services

Delegation of employees

– key information and employer obligations

Posting employees abroad is a process subject to a number of administrative obligations and legal regulations that vary depending on the destination country. Misunderstanding basic concepts—such as the difference between posting and business travel —can result in serious financial and legal consequences.

Delegation and business trip – don't confuse these concepts!

Many employers mistakenly equate business travel with delegation , which can lead to serious violations of the law.
🔹 A business trip is a short, incidental trip without changing the place of work,
🔹 Delegation is the temporary performance of work abroad with the obligation to comply with local regulations on remuneration, working time and safety.

The legal basis for posting in the European Union is Directive 96/71/EC and Directive 2018/957/EU, implemented in Poland by the Act on the Posting of Workers of 10 June 2016 and the Labour Code. In the case of foreigners, the Van der Elst ruling also applies, which allows third-country nationals to work temporarily in the EU if they have legal residence and employment in the sending country.

posting in Europe

However, each member state applies its own rules regarding working conditions, remuneration, reporting, and administrative obligations . Employers posting workers abroad must be aware of these differences and respect local regulations.

Below we present some practical information regarding the posting of workers to specific countries.

 

France is one of the most common destinations for postings. Employers must:

  • Register the employee in the SIPSI system before starting work,

  • Appoint a local representative,

  • Apply the rates resulting from the collective agreement ,

  • Provide a BTP card when it comes to the construction sector.

French inspection services operate actively and rigorously – failure to report and document can result in fines of up to €4,000 per employee.

Check out our full guide on posting to France here .

 

In Germany, the following apply, among others:

  • Employee registration in the ZOLL system,

  • The obligation to provide remuneration in accordance with the MiLoG Act,

  • Compliance with regulations on working and rest times,

  • Payroll documentation must be available at the workplace.

In the construction industry, additional holiday funds ( SOKA-BAU ) and special industry-specific remuneration conditions are used.

Check out our full guide on posting workers to Germany here.

When posting workers to Belgium, you must:

  • Register them in the LIMOSA system,

  • Apply an appropriate collective bargaining agreement,

  • Establish a contact person for longer contracts.

The Labor Inspectorate (Inspection Sociale) checks not only reports, but also housing conditions and compliance of wages with local regulations.

Check out our full guide on posting to Belgium here.

Dutch law imposes the following obligations:

  • Registration on the Meldloket portal,

  • Ensuring compliance with applicable collective agreements,

  • Maintaining local safety and workwear standards, particularly in the construction sector.

Failure to report or comply with the rules may result in fines and a temporary ban on operating a business.

Check out our full guide on posting workers to the Netherlands here.

Switzerland, although outside the EU, has signed agreements enabling the provision of services. Key requirements:

  • Mandatory notification via the Posted Workers system (at least 8 days before the start of work),

  • Application of regional pay rates and working time rules,

  • The obligation to have appropriate documents at the workplace – including confirmation of qualifications.

Some cantons have additional sector-specific regulations, e.g. for construction.

Check out our full guide on posting workers to Switzerland.

When posting employees to Austria, the employer must exercise particular diligence – it is one of the most formalised countries in Europe in terms of posting control.

Duties include:

  • Mandatory notification via the ZKO3 platform (no later than the day before starting work),

  • Providing documents confirming remuneration and working hours (so-called Lohnunterlagen ) – they must be available at the place of service provision,

  • Compliance with collective agreements ( Kollektivverträge ), even if higher rates than the national wage apply,

  • Ensuring appropriate social conditions (e.g. separation allowances, accommodation costs, per diem).

Austria carries out intensive inspections – violations of reporting or documentation obligations may result in administrative fines of up to €10,000 per employee , as well as the possibility of a ban on further provision of services.

Check out our full guide on posting workers to Austria.

Posting workers to Italy involves a number of administrative obligations that must be met before work begins .

The required steps are:

  • Reporting the posting to the Ministero del Lavoro (Ministry of Labour) via the “Posted Workers Notification” platform – no later than the day before the start of work ,

  • Appointment of a representative (so-called referente ) responsible for contacts with Italian control authorities,

  • Ensuring remuneration in accordance with the local collective agreement.

  • Storage of documentation relating to the contract, remuneration, working hours and A1 – available in Italy in the event of an inspection by the Labour Inspectorate ( Ispettorato Nazionale del Lavoro ).

In sectors such as construction, transport and logistics, additional requirements apply, such as possession of documents confirming professional qualifications and compliance with occupational health and safety standards.

Italian authorities attach great importance to compliance with employment conditions and local sector rates – underestimating them may result in fines and suspension of the service.

Check out our full guide on posting workers to Italy here.

We encourage you to read our complete guide to posting workers to countries such as France , Germany , Belgium, the Netherlands, Italy , Switzerland , Luxembourg and others. 

 

delegation Europe

Foreigners from outside the EU – the Van der Elst principle

According to the Van der Elst ruling, workers from third countries (e.g. Ukraine, Belarus), legally employed in Poland, may be temporarily posted to other EU countries without the need to obtain separate work permits – provided that they provide cross-border services.

In practice, however, many countries verify the status of these workers very carefully, requiring additional documents (e.g. a long-term residence permit in the sending country).

Summary

Delegation is a complex process requiring knowledge of both EU and local regulations. Each country has different requirements regarding notification, remuneration, documentation, and working conditions. Failure to comply with these requirements can result in significant fines and a ban on providing services.

Do you want to avoid mistakes and operate fully legally abroad? 

Skontaktuj sie z naszym biurem i skorzystaj z naszego wsparcia: +48 662845924, bi***@*******eu.com