28. 6. 2012
The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.
Tax office where posted employees must register when exceeding 183 days in the UK
Every person staying in the UK for a period of a total of 183 days in the given accounting year (April to March in the UK) is obliged to register for the income tax with the HM Revenue & Customs office. The same applies to short-term stays in the UK of an average length of 91 days a year (the entry and leaving days do not count) for a period of at least 4 consecutive years.
Period of notification of posting
Sanctions for failure to notify
Data to be notified
Maximum length of working time
Working time including overtime must not exceed an average of 48 hours a week within the reference period, usually lasting 17 to 52 weeks. The reference period must not include holidays or sick leaves. An employee can work more than 48 hours a week as long as he/she signs an opt-out agreement with the employer.
Minimum length of a rest period
Employees are entitled to at least a 20 minute rest if the working time exceeds 6 hours. Young employees have the right to rest at least 30 minutes if they work for more than 4.5 hours. Employees are entitled to 11 hours of uninterrupted rest a day and one day off a week. Young employees are entitled to 12 hours of an interrupted rest a day and two days off a week.
Special provisions apply to so-called mobile workers in the air, maritime and road transport (see the following legal regulations).
Minimum length of holidays
Every employee (both full-time and part-time) is entitled to annual paid holidays of 5.6 multiple of the working week or an aliquot part of the incomplete working year. An employee working 5 days a week is entitled to 28 day holidays per year. British bank holidays do not count up the annual paid holidays. However it is worth noting that the bank holidays usually fall on a working day (generally on Monday).
The minimum wage is 5.80 GBP/hour for employees aged 22 and more, 4.83 GBP/hour for employees aged 18-21 and 3.57 GBP/hour for employees at the age of 16 and 17. Overtime rates depend on an agreement between an employer and an employee. Nevertheless, an employee must obtain at least a minimum wage for every hour of work including overtime.
Documents to be available at the place of pursuance of work
- E 101 or E 102 form
- EHIC – European Health Insurance Card
- Identification document
CR citizens do not need work or any other permits in order to work in the UK as posted workers. Work permits may be required from employees of Czech companies with a permanent place of residence outside the EU. An employee pursuing a profession requiring recognition of qualifications must apply for the recognition of qualifications. The list of regulated professions and subsequent procedures how to find out whether the profession is regulated and which institution submit the application for recognition to is available on the following web site: http://www.europeopen.org.uk/index.asp?page=21. The recognition of the engineering profession is regulated under the EC Directive 89/48.
Necessity to translate documents
Obligation to store the documents
Obligation to entrust a responsible representative
Obligation to entrust a responsible representative for receiving papers