Posting of Workers
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.
States that are affiliated to the EU only
Austria
Notification duty
Yes.
Notification office
A posting must be notified to KIAB (Zentrale Koordinationsstelle des Bundesministeriums für Finanzen), which is the co-ordination institution of the Federal Ministery of Finance. KIAB submits the notification to the Austrian Labour Offices Arbeitsmarktservice (AMS). They have the right to cancel the notification within 14 days.
Contact address:
Zentrale Koordinationsstelle des Bundesministeriums
für Finanzen für die Kontrolle illegaler Beschäftigung
Per Adresse Finanzamt für den 3. und 11. Bezirk
Erdbergstraße 192-196
1030 Wien
fax: +43 (1) 51433/5910069
e-mail: post.zko@bmf.gv.at
Note: If the subject matter of the business activity of the posting company falls within regulated professions in Austria, the posting company must notify the kind of work on the "Dienstleistungsanzeige" form to the Federal Ministry of economy, Family and Youth.
Contact address:
Mrs. Irene Linke
Bundesministerium für Wirtschaft, Familie und Jugend
Federal Ministry of Economy, Family and Youth
Abteilung I/9
Stubering 1
1011 Vienna
Austria
tel.: 0043 1 711 00 5446
fax: 0043 1 711 00 935446
e-mail: irene.linke@bmwfj.gv.at
web: http://www.bmwfj.gv.at/
Tax office where posted employees must register when exceeding 183 days in Austria
Finanzamt Graz-Stadt
Betriebsveranlagungsteams Ausländerreferate
Conrad von Hötzendorf-Straße 14 – 18
A – 8018 Graz
tel.: 0043/316/881...0
fax: 0043/316/81-04-08 or 81-76-08
web: http://www.bmf.gv.at/Steuern/Fachinformation/Umsatzsteuer/AuslndischeUnternehmer/KontaktzumFinanzamt_4921/_start.htm
Period of notification of posting
At least one week prior the posting.
Sanctions for failure to notify
If a Czech company posts its employees in Austria without relevant permits or certificates required for performance of work of the posted Czech employee in Austria, it may be fined to pay from 150 up to 50,000 Euro depending on the seriousness of the offence. For more detailed information see the § 28 of the Law on Employment of Foreigners (Ausländerbeschäftigungsgesetz, AuslBG 218/1975) as amended.
Notification form
The notification form may be downloaded here:
- http://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/9999/KIAB3.pdf (German)
- http://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/9999/KIAB3-E.pdf (English)
Form for notification of attestation:
Data to be notified
Requested data including necessary attachments are listed on the form (see above).
Maximum length of working time
10 hours a day, 50 hours a week. Exemptions from this rule apply to certain professions working in the security and health sector.
Minimum length of a rest period
An employee is entitled to an uninterrupted rest period of at least 36 hours a week.
Minimum length of holidays
All employees are entitled to holidays of 30 working days (5 weeks); the number of days increases in correspondence with the length of the employment relationship; employees are entitled to 36 workings days (6 weeks) after 25 years of employment.
Minimum wage
The minimum wage is stipulated in collective agreements. The wage (i. e. both minimum and up-to-date) is usually increased once a year as a result of an agreement between representatives of employers and trade unions.
Regardless provisions in collective agreements, as a principle, no full-time worker in Austria may earn less than gross 1,000 Euro a month.
Collective agreements usually set extra salaries – one so-called „for holidays“ and one „for Christmas“ – which provide employees with a 13th and 14th salary a year. Moreover, these salaries are tax-preferred.
Documents to be available at the place of pursuance of work
- A1 form
- EHIC-European Health Insurance Card
- copy of the notification of posting
- it is recommended that posted employees have a copy of the contract of work
Necessity to translate documents
Yes. If required by Austrian authorities, it always must be certified.
Obligation to store the documents
Documents do not have to be stored.
