Posting Compliance Checklist: Every Obligation Before, During and After a Posting

The 14 steps below follow that order, from the posting test to the penalties for a breach.

Two sets of rules apply to every posting, with two clocks and two authorities: labour law belongs to the host State, social security stays with the sending State's institution. This checklist puts the EU rules for posted workers into one sequence.

Each step gives its EU legal basis and names the guide that explains it. The checklist also sets out what changes from 2 November 2028 and where national law goes further.

What Does Posting Compliance Involve?

A posting employer complies when it applies the host State's core terms of employment, meets the administrative requirements the host State may impose under Article 9 of Directive 2014/67/EU, and settles which State's social security legislation applies. Directive 96/71/EC guarantees posted workers the host terms on the matters listed in its Article 3(1). Directive 2014/67/EU, in force since 17 June 2014 and in the EEA since 1 January 2020, lists what a host State may require in Article 9(1)(a) to (f). Regulations (EC) No 883/2004 and No 987/2009 decide which single social security legislation applies. Both Directives bind the Member States, so the employer follows each host State's transposition act; the two Regulations apply directly.

The two clocks never merge. Under Article 3(1a) of Directive 96/71/EC, a posting becomes long-term after 12 months, or 18 months on a motivated notification, while Article 12(1) of Regulation (EC) No 883/2004 keeps the sending State's legislation for an anticipated duration of up to 24 months. The A1 shows which social security legislation applies, but EU law does not make it a precondition for working abroad today. What the document proves is explained under A1 certificate.

The checklist runs in three phases with 14 steps: seven before the posting starts, three during it and four after it or at the 12-month mark. The table gives each step's EU legal basis and when it falls due.

EU rules, as of 5 November 2026.

Before the Posting Starts: Seven Steps

Seven duties fall before the first working day: four under the posting directives, one under Directive (EU) 2019/1152, one under the social security Regulations and one for staff from outside the EU. The seven steps are listed below in order.

1. Check that the assignment is a posting. Article 2(1) of Directive 96/71/EC defines a posted worker as "a worker who, for a limited period, carries out his work in the territory of a Member State other than the State in which he normally works". The posting must fit one of the three situations of Article 1(3): a services contract, an establishment or group undertaking, or a temporary employment undertaking or placement agency, as set out in the Posting of Workers Directive.
2. Check the host terms and pay. Since 30 July 2020 (in the EEA since 1 January 2023), the host terms on the matters listed in Article 3(1) of Directive 96/71/EC include "remuneration", not only a minimum rate. Total gross amounts are compared, not individual elements (recital 18 of Directive (EU) 2018/957), as explained under posted worker remuneration.
3. Give the worker written information before departure. Article 7 of Directive (EU) 2019/1152 requires it, except where each work period abroad is four consecutive weeks or less and the Member State does not provide otherwise (Article 7(4)). For posted workers, Article 7(2) adds host remuneration, posting allowances, travel, board and lodging arrangements, and the link to the host State's single official national website.
4. Settle social security and request the A1. The sending State's legislation continues for up to 24 months' anticipated duration if the worker does not replace another person (Article 12(1) of Regulation (EC) No 883/2004). Today, the employer informs the competent institution "whenever possible in advance" (Article 15(1) of Regulation (EC) No 987/2009); the procedure is described under how to apply for an A1 certificate.
5. File the posting declaration. Article 9(1)(a) of Directive 2014/67/EU allows the host State to require a declaration "at the latest at the commencement of the service provision", with the identity of the provider, the anticipated number of clearly identifiable posted workers, the persons of step 6, the anticipated duration with start and end dates, the workplace addresses and the nature of the services: see posting declarations. Since 2 February 2022, drivers within Directive (EU) 2020/1057 are declared one per driver in the IMI public interface: the road transport posting declaration.
6. Name the liaison person and the contact person. Article 9(1)(e) of Directive 2014/67/EU covers a person to liaise with the authorities, and Article 9(1)(f) a contact person for the social partners, who does not have to be present in the host Member State but must be available on reasonable and justified request; national presence duties are under contact person and representative.
7. Check staff who are not EU nationals. The Your Europe business page states: "You may also post workers who are nationals of countries outside the EU, provided they are legally residing and working in an EU country. The same posting rules apply to these workers." In C-43/93 Vander Elst (9 August 1994), the Court of Justice held that the host State may not require work permits from a national immigration authority, with attendant costs and an administrative fine, for third-country nationals lawfully and habitually employed by a provider established in another Member State: see posting third-country nationals.

During the Posting: Three Steps

Once work starts, compliance shifts to the workplace: documents ready for inspection, host terms applied throughout and, on building sites, liability along the contract. Three steps apply for the whole posting.

8. Keep the documents available. Article 9(1)(b) of Directive 2014/67/EU allows the host State to require the employment contract or an equivalent document under Directive 91/533/EEC, payslips, time-sheets showing the beginning, end and duration of daily working time, and proof of payment of wages. They are kept at an accessible and clearly identified place, such as the workplace or building site, for mobile transport workers the operations base or vehicle, and a translation may be required (Article 9(1)(d)): see documents for posted workers.
9. Apply the host terms and report changes. The Article 3(1) terms of Directive 96/71/EC apply for the whole posting. The Your Europe business page "Posting staff abroad" (last checked on 30 September 2026) states that changes to the declared data must be reported; the deadline is set by each host State's law.
10. Check liability on building sites. Article 12(2) of Directive 2014/67/EU lets posted workers hold the contractor of which their employer is a direct subcontractor liable for outstanding net remuneration at the minimum rates of pay and for contributions due to common funds, mandatorily only for the building work in the Annex to Directive 96/71/EC. Whole-chain liability exists only where national law provides it, as set out under Enforcement Directive 2014/67/EU.

