Cross-Border Posting of Employees

Posting of employees in EU countries is based on the freedom of providing services by entrepreneurs in other Member States. Posted employees perform temporary work for their employers in another Member State.

CPC Consulting as an employment agency operates based on the act on temporary employment and posts employees to perform work for a foreign employer/user. CPC Consulting is responsible for recruitment of employees, their employment and HR and administrative service during the contract. Companies assisted by CPC Consulting are mostly located in Germany, Austria and Norway.

Benefits for the employer:

> meeting cyclical and seasonal staff shortages,
> access to motivated employees missing on the local labour market,
> CPC Consulting taking over all formal obligations related to legal employment and preparation to start work at the customer,
> responsibility of CPC Consulting before Polish and foreign inspection bodies,
> optimization of the costs of work due to lower social insurance and health insurance premiums in Poland than in particular EU countries,
> simple calculation of the costs of work based of the product of the established hourly rate and the number of worked hours,
> increasing efficiency of work of the company’s own team of employees which is supported by posted employees, also ready to work extra hours.

Legal aspects of cross-border posting of employees

The legal basis to post employees is Directive 96/71/EC of the European Parliament and the Council dated 16 December 1996 with regards to posting employees within the provision of services and Directive of the European Parliament and the Council 2014/67/EU dated 15 May 2014 on the enforcement of directive 96/71/EC with regards to posting employees within the provision of services, amending the regulation (EU) no. 1024/2012 on administrative cooperation via the Internal Market Information System.

The Member States are obliged to guarantee equal treatment of posted employees among others concerning:

> working and rest periods,
> number of days of annual leave,
> minimum remuneration rate,
> any allowances for remuneration,
> occupational health and safety principles at work,
> equal treatment of men and women and other anti-discrimination rules.

Social insurance and health insurance premiums for employees are paid in the country of employment, while taxes from the first day are levied in the host country. The employer’s company requests A1 forms for their employees which confirm being subject to the social insurance system of the country where a given employee is employed.