Within the EU, strict administrative obligations apply to cross-border postings of employees, whereby the individual countries focus on different aspects.
In the case of cross-border postings within the EU, companies are obliged to:
- file an advance notification regarding the posting or assignment with the competent authorities in the host country, and
- provide the authorities in the host country with comprehensive wage and social security documents.
If the cross-border assignment does not constitute a posting (Entsendung), but is actually an "employee leasing" (Arbeitskräfteüberlassung), the companies involved may be subject to additional strict legal duties.
Postings: Any violations of such obligations may lead to fierce fines.
Almost all of the EU Member States impose such obligations, with the individual countries focusing on different aspects. Any violations of such obligations may lead to fierce fines and even to a prohibition to perform cross-border services.
This Guide outlines the most important obligations to be complied with when posting employees within the 28 EU Member States and the possible fines imposed in the case of violations. A summary at the very beginning of the Guide allows for a quick overview.