After the Posting and at the 12-Month Mark: Four Steps

Two clocks run during every posting, and neither ends the employer's duties: the labour-law clock of Directive 96/71/EC at 12 months and the social security clock of Regulation (EC) No 883/2004 at 24 months. Four steps follow.

11. Watch the 12-month labour-law clock. After an effective duration of more than 12 months, Article 3(1a) of Directive 96/71/EC applies all applicable host terms except the conclusion and termination of the contract, including non-competition clauses, and supplementary occupational retirement pension schemes. A motivated notification extends the period to 18 months (third subparagraph); it is a notification, not an authorisation, and the worker stays posted: see long-term posting.
12. Watch the 24-month social security clock. Beyond the 24 months of Article 12(1) of Regulation (EC) No 883/2004, only an exception agreement under Article 16(1) of that Regulation keeps the sending State's legislation, as explained under the Article 12 posting rule.
13. Deliver documents after the posting. Article 9(1)(c) of Directive 2014/67/EU lets the host authorities request the documents after the posting, for delivery within a reasonable period. Retention periods are national.
14. Know what a breach costs. Article 20 of Directive 2014/67/EU requires penalties that are "effective, proportionate and dissuasive". The Commission reported in COM(2024) 320 of 30 April 2024 that maximum fines for breaches of national posting rules ranged from EUR 1 100 (Latvia) to EUR 400 000 (Austria) and EUR 500 000 (Germany). Fines can be recovered across borders through IMI; national amounts are compared under posting penalties.

What Changes for Posting Compliance from 2 November 2028

Regulation (EU) 2026/2359 of 7 October 2026 has been in force since 1 November 2026, and its new posting rules for the A1 steps apply from 2 November 2028; the labour-law steps of this checklist are not part of that Regulation. Under Regulation (EC) No 987/2009 as amended, the employer notifies the institution before the activity starts from 2 November 2028, with an A1 request and an automatic acknowledgement where the A1 is not issued at once (Article 15(1) and (1a)). Business trips, defined since 1 November 2026 (Article 1(2)(eb)), are exempt from prior notification only from 2 November 2028, as are activities of up to three consecutive days of work within 30 consecutive days, except the construction work in Annex 6 (Article 15(1b)). Prior affiliation of a person recruited to be posted is at least one month (Decision A2) today and at least three months from 2 November 2028 (Article 14(1)).

Under Article 87b(4) of Regulation (EC) No 883/2004, persons sent before 2 November 2028 keep the old Article 12 for that posting. The take-over of Regulation (EU) 2026/2359 by Norway, Iceland, Liechtenstein and Switzerland is pending as of 5 November 2026. The table compares four A1 topics.

As of 5 November 2026.

A Single EU Declaration Form: Still a Proposal

A common EU posting declaration is only proposed: COM(2024) 531 of 13 November 2024 (procedure 2024/0301(COD)) passed the European Parliament's first reading on 20 October 2026 and, as of 5 November 2026, awaits the Council's first-reading position. No regulation has been adopted, and no State participates yet.

As proposed, host States would opt in voluntarily, a declaration through the public interface would replace the national declaration in a State that opts in, and joining or leaving would need six months' notice. Until then, step 5 runs through national systems; the proposal is tracked under EU e-declaration.

What This Checklist Leaves to Other Rules

The checklist covers the EU posting and social security duties only: residence and work authorisation, tax and payroll follow their own rules, and national law may add duties. Work permits follow immigration law beyond the Vander Elst line, and payroll follows tax law. Construction carries extra national sector rules.

Does the Checklist Change for Employers Outside the EU?

The labour-law steps apply to employers from outside the EU as well: Article 1(4) of Directive 96/71/EC provides that undertakings established in a non-member State "must not be given more favourable treatment" than undertakings established in a Member State.

The social security steps differ: outside the 32 States that use the A1 (the EU, Iceland, Liechtenstein, Norway, Switzerland and the United Kingdom), no A1 exists. Where a bilateral social security agreement applies, it decides cover and a certificate of coverage is issued under it; that certificate is not an A1, and no A1 exists for the United States, India or Canada. Each agreement is set out under social security agreements.

How Far Can National Rules Go Beyond the EU Minimum?

Member States may impose only administrative requirements that are justified and proportionate (Article 9(1) of Directive 2014/67/EU), and further measures only if justified (Article 9(2)).

The European Commission reads declaration deadlines set hours or days before the posting as going beyond what Article 9(1)(a) of Directive 2014/67/EU expressly authorises (COM(2019) 426 of 25 September 2019). Germany, as of 5 November 2026, requires a notification before each work or service begins in the sectors of the AEntG and § 2a SchwarzArbG (§ 18 AEntG, § 16 MiLoG). Switzerland, which is not bound by Directive 2014/67/EU, requires notification at least 8 days before work starts (EntsG, SR 823.20, version of 1 January 2024).

National systems, change deadlines and presence duties differ, and each State's duties are compared under posting rules by country.