Obligation to entrust a responsible representative
No
Obligation to entrust a responsible representative for receiving papers
No
Belgium
Notification duty
The system for monitoring foreign employees is called Limosa and came into effect on April 1, 2007 with the objective to provide Belgium transparent information on the situation on the labour market and on impacts of foreigners working in Belgium on the domestic economy. It also servers as an instrument in fighting against abusing labour force and securing equal conditions for everybody.
Notification office
L Centre de contact Limosa
BP 224
1050 Bruxelles, Belgique
tel. : +32 2 788 51 57
fax : +32 2 788 51 58
e-mail : limosa@eranova.fgov.be
Tax office where posted employees must register when exceeding 183 days in Belgium
Forms, further information and the list of points of contact for submitting the Belgium tax return is available on: http://fiscus.fgov.be/interfaoiffr/decla/aidedispo.htm
Period of notification of posting
At least 5 days in advance
Sanctions for failure to notify
Failure to comply with the Limosa regulation can lead to a jail sentence up to 8 days, a fine of 500 Euro to 2,500 Euro per infringement (max. 125,000 Euro) and an administrative fine of 1,875 Euro to 6,205 Euro.
Notification form
The electronic version of Limosa forms is available on www.limosa.be
Data to be notified
- personal data
- the commencement and termination dates of posting in Belgium
- the type of services to be pursued in Belgium or the economic sector
- the place in Belgium where the employment will be carried out
- identification data of the Belgium customer or client; an agent must also enter his/her identification data (if acting on behalf of somebody else)
- tax identification number (DIČ or IČO – in case of self-employment)
- employer’s identification data
- weekly working time of the employee
- employee’s wage per hour
Maximum length of working time
8 hours a day, 38 hours a week by law. The working time may be extended to 40 hours a week; the employee is then entitled to extra 12 days off per year.
The maximum working day is 12 hours however with a whole range of restrictions as far as the structure of the working time, night work, the number of working days a week is concerned.
The maximum overtime is 65 hours a year. Certain professions can exceptionally work overtime up to 130 hours provided that they receive a permit from the labour office (and an agreement of the unions).
Minimum length of a rest period
An employee must be given at least 11 hours of a rest period within 24 hours of work or 35 hours including Sunday. He/she is entitled for a 15 minute break after working for 6 hours during the shift. Exemptions apply to certain professions in the health and security sectors.
Minimum length of holidays
20 days for a 5 day working week, 24 days for a 6 day working week.
Minimum wage
- 1,259 € when reaching the age of 21,
- 1,293.61 € when reaching the age of 21 and working for 6 months;
- 1,293.03 € when reaching the age of 22 and working for12 months
Remuneration for overtime work: +50 % in working days, +100 % on Sundays and holidays
Documents to be available at the place of pursuance of work
Posting of less than 3 months:
- contract on provision of services
- identification card or passport
- employment contract
- working permit from the country where the employee generally works if applicable
- social security statement – E 101 or E 102
- place of residence in Belgium
- EHIC – European Health Insurance Card
Employees posted to Belgium for a period of more than 3 months have to enclose a copy of the birth certificate and a copy of the wedding list.
Necessity to translate documents
Not required, however English or French translation is recommended.
Obligation to store the documents
Not in the country of destination. The company posting workers (employer) is obliged to keep the relevant (Czech) documents for a period of 2 years and submit them, upon request, to the Belgium labour inspection. Exemptions apply to artists, diplomats, international transport, etc.
Obligation to entrust a responsible representative
none
Obligation to entrust a responsible representative for receiving papers
none
Bulgaria
Notification duty
Yes
Notification office
National Employment Agency – www.az.government.bg/eng/index_en.asp
National Revenue Agency (financial office) – www.portal.nap.bg for posting exceeding 183 days
Tax office where posted employees must register when exceeding 183 days in Bulgaria
National Revenue Agency – http://portal.nap.bg/en/
Period of notification of posting
Notification may be carried out simultaneously with the posting.
