Posting compliance
Posting Penalties: Fines for Missing Declarations, Documents and A1 Certificates by Country
Posting fines in Europe: what Austria, Germany, France and nine other states charge for missing declarations, documents and A1s, with act and section.
Summary
Posted workers fines are set by each host State's own posting act: EU law, in Article 20 of Directive 2014/67/EU, only requires penalties that are effective, proportionate and dissuasive, so the same missed declaration can cost up to EUR 4,000 per posted worker in France or up to EUR 20,000 per offence in Austria.
Directives bind Member States, so the fine follows the host State's act. The A1 is a social security document on its own clock (an anticipated posting of up to 24 months, Article 12(1) of Regulation (EC) No 883/2004), not a labour-law declaration; who counts among posted workers is explained under posted workers in the EU.
The page runs from the EU frame through national fines to avoidance, with figures checked on 5 November 2026.
What EU Law Requires of National Posting Penalties
EU law sets no amount: Article 20 of Directive 2014/67/EU and Article 5 of Directive 96/71/EC require each Member State to lay down penalties that are effective, proportionate and dissuasive, and the Member States had to notify their penalty rules to the Commission by 18 June 2016. Directive 2014/67/EU has applied in the EEA since 1 January 2020 (Joint Committee Decision 215/2018); Switzerland is not bound.
The Commission's report COM(2024) 320 of 30 April 2024 found maximum posting fines from EUR 1,100 (Latvia) to EUR 400,000 (Austria) and EUR 500,000 (Germany), and six Member States with criminal fines. COM(2019) 426 gave per-worker maxima of EUR 1,165 (Malta) to EUR 10,000 (Austria, Finland), 2019 values, not current ones. The duties behind these penalties sit in the Enforcement Directive 2014/67/EU.
Under Article 3(1), sixth subparagraph, of Directive 96/71/EC, where the single official national website does not indicate which terms apply, that is taken into account in determining penalties, to the extent necessary for proportionality. COM(2024) 320 named six Member States without this rule: Ireland, Spain, France, Cyprus, Slovenia and Slovakia.
Proportionality Limits Set by the Court of Justice
The Court of Justice has drawn three limits around posting fines. In C-64/18 Maksimovic (Sixth Chamber, 12 September 2019) it held that Article 56 TFEU precludes minimum fines cumulated per worker without a ceiling, a 20 % cost surcharge and substitute custodial sentences, and in C-33/17 Čepelnik (Grand Chamber, 13 November 2018) that a client may not be ordered to suspend payments or lodge security against a possible fine on a foreign contractor. In C-205/20 NE (Grand Chamber, 8 March 2022) it gave the proportionality requirement of Article 20 of Directive 2014/67/EU direct effect, so courts disapply national rules only as far as proportionality requires.
The other posting judgments are explained in the posting of workers case law.
Posting Fines by Country
Twelve host States have posting fines confirmed in the national act or at the competent authority on 5 November 2026, and their units differ: per offence in Austria, per posted worker in France, Italy and Luxembourg, per affected worker in Liechtenstein and by the number of workers in the Netherlands.
