Amendments to the provisions on posting workers

Renata Ryzak, Tax Advisor
The amendment to the Posting of Workers Directive, which introduces significant changes for employers, will enter into force on 30 July 2020. The new regulations will affect i. a. the remuneration of employees posted to work abroad and the time of posting. 

The amendments resulting from the Directive adopted by the European Parliament and the Council of the EU aim to unify the conditions for posting workers within the European Union. Once the new regulations enter into force, a worker posted to an EU Member State will receive from his employer a salary in accordance with the law of the country to which he is posted.

Posting of workers - key changes as of 30 July 2020:

  1. the catalogue of minimal working conditions for the specific industry within the host country and guaranteed to a posted worker shall be extended, i. a. by the requirement to provide full pay for work, rather than the minimum wage as it has been the case so far, payable in the host country. This means that a posted worker should enjoy the same basic salary conditions as workers in the host country performing the same job, including the allowances or the reimbursement of travel, accommodation and subsistence expenses paid to workers who are away from their place of residence because of their work

  2. the scope of the host country's terms and conditions of employment guaranteed to a posted worker in the case of long-term posting, i.e. over 12 months (or 18 months in cases of notification of extended posting), is extended. An employer will have to guarantee to posted workers, in addition to the abovementioned terms and conditions of employment, all other conditions provided under the law, the administrative provisions or collective agreements recognised as generally applicable in the host country (apart from the provisions on corporate pension schemes).

  3. the new rules on replacement will apply, inter alia, when calculating the period of posting, if an employee is replaced by another employee in the same job and in the same place, the period of work will be summed up and will apply to both employees. In Poland The National Labour Inspectorate (PIP) will be responsible for monitoring compliance with the rules on replacement of employees. PIP is to be able, for instance, to cooperate with control bodies from other EU countries. Moreover, an amendment to the Tax Ordinance is planned and it will ensure PIP the access to information contained in tax files.

  4. for the temporary agency work there will be a rule that the basic working and employment conditions of temporary agency workers will correspond to those that would apply to these workers if they were employed directly by the 'user company' in the same job.

  5. the Directive will also apply to road transport.

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Agata Nieżychowska
Agata Nieżychowska
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