Sending an employee to work temporarily in another EU country feels administratively invisible — no visa, no border check. That is exactly why it is one of the most commonly mishandled compliance areas in European HR. The obligations exist; they are simply back-loaded into audits and fines.
Before departure, three things must exist
- The posting notification. Nearly every member state requires the employer to declare the posting to the host country's authority before work begins, through the host state's portal. "We didn't know" is not a defence and the fines are per worker.
- The A1 certificate, issued by the home country's social security institution, proving the employee remains covered at home. Inspectors ask for it on site; workers have been turned away from client premises without it.
- Terms of employment aligned with host-country rules. Since the revised Posted Workers Directive, the standard is equal pay for equal work in the same place — host-country remuneration rules, allowances, and working-time limits apply, not just a "minimum wage" floor.
Watch the clock
Postings have time horizons: beyond 12 months (extendable to 18 by notification), almost all host-country employment law attaches to the worker. Social security A1 coverage runs on its own, different clock. Long or repeated postings need to be designed, not extended by inertia.
The paper trail auditors ask for
Contracts, payslips, time records, the A1, and the notification receipt — kept available in the host country, sometimes translated, for the whole posting and often years after. The pattern behind every smooth inspection is the same: the file existed before the trip.
If your company posts people even occasionally, a one-time review of the workflow is cheap insurance — it is part of my work with employers.
Written September 2026. Rules, thresholds, and fees change; always confirm the current position before acting. This note is general information, not legal or tax advice.