| Country | Breach | Maximum or range (unit and condition) | Legal basis | Country page |
|---|---|---|---|---|
| Austria | Report missing, late or incomplete; documents including the A1 not kept | Up to EUR 20,000 per offence, regardless of the number of workers | § 26(1) LSD-BG (BGBl. I Nr. 174/2021, since 1 September 2021) | posting fines in Austria |
| Austria | Wage documents not kept or provided | Up to EUR 20,000, EUR 40,000 if repeated, per offence regardless of the number of workers, for postings beginning after 31 December 2026 | § 28 with § 72(14) LSD-BG (BGBl. I Nr. 66/2026) | |
| Austria | Underpayment | Bands up to EUR 400,000 | § 29(1) LSD-BG | |
| Germany | Notification, change report, documents, in the notification sectors | Up to EUR 30,000 | § 23(1) Nr. 7, 8, 10 and (3) AEntG | posting fines in Germany |
| Germany | Time records | Up to EUR 50,000 | § 23(1) Nr. 9 and (3) AEntG | |
| Germany | Working conditions not granted; commissioning a non-compliant contractor | Up to EUR 500,000 | § 23(1) Nr. 1, (2) and (3) AEntG | |
| France | No SIPSI declaration or no representative | Up to EUR 4,000 per posted worker; EUR 8,000 per worker for a repeat within two years; total cap EUR 500,000 | Articles L1264-1, L1264-3 Code du travail | posting fines in France |
| Italy | Notification | EUR 150 to 500 per worker (base amount, increased by 20 % under Law 145/2018) | Art. 12(1) D.Lgs. 136/2016 | posting fines in Italy |
| Italy | Documents | EUR 500 to 3,000 per worker (base amount, increased by 20 %) | Art. 12(2) D.Lgs. 136/2016 | |
| Italy | Contact persons | EUR 2,000 to 6,000 (base amount, increased by 20 %) | Art. 12(3) D.Lgs. 136/2016 | |
| Italy | Cap for the fines of art. 12(1), (2) and (3-ter) | EUR 150,000 | Art. 12(4) D.Lgs. 136/2016 | |
| Netherlands | No notification | EUR 1,500 (under 10 workers), EUR 3,000 (10 to 19), EUR 4,500 (20 or more); EUR 750 for a self-employed person | Beleidsregel boeteoplegging WagwEU 2025 (since 1 February 2025) | posting fines in the Netherlands |
| Netherlands | Documents | EUR 8,000 in total, not per worker | Beleidsregel boeteoplegging WagwEU 2025 | |
| Netherlands | Client does not check the notification | EUR 1,500 (EUR 750 for a natural person) | Beleidsregel boeteoplegging WagwEU 2025 | |
| Netherlands | Statutory maximum | EUR 27,500 (fourth category, from 1 January 2026) | Article 15(1) WagwEU with Article 23(4) Wetboek van Strafrecht | |
| Luxembourg | Declaration, documents, client checks | EUR 1,000 to 5,000 per worker; EUR 2,000 to 10,000 per worker for a repeat within two years; cap EUR 50,000 | Article L.143-2 Code du travail, as stated by the ITM | posting fines in Luxembourg |
| Ireland | No Form of Declaration | Up to EUR 5,000 on summary conviction (class A fine); up to EUR 50,000 on indictment | Regulation 5 of S.I. No. 412 of 2016 | posting fines in Ireland |
| Czechia | Notification duty | Up to CZK 100,000 | §§ 139 and 140 Act No. 435/2004 Coll. (SÚIP) | posting fines in Czechia |
| Sweden | Notification to Arbetsmiljöverket | Sanction fee of SEK 20,000 | 12 § förordning (2017:319) | posting fines in Sweden |
| Iceland | Registration and other duties | Administrative fines up to ISK 5,000,000; daily fines up to ISK 1,000,000 per day | Act No. 45/2007, as stated by the AOSH | posting fines in Iceland |
| Liechtenstein | Notification (Art. 6a), documents (Art. 6b), cooperation duties | Up to CHF 20,000 per affected worker | Article 9(2) Entsendegesetz (LGBl. 2000 Nr. 88) | posting fines in Liechtenstein |
| Liechtenstein | Minimum working conditions | CHF 500 to 50,000 per affected worker | Article 9(3) Entsendegesetz | |
| Switzerland | Notification | Up to CHF 5,000 | Article 9(2)(a) EntsG (version of 1 January 2024) | posting fines in Switzerland |
| Switzerland | Minimum working conditions | Up to CHF 30,000 or a ban of one to five years | Article 9(2)(b) EntsG | |
| All States | Posting rules in all 32 states |
Maximum amounts and ranges as checked on 5 November 2026; currencies as in the act.
A per-worker cap grows with the posting and a per-offence cap does not; all amounts are maxima or ranges except the Dutch norm amounts, and Law 145/2018 raises the Italian base amounts by 20 %.
