Posted workers: definition, conditions and benefits

The status of a posted worker in Europe is a derogatory status to salaried employment which allows an employer to temporarily make a salaried worker available to a company abroad, while allowing the worker to remain 100% under contract with his employer.

Let’s take a look at how this status works, its advantages and the conditions to be met in order to qualify.

What is a posted worker?

In international labour and tax law, it is generally accepted that workers contribute to and pay taxes in the countries in which they work.

To overcome this, Europe has introduced the posting of workers in Member States.

This means that a Swiss company, for example, can temporarily ‘lend’ an employee to a company in France without the employee’s original contract being terminated.

For the worker posted in France, this means that during the period of posting, he or she will work under the authority of the “host” company while remaining subject to Swiss social security legislation.

👉 Be careful not to confuse posted workers with mobile workers. Whereas a posted worker moves temporarily to the host company’s country, a mobile worker settles there permanently and will be subject to that country’s legislation. Alors que le travailleur détaché déménage temporairement dans le pays de l’entreprise d’accueil, le travailleur mobile s’y installe à priori définitivement et sera assujetti à la législation de ce pays.

The conditions for the posting of workers

There are a number of conditions to be met in order to have access to posting, both for the company wishing to post a worker and for the host company.

Let’s take our example of a Swiss company wishing to post a worker to a company in France.

The conditions for posting a worker

First and foremost, posting can only apply if the worker is employed and not self-employed For example, if the worker is a freelancer for your company and you wish to second him or her, this will not be possible.

Secondly, to qualify as a posted worker, the employee must meet several conditions:

1. Have a permanent employment contract in Switzerland;
2. They must first have paid health insurance contributions in their own country (the country where they are posted from) and then pay contributions to LAMAL, the Swiss social health insurance scheme, during the period of posting;
3. Validate a period of posting of up to 24 months. In practice, extensions are possible for much longer periods, depending on the country where the posted worker is working;
4. Work in a country that has an agreement with Switzerland (this is the case for most EU countries, but also for many countries beyond Europe’s borders). The rules governing posting depend on the agreements signed;
5. Declaring the posting: it is up to the employer to declare the posting, and controls may be carried out.

Conditions for taking on a posted worker

The conditions for welcoming a posted worker are also fairly specific.

1. Set a time limit: as we have seen, this must be less than or equal to 24 months for the first posting, but it may be extended;
2. Have activities in the country of posting: the employer who posts a worker must have been carrying out economic activities in the country from which the posting is taking place for a certain period of time;
3. Not replace a posted worker with another posted worker: it is forbidden to post a worker to replace another worker whose posting period has ended.
4. Pay attention to the nationality of the posted worker: both the territory of posting and the nationality of the posted worker are important. In most cases, the worker will be posted to a country of which he or she is a national (except in the case of Swiss nationals);
5. Maintain a relationship of subordination between the company and the worker: the posted worker remains under the control and power of his company. The company must be able to demonstrate this, and controls may be carried out.

Wage portage (portage salarial) and posting

We have seen that only employees can be posted, but what about consultant workers under wage portage? Are they also entitled to the posting of workers?

Well, yes, as the worker under wage portage is an employee of the wage portage company, he or she is entitled to posting under the same conditions as a “classic” employee. Note that it is up to the wage portage company to take care of the posting arrangements.

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Posting is a special status that allows employers and employees to work in different countries while reducing the administrative burden. It is advantageous for both employers and employees, as well as for self-employed workers, who can also make use of it (through a wage portage company).