Posted worker
is an employee sent by their employer to work temporarily in another EU or EEA member state while remaining employed in the home country. Postings are governed by the EU Posting of Workers Directive: host-country pay and conditions apply, a prior notification is required, and social security stays home-based under an A1 certificate.
How do the EU posted worker rules work in 2026?
Three obligations attach to every posting. First, notification: the employer declares the posting in the host state’s portal before work starts (SIPSI in France, LIMOSA in Belgium, the notification portal in Switzerland). Second, host-country terms: posted workers must receive the host state’s mandatory pay elements — including allowances and sector CBA rates — from day one. Third, social security: an A1 certificate keeps the worker in the home scheme.
After 12 months (extendable to 18 by notification), almost all host-country employment law applies, not just the pay core — the ‘long-term posting’ regime introduced by the 2018 revision of the directive.
When is someone a posted worker — and when not?
The regime applies when:
- A genuine home employment exists: the worker habitually works for the employer in the home state and returns after the assignment.
- The service is temporary: tied to a contract or intra-group assignment, not permanent relocation.
- The employer is real in the home state: letterbox companies posting workers they never employ at home fail the test.
Local hires in the host country, permanent relocations and self-employed contractors fall outside the posting regime — each needs its own structure, often local employment via an Employer of Record. The A1 certificate page covers the social-security side in detail.
Common mistakes
- Notifying late or not at all: portals like SIPSI and LIMOSA are checked first in any inspection.
- Paying home rates: host-country pay elements, including CBA rates, apply from day one.
- Forgetting the A1: posting without documented home social security invites on-the-spot contribution demands.
- Missing the 12-month switch: long postings quietly convert to host employment law in full.
Reference table
| Obligation | Deadline | Where |
|---|---|---|
| Posting notification | Before day one | Host-state portal (SIPSI, LIMOSA, etc.) |
| A1 certificate application | Before or at posting start | Home social security institution |
| Host-country pay compliance | From day one | All mandatory elements incl. CBA rates |
| Full host employment law | After 12 (or 18) months | Long-term posting regime |
Making postings inspection-proof
Posting inspections concentrate on construction, industrial services and IT consultancy, and the first documents requested are the notification and the A1 — absence of either creates immediate fines in France, Belgium and Austria. Build both into project mobilisation checklists rather than retrofitting them. Access Financial manages notifications, A1 applications and compliant payroll for cross-border assignments — ask for a posting compliance review.
FAQ
What is the 12-month rule for posted workers?
After 12 months of posting — extendable to 18 with a motivated notification — the host country’s employment law applies almost in full, beyond the mandatory pay core that applies from day one. This ‘long-term posting’ regime effectively converts extended assignments into host-law employment relationships, so postings should be planned and tracked against the clock.
Do posted workers need a visa?
EU/EEA nationals posted within the Union need no visa. Third-country nationals employed in one member state can be posted to another under the Vander Elst case-law exemption — usually without a new work permit but often with a visa or notification, checked per host state. Posting into non-EU states like Switzerland follows its own notification and permit rules.
What happens if we skip the posting notification?
Fines apply per worker and per breach — France and Austria reach several thousand euro per case, repeat offences more — and inspectors can suspend the service. Clients in strict states share liability for their subcontractors’ failures, which is why general contractors increasingly demand proof of notification and A1 before site access.