Working in another European Union member state

If you are entitled to work in an European Union (EU) member state and you are temporarily transferred by your employer from one member state to another, you are known as a ‘posted worker’ and some of your employment terms and conditions are regulated by the Posted Workers Directive.

Right to work in another EU member states

As a national of the European Union (EU) or Norway, Iceland or Liechtenstein (parts of the European Economic Area) you have the right to work in any other member state. You do not need a work permit. You will also have the same rights as nationals of your destination country in working conditions, pay and social security matters.

Information on working in Europe is available from the European jobs network EURES (the European Employment Services). You can use the EURES website to register your CV, look for jobs or find information on living and working in the EU and EEA countries

EURES (The European Job Mobility Portal)

Posted workers

Your employer might post you to another European Union member state because:

they have company offices in another country
you are transferred to an associate company, or company controlled by your employer in another member state
they have a contract to fulfil or supply services in another member state
you work for an employment business that hires out labour to another EU member state, but continues to employ you directly

Northern Ireland and the World (government, citizens and rights section)

Protection for posted workers

Your employer must comply with basic employment terms and conditions in the country you have been posted to. This means that if the country you have been posted to has, for example, a higher minimum wage, you become entitled to the minimum wage of that country.

Your employer is not prevented from offering you more favourable employment terms and conditions than the minimum provided by the country you have been posted to.

The terms and conditions that apply to posted workers are:

maximum work periods and minimum rest periods
minimum paid annual holidays
National Minimum Wage
health and safety at work
protection if you are pregnant or have just given birth
equal treatment between men and women and other provisions regarding non-discrimination

National collective agreements

It is also possible that your terms and conditions of work might be regulated by universally applicable national collective agreements, although none are in force in the UK.

Introduction to trade unions

Tax and national insurance provisions

Tax and National Insurance provisions are not covered by the Posted Workers Directive.

If you are working in the United Kingdom, you will need to register for tax purposes. If you have an E101 form from your normal country of employment it could mean that you can continue to pay social security contributions to your home country.

To find out more about the E101 form or tax and social security you will need to contact HM Revenue & Customs.