Sanctions for failure to notify
In accordance with Art. 48 of the Foreigners Law, a failure to notify may lead to a fine of the equivalent of 250 Euro to 2,500 Euro for a natural person and 10,000 Euro for a legal person. A continuous failure to comply with the law may lead to the increase of the fine from 500 to 5,000 Euro for a natural person and 20,000 Euro for a legal person.
Notification form
There is no form required for the notification with the National Employment Agency.
Data to be notified
- a document confirming the employment relationship (usually the employment contract) of the posted employee in accordance with the legislation of the state where the employer is seated (Government Directive)
- a personal document together with a temporary residence permit in Bulgaria
- E 101, E 102 forms
Maximum length of working time
The maximum length of the working time is 8 hours. The working week is 5 days, i. e. 40 hours.
Minimum length of a rest period
- The working time is interrupted by one or more breaks. The employee is entitled to be given at least a 30 minute rest period for meal.
- An employee is entitled to be given at least a 12 hour continuous period of rest between two shifts.
- An employee is entitled to have a so-called weekly rest of at least 48 hours between two 5 day working weeks. An employee working on shifts (the modification of the beginning time of shifts in two consecutive weeks) is entitled to have a minimum of 24 hours of a weekly rest.
Minimum length of holidays
The minimum length of holidays is 20 working days per calendar year.
Minimum wage
The minimum monthly salary converted to Euro is 123 Euro.
An employer must pay an employee agreed remuneration for overtime work which must not be less than:
- 50 % for overtime work on working days;
- 75 % for overtime work on weekends and days off;
- 100 % for overtime work on official holidays;
- 50 % for overtime work when summarising the working time.
The increase in accordance with the article above is calculated based on the salary set in the employment contract if not stated otherwise.
Documents to be available at the place of pursuance of employment
- personal documents (ID or passport)
- employment contract with the employer from the EU country posting the worker
- E 101 or 102 form
- EHIC – European Health Insurance Card
- temporary residence permit in Bulgaria
Necessity to translate documents
Yes, precise translations in Bulgarian must be attached to documents written in foreign language. This also applies to the administrative proceeding concerning the notification of posted employees from abroad.
Obligation to store the documents
No.
Obligation to entrust a responsible representative
Bulgarian law does not explicitly stipulate the obligation unless the posted employee works for a local person who automatically becomes the representative of the employee. The representative must have a seat in Bulgaria.
Obligation to entrust a responsible representative for receiving papers
No, unless the employee works for a local person who automatically becomes the representative of the employee. The representative must have a seat in Bulgaria.
Cyprus
Notification duty
Yes
Notification office
Ministry of Labour and Social Insurance
Department of Labour
9, Klimentos street
1480 Nicosia Cyprus
tel.: 00357 22400802, 22400844
fax: 00357 22400809
e-mail: director@dl.mlsi.gov.cy
More information may be found on: www.mlsi.gov.cy
EU citizens must register with the Ministry of Interior if they plan to stay at Cyprus for more than 3 months:
Civil Registry and Migration Department
Ministry of Interior
Head Office – Chilonos street,
Nicosia
tel.: 00357 22403904
- the MEU1A1 form must be filled in
- sufficient income from an employment outside Cyprus must be proven
- health insurance must be proven (European Health Insurance Card)
- employment contract must be submitted
Tax office where posted employees must register when exceeding 183 days in Cyprus
The District Inland Revenue Department
Ministry of Finance
Andrea Zakou steet No. 9, Engomi
Nicosia
Period of notification of posting
Notification must be made at least one day prior to posting an employee.
Sanctions for failure to notify
Failure to comply with the notification duty can lead to a jail sentence up to 3 months or a fine of 3,420 Euro or both sanctions at the same time. In addition to this, other sanctions resulting from employment regulations may be imposed.
Notification form
There is no specific form for notification.
