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Posting of employees in Europe

Czech Republic | Hungary | Poland | Romania | Slovakia

February 13th, 2018


Posting of employees in Europe / Legislation

Country /
Czech Republic Hungary Poland Romania Slovakia
Legislation

▪ Act No. 262/2006 Coll. Labour ▪ Act No. 67/2016 Coll. Labour ▪ Act dated 10.06.2016 on ▪ Law 53/2003-Labour Code; ▪ Act No. 351/2015 Coll. on
Code; Code; posting of employees while Law no.16/2017 regarding the cross-border cooperation
▪ Act No. 435/2004 Coll. on ▪ Act No. 295/2006 (XII.23). on providing services; posting of employees. regarding posting of
Employment; the Hungarian Labour ▪ Act dated June 26th, 1974 - employees to perform work
▪ Act No. 251/2005 Coll. on Labour Inspectorate; Labour Code. while providing services;
Inspection. ▪ Act No. 93/1993 on Labour ▪ Act No. 311/2001 Coll.
Applicable
Safety Labour Code;
legislation
▪ Act No. 75/1996 on Labour ▪ Act No 82/2005 Coll. on
inspectoration; illegal work and on illegal
▪ Act No. 125/2003 on Equal employment.
Treatment and Promotion of
Equal Opportunities.

March 30th, 2017 June 18th, 2016 June 18th, 2016 May 20th, 2017 June 18th, 2016
EU Directive
implemented
in the local
legislative as of

NO NO NO NO NO

The Czech law does not define the The Hungarian law does not define The Polish law does not define The Romanian law does not define The minimum period of posting
Minimum period minimum period of posting. the minimum period of posting. the minimum period of posting. the minimum period of posting. is not specified, i.e. the below-
of posting mentioned obligations apply to all
employee postings regardless
of their duration.

YES YES NO YES NO

The maximum period of posting is 24 The maximum period of posting Although the maximum period of Maximum period of posting is 24 Although the maximum period of
Maximum period of months. is 2 years. posting is not required, the months. employee posting is not defined,
posting employer needs to specify the employee must be posted for a
Also, reassignment for 44 working predicted date of commencement certain time (unlimited postings are
days or 352 scheduled hours per and end of posting the employees, not possible). However, in case of
calendar year is possible without therefore unlimited posting is not temporary assignment, the
mutual consent. possible. maximum period is 24 months.
Posting of employees in Europe / Obligations

Country /
Czech Republic Hungary Poland Romania Slovakia
Obligations

NO YES YES YES YES

The company/person that concluded a At the Hungarian Labour At the National Labour Inspection At the Territorial Labour At the National Labour Inspectorate
contract with a foreign employer under Inspectorate: www.ommf.gov.hu (PIP) www.bip.pip.gov.pl Inspectorate (NLI): www.nip.sk
which the employee was posted to the www.inspectmun.ro/site .
Czech Republic, has the obligation to The foreign employer is obliged to The employer posting employees to The foreign employer is obliged to
notify the Regional Labour Office report the posting of workers to the work on the territory of Poland is The employer is obliged to inform inform the NLI at the latest on the
(RLO): https://portal.mpsv.cz/upcr. Hungarian Labour Authority on the obliged to inform PIP, at the latest the Labour Inspectorate about: date of posting, about:
website of the Hungarian Labour on the date of commencement of
On the date of posting at the latest, the Authority, by the starting date of the providing services, about: ▪ Identification data of posted ▪ Company name and company
receiving employer should inform the posting at the latest. employee; seat;
RLO about: ▪ Company name, address, ▪ Number of the posted ▪ Identification number (if
The declaration can be made either telephone number, tax employees; assigned);
▪ Identification data of the posted in English or in Hungarian identification number; ▪ Start date and termination ▪ Expected number of the
employee; ▪ Predicted number of date of the posting; posted employees;
▪ Address in the country employees posted on the ▪ Workplace, identification data ▪ Identification data of posted
of residence and postal address; territory of Poland together of company and specification employees;
Obligation of foreign
▪ Passport number and the name of with name, surname, date of of service provided by the ▪ Date of start and termination
employer to notify
the authority that issued the birth and nationality; posted employee; of the posting;
a local authority
passport; ▪ Predicted date of ▪ Job description for the posted ▪ Workplace and specification
where the
▪ Highest education level achieved; commencement and end of employee; of service provided by the
employees are
▪ Identification data of the Czech as posting; ▪ Company name and company posted employees;
posted
well as the foreign employer; ▪ Addresses of place of work of identification data; ▪ Description of services
▪ Type of work, place of work and posted employees; ▪ Identification data of posted provided by posted employee;
the period during which work ▪ Description of services employees; ▪ Name, surname and address
should be performed; provided justifying posting; ▪ Start date and ending date of of designated liaison who
▪ Classification of employee's ▪ Name, surname, residence posting; shall receive the
activities according to the address, telephone and email ▪ Contact details of the people communication from NIP (this
industrial classification of of a person authorised to who connect the company person shall reside in the
economic activities; liaise with PIP; that detaches and the Slovak Republic).
▪ Signature of the responsible ▪ Place on the territory of company which receives the ▪
person. Poland where documents posted employees.
related to employment
Any change of information mentioned relationship are stored.
above must be announced no later
than 10 calendar days from the date of
the change or circumstances when it
was known.

