Directive requirement?
If no service is being delivered to any person or company in the host country, then the individual is not a posted worker under the existing legislation.
Are we responsible for notifications of non-permanent employees such as temporary contractors who are hired through an agency, or is the agency responsible?
Genuine self-employed contractors are not employees and therefore are not within the scope of your organisation when it comes to the EU Posted Worker Directive. Many of the implementing countries do require self-employed workers to file their own posted worker notification. If your organisation has self-employed persons carrying out work in a host country on your behalf, then these will often be considered your employee, meaning that a posted worker notification does need to be filed.
Who can act as a liaison in the host country if we do not have a presence (no offices) in that country?
Liaison requirements vary between countries, however, there are usually three options. 1. Nominate an individual at the client site. 2. Nominate one of the posted workers. 3. Nominate a third party to act as a liaison.
Can organisations include expenditures as part of the employees’ remuneration?
All relocation expenditures must be paid in addition to the employees’ salary whilst on secondment. This can be paid as an allowance via payroll, but must be in addition the remuneration.
Is the required salary in the host location a market rate or the legal minimum wage?
The required salary is the minimum remuneration as required by the applicable local law or bargaining agreement. This varies between countries.
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