Data to be notified
- name of the employer, address of its headquarter and its legal form
- details on the legal representative acting on behalf of the enterprise and the representative in Cyprus if there is one
- the place where the services is provided (address, name, legal status, company’s premises where employees will provide the services)
- commencement date of the posting
- length of the posting
- personal identification data of posted employees
- type of work
Maximum length of working time
In general, weekly working time agreed on in collective agreements ranges from 38 to 40 hours. Weekly working time must not exceed 48 hours on average including overtime. Collective agreements are not published on the Internet. Their up-to-date versions are always available at relevant trade unions.
Minimum length of a rest period
11 consecutive hours within every 24 hours. If the working time exceeds 6 hours in one day, the employee is entitled to a 15 minute rest period during which he/she can leave the place of work. The employee is also entitled to an uninterrupted rest period of at least 24 hours a week.
Minimum length of holidays
Employees working on the basis of a 5 day working week are entitled to a minimum of 20 days of paid holidays a year and those working on the basis of a 6 day working week are entitled to a minimum of 24 days of paid holidays a year. The minimum paid holidays a year agreed in collective agreements is longer.
Minimum wage
The minimum wage set by law applies solely to shop assistants, officers, nurses and baby-sitters. Effective April 1, 2010, the minimum wage is set at 853 Euro when joining the company and 887 Euro after 6 months of work. The minimum wage for other professions is stipulated in collective agreements or directly between an employer and an employee, including an extra payment for 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
Necessity to translate documents
The obligatory notification must be in Greek and English; it is recommended having the employment contract translated to English.
Obligation to store the documents
Documents do not have to be stored.
Obligation to entrust a responsible representative
No
Obligation to entrust a responsible representative for receiving papers
No
Czech Republic
Notification duty
A natural or a legal person to whom a citizen of the EU/AAE/Switzerland is posted must notify the posting to a labour office. Moreover, foreigners need a work permit (except for legal exceptions). The notification must be submitted on the notification form (see below).
The employer’s notification duty is stipulated in the § 87 of the act no. 435/2004 Coll., on employment as amended.
Notification office
The competent labour office.
Tax office where posted employees must register when exceeding 183 days in the CR
The competent financial office.
Period of notification of posting
The day of the commencement of the employment at the latest.
Sanctions for failure to notify
Failure to comply with provisions of the Labour Code may lead to imposition of remedial measures as well as sanctions. Both forms are used both separately and simultaneously. Breach of the Labour Code is not considered a crime.
The inspection is carried out in accordance with the act no. 251/2005 Coll., on work inspection. This act stipulates maximum penalties for relevant breach of provisions of the Labour Code or other regulations. The penalties may be the following:
- for infringement of the maximum working time and the rest period – up to CZK 2 million
- for infringement of the minimum length of holidays per calendar year or the aliquot part – up to CZK 200 thousand
- for infringement of the minimum wage, the lowest guaranteed wage and for failure to pay overtime – up to CZK 2 million
- for infringement of security and health protection provisions – up to CZK 2 million
- for infringement of working conditions of pregnant women, breastfeeding women or women until the ninth month after the delivery, and young employees – up to CZK 1 million
- infringement of equal treatment of employees and prohibition of discrimination – CZK 400 thousand
- failure to comply with terms of agency employment – up to CZK 1 million
Notification form
See the Appendix
Data to be notified
- Name of the legal or the natural person in the CR intending to sign a contract with a foreign undertaking
- Information on the foreign employer
- Number and professions of posted employees
- Place of work
- Address of the accommodation in the CR
Maximum length of working time
The maximum working time is stipulated in the § 79 of the act no. 262/2006 Coll., Labour Code.
The weekly working time of an employee:
- working single-shift is a maximum of 40 hours a week.
- working two-shifts is a maximum of 38.75 hours a week.
- working three-shifts or in a continuous service is a maximum of 37.5 hours a week.
An employee under the age of 18 must not work more than 8 hours a day. In accordance with the second sentence of the § 3, his/her weekly working time may not exceed 40 hours in total when having two or more employment relationships.
Shorter weekly working time without a concurrent wage reduction may be stipulated in collective agreements or internal regulations.