NO YES YES YES YES


Obligation to have a
designated liaison However, it is recommended that there This contact person should be an The employer posting employees to It is recommended to have a It is recommended to designate a
person for the is a contact person in the local country. individual who is able to represent work on the territory of Poland contact person. contact person who is well oriented
delivery of the Company before the Hungarian designates a person authorised to in the Slovak legislation and will be
documents and Authorities at any time upon liaise with National Labour able to collect the possible delivery
decisions who is request. Inspection (PIP) and to send and of mails, such as an HR
present in the local receive documents and representative, an advocate or an
country notifications, remaining in Poland external consulting company.
during the posting time.
Country /
Czech Republic Hungary Poland Romania Slovakia
Obligations

YES YES YES YES YES

The employer is obliged: During the time of posting and for 3 Obligation to maintain on the The employer is obliged to maintain Maintaining of an employment
years after retirement too. territory of Poland documents (in the employment contract and all the contract or other type of document
▪ Maintaining of an employment Must maintain: paper or electronic version): documents in related with the confirming the labour-law
contract or other type of labour contract, decisions of relationship with the posted
document confirming the labour- ▪ Employment contract or other ▪ Copy of employment contract posting, posting contracts, the employee,
Obligation to
law relationship with the posted type of document confirming or other equivalent document evidence of working hours and the
maintain
employee; the confirming labour conditions; salaries paid to the employees. ▪ Keeping and maintaining of an
documentation in
▪ Keeping and maintaining of an labour-law relationship with ▪ Documentation concerning evidence of the time worked
the workplace in the
evidence of the time worked of the posted employee; working time (evidence of the of the posted employee;
local country
the posted employee; ▪ An evidence of the time time worked daily); ▪ Maintaining of documents on
▪ Maintaining of documents on worked of the posted ▪ Documents related to salary paid to the posted
salary paid to the posted employee; remuneration. employee.
employee. ▪ Documents on salary paid to
the posted employee.

Other special NO n/a n/a NO n/a


obligations
▪ If the employee is present in the In case Hungary has a standard Natural persons whose place of For posting periods lower than 183 ▪ If the employee is present in
Czech Republic for a period OECD treaty with the sender residence lies within the territory of days per year, the employer who Slovakia for a period or
exceeding in the aggregate 183 country: Poland (that is: if natural persons posted the employees will pay all periods exceeding in the
days in any twelve-month period; ▪ If the employee is present in centre of life or economic interests the contributions for the state aggregate 183 days in any
or Hungary for a period or is placed within the territory of budget, in the country of residence. twelve-month period; or
▪ If the remuneration is paid by, or periods exceeding in the Poland or natural person stays ▪ If the remuneration is paid by,
on behalf of, an employer who is aggregate 183 days in any within the territory of Poland longer or on behalf of, an employer
a Czech tax resident; or twelve-month period; than 183 days in a tax year) shall who is a tax resident of
▪ If the remuneration is borne by a ▪ If the remuneration is paid by, be subject to tax liability as regards Slovakia; or
permanent establishment which or on behalf of, an employer the total of their incomes ▪ If the remuneration is borne
the foreign employer has in the who is a tax resident of (revenues) irrespective to the by a permanent establishment
Czech Republic. Hungary; location of the sources of their in Slovakia.
▪ ▪ If the remuneration is borne revenues;
by a permanent establishment Abovementioned conditions may
Obligation to pay
which the employer has in Natural persons whose place of differ in cases when a double tax
taxes in the local
Hungary. residence does not lie within the treaty binding Slovakia is
country
territory of Poland shall be subject applicable.
to tax liability only as regards to the
incomes (revenues) obtained within
the territory of Poland;
Abovementioned rules are
applicable with taking into account
the double taxation avoidance
agreements to which Poland is a
party.
Working conditions ("hard core conditions")*

