A worker posted to other country is a person who temporarily goes to work in another country by decision of his or her company.
If the posting takes place within the European Union, the worker has the same rights and working conditions as workers in their country of destination if they are more beneficial than those in their country of origin, especially with regard to remuneration, maximum work periods and minimum rest periods, job security, etc.
The duration of the posting will be as long as is needed to perform the work in question. And it is mandatory that, at the end of the posting, the posted person returns to the workplace in the country from which they moved.
Rights and Obligations
Workers posted to another EU country do not need a work permit or to register with the social security system of the country to which they have moved, since they remain insured in their country of habitual employment. When the posting is longer than 3 months, they are obliged to register as a resident in their country of destination.
Professionals posted for less than 6 months do not have to pay income tax to the destination country. However, there is no tax legislation at the European level that determines to which country income tax is paid during a posting. This is determined by national legislation or tax agreements between EU countries.
To ensure social security coverage in the home country, the company must apply for the PD A1 form with the Social Security of the home country and inform the administration of the host country. If the posting lasts more than 2 years, the posted person can switch to the social security system of the country where he/she is posted or request an extension of the validity of this form. The latter will be granted if both countries agree and if it is in the worker's best interest.