Minimum length of a rest period
There are four types of a rest period in the CR:
- A lunch and rest break
An employer must provide the employee a lunch and rest break lasting at least 30 minutes after continuously working for six hours (four and half hours in case of young employees).
- A continuous rest period between two shifts
An employee must be given a continuous rest period of at least 12 hours between the end of one shift and the commencement of the subsequent shift.
- A continuous weekly rest period
An employee must have a continuous rest period of at least 35 hours per week, i. e. within an every period of seven consecutive calendar days.
- A safety break in accordance with specific legal regulations.
Minimum length of holidays
Annual holidays
The standard length of holidays is a minimum of 4 weeks per calendar year. Holidays of 5 weeks are provided to state employees, employees of municipal authorities, state funds, semi-budgetary organisations where salaries and standby remunerations are fully covered from contributions for operations granted from the founder’s budget or from payments in accordance with specific statutory provisions, schools founded by the Ministry of Education, Youth and Sports, a region, a municipality or a voluntary union of municipalities in accordance with the Schools Act, or employees of public non-profit institutional healthcare facilities.
Pedagogic and university academic employees are entitled to holidays of 8 weeks a calendar year.
Length of holidays for days of work
An employee not entitled to annual holidays or the aliquot part because of not being employed with one employer for at least 60 days shall have holidays for the days on which he/she carried out the work – one twelfth of the annual holidays per every 21 days of work in the relevant calendar year.
Minimum wage
The minimum wage is stipulated in:
- the Labour Code (act no. 262/2006 Coll., as amended) – mainly provisions of the § 111 and §112
- the government regulation no. 567/2006 Coll., on minimum wage, the lowest levels of guaranteed wage, definition of hazardous working environment and extra payment for work in the hazardous working environment as amended by the government regulation no. 249/2007 Coll. and the government regulation no. 452/2009 Coll.
The current minimum wage is CZK 48.10 per hour or CZK 8,000 per month.
The wage, salary or remuneration must not be lower than the minimum wage.
For this purpose, the wage does not include
- wage or salary for overtime work
- extra payment for work on a holiday
- bonuses for night work
- extra payment for work in a hazardous working environment (i. e. extra payment for dirty, heavy work)
- extra payment for work on Saturdays and Sundays.
If the wage, salary and the remuneration are stipulated in the remuneration system of the relevant employer, the wage, conversely, includes
- extra payment to seniors,
- quality bonuses,
- 13th salary, Christmas bonuses
A right for reimbursement of travel expenses must be considered separately from a right to a wage.
Provisions of the so-called lowest guaranteed wage refer to statutory provisions of the minimum wage. It protects employees in employment relationships where a wage is not stipulated in a collective agreement as well as for example state or municipal employees from being inadequately low remunerated. Employers negotiating with social partners are expected to secure the protection of fair employees` remuneration in provisions of collective agreements concerning the wage. The rates of the lowest guaranteed wage per weekly 40 hour working time are also stipulated in legal regulations (government regulation) alike the minimum wage. They are sorted into 8 categories according to the complexity, responsibility and difficultness of pursued work. Each category is stipulated the lowest guaranteed wage both per hour and per month.
In addition to the basic minimum wage and the lowest guaranteed wage, there are reduced wage rates which can be used for employees with a restricted working ability (due to the age or degree of disablement). These rates shall provide these groups an increased protection and encourage their chances on the labour market. However, the rates shall, under no circumstances, be considered a money equivalent for performed work of the employee. Employers must, above all, provide their employees a wage to according to the complexity, responsibility and difficultness, working conditions, work efficiency, and achieved results.
Provided the employee’s wage or the salary does not reach the minimum wage or the lowest relevant level of guaranteed wage, the employer must provide the employee a payoff.
The government setting the minimum wage rates and the lowest guaranteed wage in the implementing regulation takes into account the wage and consumer price development.