Countries Without a Confirmed Current Fine Level
No current figure is given for the other host States, because the posting fine in force on 5 November 2026 could not be confirmed in the national act. The 19 States are listed below.
- Belgium (see posting to Belgium)
- Denmark, Poland, Spain, Slovenia and Slovakia
- Estonia, Latvia, Bulgaria, Cyprus and Finland
- Romania (general declaration fines)
- Hungary, Croatia, Greece, Malta, Portugal and Lithuania
- Norway
The United Kingdom gets no inbound figure, and the 2019 ranges are no substitute.
Fines for a Missing or Late Posting Declaration
A missing or late posting declaration is the breach every State in the matrix fines, and in the EU and the EEA Article 9(1)(a) of Directive 2014/67/EU lets host States require a simple declaration at the latest at the commencement of the service provision. Deadlines and systems per State are set out under posting declarations.
Germany fines up to EUR 30,000 (§ 23(3) AEntG) where the employer must notify, in the AEntG and § 2a SchwarzArbG sectors (§ 18 AEntG). Austria fines up to EUR 20,000 per offence regardless of the number of workers (§ 26(1) LSD-BG), France up to EUR 4,000 per posted worker, capped at EUR 500,000 (Article L1264-3 Code du travail), and Italy EUR 150 to 500 per worker (Article 12(1) of D.Lgs. 136/2016, base amount).
Fixed amounts apply in the Netherlands, EUR 1,500 to 4,500 by the number of workers (Beleidsregel 2025, in force since 1 February 2025), and in Sweden, a SEK 20,000 sanction fee (12 § förordning (2017:319)); Switzerland fines up to CHF 5,000 (Article 9(2)(a) EntsG).
Fines in Road Transport
Drivers posted under Directive (EU) 2020/1057 are declared in the IMI public interface, not the national system, and national acts fine the missing driver declaration separately. Filing the road transport posting declaration is explained under road transport posting declaration.
| Country | Breach | Maximum or range | Legal basis |
|---|---|---|---|
| Austria | Missing driver declaration | Up to EUR 20,000 | § 26a(1) LSD-BG |
| Austria | Documents not sent after the posting | Up to EUR 40,000 | § 27a LSD-BG |
| Austria | Client acting with knowledge | Up to EUR 20,000 or EUR 40,000 by breach | § 27b(1) and (2) LSD-BG |
| Austria | Driver not carrying the documents | Up to EUR 1,000 | § 26a(2) LSD-BG |
| Romania | Late, missing or incomplete driver declaration; documents not produced at a roadside check | RON 10,000 to 15,000 | Article 48(5) to (8) of Law No. 16/2017 |
Fines for Missing Documents and Time Records
Documents are the second fine trigger: Article 9(1)(b) of Directive 2014/67/EU lets host States require the employment contract or an equivalent document, payslips, time-sheets and proof of payment of wages at the workplace, and the matrix States fine their absence.
Germany fines missing documents up to EUR 30,000 and missing time records up to EUR 50,000 (§ 23(3) AEntG), for employers covered by § 19 AEntG or § 17 MiLoG. Austria fines wage documents not kept or provided up to EUR 20,000, EUR 40,000 if repeated, per offence regardless of the number of workers, for postings beginning after 31 December 2026 (§ 28 with § 72(14) LSD-BG). Italy fines EUR 500 to 3,000 per worker (Article 12(2) of D.Lgs. 136/2016, base amount), the Netherlands EUR 8,000 in total (Beleidsregel 2025).
Liechtenstein fines a breach of its document duty up to CHF 20,000 per affected worker (Article 9(2) Entsendegesetz). The full list of documents for posted workers is under documents for posted workers.
Is There a Fine for Posting Without an A1 Certificate?
EU law attaches no fine to a missing A1: the A1 shows which State's social security legislation applies (Article 19(2) of Regulation (EC) No 987/2009), and Article 15(1) of that Regulation today asks the employer to inform the competent institution whenever possible in advance. Regulation (EC) No 987/2009 itself sets no penalty.
