Is a citizen of one country who is working in another country on an international assignment?

Last checked: 06/09/2022

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:

• All the basic elements of remuneration as defined in national law or universally applicable collective agreements
• Allowances or the reimbursement of expenses to cover travel, board and lodging costs in the host country during the posting (if you are required to travel during the posting assignment)
• Maximum work periods
• Minimum rest periods
• Health and safety at work
• Conditions on hiring workers, in particular through agencies providing temporary staff
• Employment conditions for pregnant women, women who have recently given birth and young people (under the age of 18)
• Equal treatment for men and women and other rules to prevent discrimination
• Accommodation, if provided by your employer

Other rights

While posted to another EU country:

• you won't need a work permit
• you won't need to have your professional qualifications recognised; however, you may need to make a written declaration for some professions: find out more about the recognition of professional qualifications
• you do not need to register with the social security authorities in the country where you have been posted, since you remain insured in the country where you are normally employed.  Therefore during your posting you do not accumulate any additional social security rights such as pension rights or the right to unemployment benefits in the country where you have been posted.
• you must register your residence with the authorities if your posting is longer than 3 months
• you won't accumulate the right to permanent residence in your host 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:

• switch to the social security system of the country where you are posted or
• ask your employer to apply for the extension of the validity of your social security form posting period to remain covered in your home country. The extension will be granted if a mutual agreement is reached between the authorities in both countries 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 a notification to the authorities in your host country with the following details about:

• your workplace
• the duration of your posting
• your contact information, and
• any other relevant specifics.

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