Documents to be available at the place of pursuance of work
An employer must keep records of European Union citizens and all employed or posted foreigners. The records shall contain data stipulated in the § 91 of the Employment Act and furthermore
- the sex
- classification according to the industrial classification of economic activities
- the highest achieved education
- education required for the job
- the period for which a work permit was issued
- the period of a residence permit
- the commencement and termination date of employment or posting
Necessity to translate documents
Recommended only
Obligation to store the documents
No
Obligation to entrust a responsible representative
Both the natural or legal person intending to sign a contract with a foreign undertaking and the foreign employer must give the name of a responsible person.
The person intending to sign a contract with the foreign undertaking must give his/her contact address.
Obligation to entrust a responsible representative for receiving papers
See above
Denmark
Notification duty
Yes
Notification office
Any foreign enterprise providing services in Denmark is obliged to register with the „Register for Foreign Service Providers“ (Register for Udenlandske Tjenesteydere – RUT).
A foreign enterprise states in the Register information about every single service performed in Denmark and about all employees posted to Denmark. If a company shall register for a VAT, it can do so with the RUT.
More detailed information can be found on www.virk.dk, the internet portal of the Danish state administration.
The Danish Commerce and Companies Agency
P.O. Box 622
0900 Copenhagen C
Denmark
Forms are available on www.virk.dk/RUT
Direct links to individual forms:
40112 form – registration of non-Danish companies. A company uses this form if posting employees for performing services in Denmark for the first time.
www.virk.dk/myndigheder/EOGS/Registration_of_Non-Danish_Company_and_Services__Start_-_40112
40113 form – registration of non-Danish companies. The form for companies which are already registered in Denmark. It is used for completion of new information on posted employees (e. g. extension of the stay, extension of services provided in Denmark, etc.)
www.virk.dk/myndigheder/EOGS/Registration_of_Non-Danish_Company_Services_-_40113
Tax office where posted employees must register when exceeding 183 days in Denmark
Employees must register for tax purposes if they stay in Denmark for more than 6 months. The registration form is available on:
Forms in printed versions are also available at regional customs and tax offices. The list of offices including addresses and telephone numbers and sorted by the place of the employment is available on www.statamt.dk
Period of notification of posting
8 days prior posting an employee to Denmark at the latest
Sanctions for not meeting the notification duty
Failure to comply with regulations set by the Danish legislation on posting of workers leads to proceedings in accordance with the Criminal Code. The case may also, in compliance with its seriousness, come to court.
Notification form
Forms as well as a manual for tax registration of foreign entities in Denmark are available on: www.skat.dk/SKAT.aspx?oId=151909&vId=200097&i=13#i151909
More detailed information and instructions are available on: www.skat.dk/SKAT.aspx?oId=151899&vId=200097&i=3#i151899s
Data to be notified
- names and surnames, address, date of birth, citizenship
- name, address and registration number of the employer posting the workers
- information on the place of employment of the employee for the time of posting
- validity of the form
- E – 101 form
- European Health Insurance Card
Maximum length of working time
37 hours a week. Specific working conditions including the length of working time are usually set in a collective agreement.
The maximum length of working time in Denmark is 48 hours per week on average for a period of a maximum of 4 months.
Information on collective agreements are available on:
Landsorganisationen i Danmark (LO)
Islands Brygge 32D
DK-2300 Copenhagen S
tel. +45 3524 6000
fax. +45 3524 6300
e-mail: da@da.dk
Attn. Ms. Anne Bindslev, Information Section
or
Dansk Arbejdsgiverforening (Employers’ Organisation)
Vester Voldgade 113
DK-1790 Copenhagen V
tel. +45 3338 9000
fax. +3312 2976
e-mail : da@da.dk
Attn. Ann B. Poulsen, Chief Consultant
Minimum length of a rest period
The employee is entitled to a rest period if his/her working time exceeds 6 hours. Its length is not stipulated by law; it is usually set in collective agreements. A regular break lasts from 15 to 30 minutes.
Specific provisions apply to night work: an employee is not allowed to work more than 8 hours within 24 hours for a period of 4 months.