Of the posting acts checked, only Austria's sets a confirmed fine: § 21(1) LSD-BG requires the A1 at the workplace or electronically accessible or, if unobtainable before the posting, the application and proof of foreign cover in German or English, and § 26(1) Z 3 fines a breach up to EUR 20,000 per offence, regardless of the number of workers.
The A1 and the declaration are separate duties on separate clocks; what an A1 certificate proves is explained under A1 certificate.
No other A1 fine is confirmed in a national act as of 5 November 2026.
Penalties Beyond Fines: Suspension, Bans and Client Liability
Fines are not the only sanction: several host States can stop the service or bar the provider, and some fine the client that did not check its contractor. France can suspend the service for up to one month (Article L1263-4 Code du travail), bar a provider with unpaid fines for two renewable months (L1263-4-2) and fine a breach of the suspension up to EUR 10,000 per worker (L1263-6).
Switzerland can ban a provider for one to five years instead of or with a fine up to CHF 30,000 (Article 9(2)(b) EntsG), and criminal fines for systematic breaches reach CHF 1,000,000 (Article 12(3) EntsG). Austria bans for one to five years (§ 31(1) LSD-BG) and fines a breach of the ban EUR 2,000 to 20,000 (§ 31(4) LSD-BG); Liechtenstein bans for up to five years (Article 7(2) Entsendegesetz). Germany excludes a company from public contracts after a fine of at least EUR 2,500 under § 21 of the German Posted Workers Act.
Clients are fined too: EUR 1,500 in the Netherlands for not checking the notification (EUR 750 for a natural person), and up to EUR 40,000 in Austria for a road-transport client acting with knowledge (§ 27b LSD-BG).
How to Avoid Posting Fines
Most posting fines in the matrix fall on paperwork that can be finished before the first working day, so the check runs per posting and per host State.
Every other duty is in the posting compliance checklist; the six checks below cover these fines.
- Identify the host State's posting act and any sector limits, such as § 18 AEntG.
- File the declaration at the latest when the service starts, or earlier where the national act says so.
- Request the A1 whenever possible in advance and keep it, or the Austrian alternatives, where the host act asks for it.
- Keep the documents the host act lists at the workplace.
- Name the contact person the host act requires; Italy fines a missing one EUR 2,000 to 6,000 (Article 12(3) of D.Lgs. 136/2016).
- Check the host State's single official website for the applicable terms.
Fines are set case by case within these maxima, so no estimate is given for a named posting.
Posting Fines Beyond the Host State: Recovery, Pending EU Rules and Social Security
A fine does not stay in the host State, and seven neighbouring rules decide how it travels and what changes next.
- Cross-border enforcement of posting fines: notification within one month of the request (Article 16(3) of Directive 2014/67/EU), optional refusal below EUR 350 (Article 17(b)), suspension while challenged (Article 18).
- European Labour Authority: on request, supports cross-border enforcement procedures on penalties and fines (Article 7(1)(d) of Regulation (EU) 2019/1149).
- EU e-declaration for posting: COM(2024) 531 of 13 November 2024, a voluntary opt-in, pending as of 5 November 2026 and awaiting the Council's first-reading position.
- A1 for business trips from 2028: from 2 November 2028, notification before the activity starts (Article 15(1) of Regulation (EC) No 987/2009 as amended by Regulation (EU) 2026/2359), with business trips and no more than three consecutive days of work within 30 consecutive days exempt from prior notification, except Annex 6 construction (Article 15(1b)); EEA and Swiss take-over pending as of 5 November 2026. An A1 binds other States' institutions until withdrawn (A1 validity and withdrawal).
- Contact person for posted workers: the social partners' contact person need not be present in the host Member State (Article 9(1)(f) of Directive 2014/67/EU); presence duties are national.
- Posting third-country nationals: C-43/93 Vander Elst (9 August 1994) bars host work permits and administrative fines for third-country nationals lawfully and habitually employed by a provider from another Member State.
