Posted Workers in the EU: A1 Form, Pay and the 12-Month Rule
If your employer sends you to work temporarily in another EU country, you're a "posted worker" — not a migrant. That changes your pay rules, your social security and your paperwork. Here is what applies, from the European Commission's Your Europe service.
Quick answer
A posted worker is sent by their employer to work temporarily in another EU country. You don't need a work permit, and you get the host country's core employment conditions — pay, overtime, rest, paid leave, health and safety — whenever they're more favourable than at home. You stay in your home social security system: your employer requests a Portable Document A1. If the posting lasts more than 2 years, you either switch to the host system or your employer asks for an extension. After 12 months (or 18 with a motivated notification), almost all the host country's employment terms apply. You must register residence if you stay more than 3 months, but a posting doesn't count towards permanent residence.
What changes when you're posted
| Area | Rule during a posting |
|---|---|
| Work permit | Not needed |
| Qualification recognition | Not needed, though some professions require a written declaration |
| Social security | Stay insured at home with a Portable Document A1; no new pension or unemployment rights in the host country |
| Pay and conditions | Host country's core terms if more favourable; otherwise your home terms continue |
| Residence | Register if the posting is longer than 3 months; no permanent residence accrues |
| Long postings | After 12 months (18 with a motivated notification), most host-country terms apply |
Your pay and working conditions
If the host country's conditions are more advantageous, your employer must apply its basic rules on remuneration as defined by national law or universally applicable collective agreements, overtime pay, travel, board and lodging allowances, maximum work and minimum rest periods, minimum paid annual leave, health and safety, temporary-agency rules, protection for pregnant workers and young people, equal treatment and accommodation standards. If your home country's terms are better, your employer must keep them during the posting.
Social security: the A1 form
To keep you in your home social security system, your employer must request a Portable Document A1 from the social security institution in your home country and inform the host country's authorities. If the posting lasts longer than 2 years, you can switch to the host country's system, or your employer can apply to extend your home cover — granted if both countries agree and it's in your interest. Health cover works the same way: posted for less than 2 years, you stay insured at home, and if you move to the posting country you use an S1 form.
Long-term postings
If you're posted for more than 12 months — or 18 months if your employer submits a motivated notification — all relevant terms and conditions of employment in the host country apply, except those on termination of contracts and supplementary occupational pensions. Your family can join you under their own EU citizens' rights, but not as your dependants.
Tax and paperwork
- Income tax: if you work in the host country for less than six months, you shouldn't be liable for income tax there. Beyond that there are no EU-wide rules; national law and tax treaties decide.
- Posting declaration: your employer usually has to notify the host country before the posting starts, with its identity, the number of workers, the workplace address, dates, the service and a contact person.
- Written information to you: for postings of more than four weeks, your employer must tell you in writing, before you leave, where you'll work, for how long, in which currency you'll be paid and what benefits apply.
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Key takeaways
- No work permit needed; host-country core terms if better.
- A1 form keeps you in your home social security system; review after 2 years.
- 12 months (18 with notification): most host-country employment terms apply.
- Register if staying over 3 months; no permanent residence accrues.
FAQ
Do posted workers need a work permit in the EU?
No. While you're posted to another EU country by your employer, you don't need a work permit there.
What is the A1 form for posted workers?
The Portable Document A1 certifies that you remain covered by your home country's social security system during the posting. Your employer requests it from the social security institution in your home country.
What happens after 12 months of posting?
After 12 months, or 18 if your employer files a motivated notification, all relevant host-country employment terms apply, except rules on terminating contracts and supplementary occupational pensions.
Do I pay income tax in the country I'm posted to?
If you work there for less than six months, you shouldn't be liable for income tax there. For longer postings, national law and tax agreements between countries decide.
Sources (official only)
Verified against the official pages above on 26 September 2026. Information, not legal advice.