In addition to this, there are other regulations of the rest period, e. g. for some professions (for example motor vehicle drivers, etc.)
Minimum length of holidays
5 weeks of holidays. Besides that, all employees are fully reimbursed for all state holidays.
Minimum wage
Wages are primarily negotiated in collective agreements (the minimum wage can thus be set in the collective agreement in some cases).
These collective agreements signed by Danish entities are not binding for employers with a seat of residence in another EU member state and posting employees to Denmark. There is no Danish legislation stipulating the minimum wage for these employees.
Overtime payments differ by provisions of individual collective agreements. However in most cases, a 50% increase for the first three hours and 100 % for the subsequent overtime hours, work on Sundays and state holidays are applied.
Documents to be available at the place of pursuance of work
- identification document
- E 101 or E 102
- European Health Insurance Card (EHIC)
Nationals from other EU member states posted to Denmark must be able to prove that they are regularly employed by an employer from any EU member state other then Denmark.
Necessity to translate documents
No requirements for language mutations of employment documents are stipulated by Danish legislation.
Obligation to store the documents
no
Obligation to entrust a responsible representative
no
Obligation to entrust a responsible representative for receiving papers
no
Estonia
Notification duty
no
Notification office
no
Tax office where posted employees must register when exceeding 183 days in Estonia
no
Period of notification of posting
no
Sanctions for failure to notify
no
Notification form
no
Data to be notified
no
Maximum length of working time
48 hours a week
Minimum length of a rest period
Not stipulated
Minimum length of holidays
28 calendar days per year. Employees in education, research, underground work, etc. are entitled to a 35 – 56 day holiday.
Minimum wage
4,350 EEK (278 EUR)
Documents to be available at the place of pursuance of work
- E 101 or E 102 forms
- EHIC – European Health Insurance Card
- identification document
Necessity to translate documents
no
Obligation to store the documents
no
Obligation to entrust a responsible representative
no
Obligation to entrust a responsible representative for receiving papers
no
Finland
Notification duty
No
Notification office
No
Tax office where posted employees must register when exceeding 183 days in Finland
Posted employees must be registered with the www.mol.fi/mol/en/index.jsp). More information on: www.mol.fi/mol/en/02_working/05_foreigners/01_permits_registration/index.jsp(English version). Regarding tax issues, contact the Finnish Tax Administration (Verohallinto in Finish), www.vero.fi. Its web site, available also in English, provides contacts to regional and local tax offices (see section „Contacts“). Telephone inquiries regarding taxation in Finland are answered in English at the telephone number +358-20 697050 (020 697050 for calls from Finland), on working days from 9 a. m. to 3 p. m.
Period of notification of posting
No
Sanctions for failure to notify
No
Notification form
No
Data to be notified
No
Maximum length of working time
The regular working time is a maximum of 8 hours a day and 40 hours a week.
Minimum length of a rest period
A one hour rest period is set for a working time longer than 6 hours; it can be shortened to a minimum of half an hour upon agreement.
Minimum length of holidays
The length of holidays depends on the length of the employment relationship and accounts for 2 to 2.5 days for ever month of work (an employee must work at least 14 days or 35 hours a month).
Minimum wage
The minimum wage is based on the generally binding collective agreement in the given sector. Collective agreements are referred to at the web site of the largest Finish union SAK (www.sak.fi) where every trade union is linked to the relevant collective agreement. The English version www.sak.fi/english provides general information on collective agreements in the section “This is SAK – Labour market system – Agreements“, where it is stated that some trade unions and employers’ federations can also provide translations of their collective agreements into English. Most other unions provide, besides others, general information on collective agreements in given sectors in English. Collective agreements of individual industry branches and services can also be searched on www.finlex.fi/en – section “Secondary legislation“ – “Collective Agreements“. Searching can be made alphabetically or by the year of signing the agreement.
Overtime work is remunerated with 50% extra payment for the first 2 overtime hours and 100% extra payment for every subsequent overtime hour. The extra payment is based on the standard wage per hour.