- Long-term posting after 12 months: the labour-law clock of 12 months, or 18 on a motivated notification (Article 3(1a) of Directive 96/71/EC), separate from the 24-month A1 clock.
Questions on Posting Fines
Five questions come up most often about posting fines.
How much is the fine for not filing a posting declaration?
As of 5 November 2026 it depends on the host State's act: Germany fines up to EUR 30,000 in its notification sectors (§ 23(3) AEntG), Austria up to EUR 20,000 per offence (§ 26(1) LSD-BG) and France up to EUR 4,000 per posted worker (Article L1264-3 Code du travail).
Is a posting fine charged per worker or per offence?
Both exist. As of 5 November 2026, France, Italy and Luxembourg count per posted worker and Liechtenstein per affected worker, while Austria fines per offence regardless of the number of workers. Article 56 TFEU precludes per-worker minimum fines cumulated without a ceiling (C-64/18).
Can a posting fine from another country be enforced at home?
Yes, within the EU and the EEA: under Chapter VI of Directive 2014/67/EU the employer's State notifies and recovers a final fine on request, and may refuse below EUR 350 (Article 17(b)). The Directive has applied in the EEA since 1 January 2020; Switzerland is not bound.
Does a missing A1 certificate lead to a fine?
EU law sets no fine for a missing A1. As of 5 November 2026 only Austria's posting act fines it: up to EUR 20,000 per offence (§ 26(1) Z 3 LSD-BG), unless the A1 application and proof of foreign cover are kept instead (§ 21(1) LSD-BG).
Can a posting fine be challenged as disproportionate?
In the EU, yes: Article 20 of Directive 2014/67/EU requires proportionate penalties, and in C-205/20 (8 March 2022) the Court of Justice gave this requirement direct effect. National courts set aside a national rule only as far as needed for a proportionate penalty.
Sources
- EUR-Lex: CELEX 32014L0067
- EUR-Lex: CELEX 01996L0071
- EUR-Lex: CELEX 52024DC0320
- EUR-Lex: CELEX 52019DC0426
- EUR-Lex: CELEX 62018CJ0064
- EUR-Lex: CELEX 62020CJ0205
- EUR-Lex: CELEX 62017CJ0033
- EUR-Lex: CELEX 61993CJ0043
- RIS Austria: ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20009555
- Gesetze im Internet: gesetze-im-internet.de/aentg_2009/__23.html
- Gesetze im Internet: gesetze-im-internet.de/aentg_2009/__21.html
- Code du travail numérique: code.travail.gouv.fr/code-du-travail/l1264-3
- wetten.overheid.nl: wetten.overheid.nl/BWBR0050711/2025-02-01
- wetten.overheid.nl: wetten.overheid.nl/BWBR0001854/2026-01-01
- itm.public.lu: itm.public.lu/fr/questions-reponses/droit-travail/detachement-salaries/a/a26.html
- irishstatutebook.ie: irishstatutebook.ie/eli/2016/si/412/made/en/print
- workplacerelations.ie: workplacerelations.ie/en/what_you_should_know/employment_types/posted-workers/…
- suip.gov.cz: suip.gov.cz/web/en/posting-of-workers
- riksdagen.se: riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/…
- island.is: island.is/en/p/foreign-service-providers-and-posted-workers/penalties
- gesetze.li: gesetze.li/konso/html/2000088000?version=7
- fedlex.data.admin.ch: fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2003/231/20240101/de/html/…
- Normattiva: normattiva.it/uri-res/…
- legislatie.just.ro: legislatie.just.ro/Public/FormaPrintabila/00000G010WMM9TPSI42320OIMAMSJXVC
- EUR-Lex: Regulation (EU) 2009/987
- EUR-Lex: CELEX 32026R2359
- EUR-Lex: CELEX 32019R1149
- European Parliament Legislative Observatory: oeil.europarl.europa.eu/oeil/en/procedure-file?reference=2024/0301(COD)