Posting Workers to Europe by Country: Declarations, Pay Rules and Authorities in 32 States

The EU sets the common frame: Directive 96/71/EC fixes the host terms on the matters listed in its Article 3(1), and Directive 2014/67/EU sets the enforcement rules, including the declaration. National law sets the procedure, so posted workers by country meet different portals and inspectorates, and each country guide applies the EU rules for posted workers to one host State.

This overview names the 32 States and the framework of each group, gives one table row per State with its declaration system and authority, shows where host States publish their pay rules, and sets out what every country guide covers.

Which 32 States the Country Guides Cover

Posting to the EU, the EEA and Switzerland follows one coordinated set of rules, and the country guides cover every State in it plus the United Kingdom: 32 States in total. The figure is the reach of Regulation (EC) No 883/2004 (the 27 Member States, the three EEA EFTA States and Switzerland) plus the United Kingdom, which applies its own coordination rules with the EU. It describes the coverage of these guides, not a legal category: the labour-law framework differs by group.

EU Member States, the EEA States and Switzerland

In the 27 Member States the employer applies the national act that transposes Directive 96/71/EC and Directive 2014/67/EU, and each national guide names that act. The directives bind the Member States, so the employer's duty is always national, such as § 18 AEntG in Germany. Iceland, Liechtenstein and Norway apply the same two directives through the EEA Agreement. Directive 96/71/EC was incorporated by EEA Joint Committee Decision No 37/1998 of 30 April 1998, and Directive 2014/67/EU by Joint Committee Decision No 215/2018 of 26 October 2018, in force in the EEA since 1 January 2020.

Switzerland applies its own Entsendegesetz (EntsG, SR 823.20) of 8 October 1999, which is not a transposition of EU directives: it rests on Annex I of the EU-Swiss Agreement on the Free Movement of Persons and has no labour-law rule on long-term posting after 12 or 18 months. Swiss social security, by contrast, has followed Regulation (EC) No 883/2004 through Annex II of that Agreement since 1 April 2012. Regulation (EU) 2026/2359 has been in force since 1 November 2026, and its new A1 posting rules apply in the EU from 2 November 2028; until then Article 12 of Regulation (EC) No 883/2004 applies unchanged. The take-over of Regulation (EU) 2026/2359 by Norway, Iceland, Liechtenstein and Switzerland is pending as of 5 November 2026. For the EU and EEA States, the minimum standards themselves are set by the Posting of Workers Directive.

The United Kingdom under the Trade and Cooperation Agreement

The United Kingdom has no inbound posting declaration: the UK posted-workers regulations (S.I. 2016/539) were revoked at the end of 2023 by the Retained EU Law (Revocation and Reform) Act 2023.

The EU-UK Trade and Cooperation Agreement (CELEX 22021A0430(01)), provisionally applied from 1 January 2021 and in force since 1 May 2021, keeps a detached-worker rule. Under Article SSC.11 of its Protocol on Social Security Coordination, a detached worker stays under the sending State's legislation for up to 24 months, and every Member State has opted in to this rule. This 24-month period is a social security clock.

Regulation (EU) 2026/2359 does not amend the TCA Protocol. EU-UK derogation agreements were proposed by the Commission in COM(2026) 550 of 15 October 2026 and are pending as of 5 November 2026, with the Council and Specialised Committee decisions outstanding. How the Protocol decides cover is set out under social security for posted workers.

Declaration System and Posting Authority in Each State

Each host State sets its own channel for the posting declaration, or none, and its own authority for checks, and Table 1 gives both for all 32 States as of 5 November 2026, with a link to the full country guide. The table gives the system with its legal basis and the authority only; deadlines, content, exemptions and fines sit in each country guide with their act and section. For five States (Hungary, Lithuania, Malta, Norway and Portugal), no current declaration channel is confirmed in an official source as of 5 November 2026, and the cell says so. Each State name links to its country guide.

Declaration system and authority per host State, as of 5 November 2026.

Every obligation before, during and after a posting is listed in the posting compliance checklist.

Where Each Host State Publishes Its Pay Rules and Working Conditions

Every EU Member State must state on a single official national website, free of charge, which terms and conditions of employment apply to workers posted to its territory (Article 5(1) and 5(2)(a) of Directive 2014/67/EU). Under Directive 2014/67/EU, the website must be accessible and must indicate clearly which terms and conditions of employment, and which parts of national or regional law, apply to posted workers. Iceland, Liechtenstein and Norway carry the same duty through the EEA Agreement.

The website matters for penalties as well as for pay. Where the single official national website does not indicate which terms and conditions apply, that circumstance is taken into account in determining penalties, to the extent necessary to ensure their proportionality (Article 3(1), sixth subparagraph, of Directive 96/71/EC).

The Your Europe page "Posting staff abroad" lists 27 national websites for the EU Member States, a list last checked by the Commission on 30 September 2026. Each EU country guide links its own State's website. Questions on host terms can also go to the national liaison offices that Article 4 of Directive 96/71/EC requires, which Your Europe lists as well.

What Every Country Guide Covers

Every country guide follows the same order, so the 32 States can be compared point by point: national law, declaration, contact person, documents, pay rules, sector rules, inspections and penalties, then the A1 from that State. National procedures such as the Belgian Limosa declaration or the Austrian ZKO 3 notification get their own detail pages. Every guide keeps the two clocks apart: labour-law long-term posting starts after 12 months, or 18 months with a motivated notification (Article 3(1a) of Directive 96/71/EC), while the A1 covers an anticipated duration of up to 24 months (Article 12(1) of Regulation (EC) No 883/2004).

Each guide carries its own check date and cites its national act with section numbers, such as Article L1262-2-1 of the French Code du travail. The eight points are listed below.

• National posting act
• Declaration: system, deadline, content, exemptions
• Contact person and representative
• Documents kept on site
• Pay rules and the single official website
• Sector rules: construction, road transport
• Inspections and penalties
• The A1 from that State: issuing institution and procedure

What the Country Guides Leave to Other Pages

Eight posting questions share one EU rule or are best compared across States, and their answers sit in their own guides rather than in 32 country pages. Table 2 names each topic, from the EU declaration rule to the A1 issuers, and the guide that answers it.

Why the EU Sets No Single Declaration Form Today

EU law lets each host Member State require a simple declaration at the latest at the commencement of the service provision (Article 9(1)(a) of Directive 2014/67/EU), so forms, portals and languages differ. A common EU e-declaration is only proposed: the Commission tabled COM(2024) 531 on 13 November 2024 (procedure 2024/0301(COD)).

The European Parliament adopted its first-reading position on 20 October 2026, and the act awaits the Council's first-reading position as of 5 November 2026. Under the proposal, participation by a Member State would be voluntary.

Why the A1 Comes from the Sending State, Not the Host State

The host State's posting authority never issues the A1: the competent institution of the State whose social security legislation applies issues it, normally the sending State during a posting. Under Article 19(2) of Regulation (EC) No 987/2009, that institution certifies that its legislation applies. The declaration and the A1 are two separate steps on two clocks: the declaration follows host labour law, while the A1 follows the coordination rules of Regulation (EC) No 883/2004. What the A1 proves is explained in the guide to the A1 certificate.