Documents to be available at the place of pursuance of work
Prior to the commencement of the work of posted employees, the representative of the employer must have the following documents in writing:
- E 101 or E 102 form
- EHIC – European Health Insurance Card
- identification document
- identification data on the employer and data on the responsible person in the country of employer’s residence
- information of working conditions applied in the employment contract of the posted employee
- clarification of the qualifications of the posted worker to pursue the work (services)
Necessity to translate documents
Translation is not required however the representative of the employer must be able, in case of an incomprehensible language, to explain the content of the documents.
Obligation to store the documents
Prior to the commencement of the work of posted employees, the employer must notify the entity for which the work will be pursued who will keep the documents for the period of posting (usually a representative of the employer). The data must be stored for a period of two years after the termination of the employment in Finland.
In case employees are posted in Finland more than 8 days, the employer or the representative of the enterprise posting the employees must keep records of the working time and the wage paid to posted employees.
Obligation to entrust a responsible representative
If an employer of a posted employee does not have a business representation in Finland, it must appoint a representative who has a full power to act on behalf of the employer at the court and receive papers for the employer. The representative must be appointed by the commencement of the work of the posted employee at the latest and the appointment must continue for a minimum period of 12 months after the termination of the employment in Finland. The representative does not have to be appointed in case of posting shorter than 14 days.
The representative must have a seat in Finland.
Obligation to entrust a responsible representative for receiving papers
No
France
Notification duty
Yes
Notification office
Labour department at the place where the work is pursued (Direction départementale du travail)
The list of departaments available on: http://www.travail-solidarite.gouv.fr/informations-pratiques,89/adresses-utiles,167/vos-interlocuteurs-en-regions,168/services,170/directions-departementales-du,172/
Tax office where posted employees must register when exceeding 183 days in France
Tax Centre at the place where the work is pursued (Centre des impôts)
The list of the centres is available on: http://www.calcul-impots.com/centres/
Period of notification of posting
No precise term is stipulated. The notification must be written in French and submitted prior to the posting as a personal delivery registered letter with a delivery confirmation, by fax or in an electronic version.
Sanctions for failure to notify
Failure to comply with the notification duty may lead to a fine of up to 750 Euro.
Notification form
The form is available on: http://www.travail-solidarite.gouv.fr/informations-pratiques,89/formulaires,55/etrangers-en-france,69/detachement-de-travailleurs,9542.html
Data to be notified
Company data: name, address and contacts, legal form, subject of business, identification number
Information on posting: address and contacts of the company representative in France for the period of posting, address and contacts of the client, dates and length of posting, working time
Information on posted employees: name, date of birth, citizenship, qualifications, type of work to be pursued, gross monthly salary, date of signing the contract
Maximum length of working time
35 hours a week. Exemptions from this rule apply to certain professions in the security and health sector (38 hours). Overtime work is allowed, working time may not exceed 48 hours a week.
Minimum length of a rest period
11 hours/day + 1 day a week. The employee is entitled to a 20 minute rest period as long as the working time exceeds 6 hours. Exemptions from this rule apply to certain professions in the security and health sector.
Minimum length of holidays
5 weeks a year (2.5 days per month)
Minimum wage
8.86 EUR/hour, i. e. 1,343.77 EUR/month (since 1st January, 2010)
Documents to be available at the place of pursuance of work
- notification document
- abstract of the Commercial Register
- sub-delivery contract or contract on services
- invoices
- employees` payroll slips and their working time
- documents on payment of health (European Health Insurance Card) and social insurance (E 101 form issued by the Czech Social Security Administration)
- certificate on employees` health check
Necessity to translate documents
The documents have to be translated to French.
Obligation to store the documents
Accounting documents have to be stored for 10 years, other documents for 5 years.
Obligation to entrust a responsible representative
No
Obligation to entrust a responsible representative for receiving papers
No
continue to document “Terms of posting workers to EU member states - part two“