Country / Working
Czech Republic Hungary Poland Romania Slovakia
conditions

Max. 40 hours per week. Max. 40 hours per week. Maximum 8 hours per day, 40 Maximum 8 hours per day, 40 Max. 40 hours per week.
hours per week. hours per week.
Overtime shall not exceed 8 Average weekly working time incl.
Average weekly working time incl.
Working time hours per week and 150 hours (weekly working time together with Total working time including overtime shall not exceed 48
overtime shall not exceed 48 hours per
per a calendar year. overtime can not exceed 48 hours). overtime shall not exceed 48 hours per week.
week.
hours per week.

If an employee works longer If an employee works at least 6 hours per If an employee works longer than 6 For all the employees are If an employee works longer than
than 6 hours per day, he/she is day, he/she is entitled to a 20 minutes hours per day, he/she is entitled to 15 established minimum 30 minutes 6 hours per day, he/she is entitled
entitled to a lunch break of 30 break, if an employee works at least 9 minutes break. for lunch break, if the working to lunch break of 30 minutes.
Break at work minutes. hours per day, he/she is entitled to an program is longer than 6 hours
additional 25 minutes break. per day.

An employee is entitled to 11 An employee is entitled to the minimum An employee is entitled to 11 hours of An employee is entitled to the An employee is entitled to the
hours of an uninterrupted rest rest of duration of 11 consecutive hours uninterrupted rest each day, and to 35 minimum rest of duration of 12 minimum rest of duration of 12
Continuous daily
between the end of one shift and within 24 hours between the end of one hours of uninterrupted rest each week. consecutive hours within 24 hours consecutive hours within 24 hours
rest
the beginning of another shift. shift and beginning of another shift. between the end of one shift and between the end of one shift and
beginning of another shift. By beginning of another shift. Such
An employee under 18 years of
exception, in the case of shifts, rest period may be reduced to 8
age is entitled to 12 hours of an
the rest time cannot be less than hours for an employee older than
uninterrupted rest within 24
8 hours between two shifts. 18 years of age.
consecutive hours.

Minimum wage EUR 483 per month EUR 445 per month PLN 2100 (EUR 505) EUR 278 per month EUR 480 per month

Each employee is entitled to 20 Each employee is entitled to have 20 Each employee is entitled to 20 days of Each employee is entitled to have Each employee is entitled to have
working days of paid holiday per working days of paid holiday per calendar paid holidays (if is contracted less than 20 working days of paid holiday 20 working days of paid holiday
a calendar year. year. The entitlement increases with the 10 years) or 26 days (if contracted more per calendar year, this number per calendar year. This amount is
age: than 10 years). All previous employment may be increased, by mutual increased to 25 working days for
Based on the mutual agreement
contracts are also taken into account agreement of the parties. employees who have reached the
between the employer and the
Vacation ▪ Age of 25 to 28: 21 working days when calculating employment period. age of 33 years.
employee the total number may
▪ Age of 28 to 31: 22 working days
be increased.
▪ Age of 31: 23 working days and this
amount is increased by 1 plus day
after every 2 years until the age of
45.

*Working conditions are regulated by the law of the country to which the employee is posted to work. Please note that there might be many exceptions depending on the type of work so we recommend reviewing every case individually

Other working conditions:

Czech Republic - Regulation of the Czech tax legislation is not applicable in case that rights resulting from foreign country labour legislation are more favourable for an employee. Regulation stating minimum wage and minimum days of
vacation is not applicable in case of employees posted within international provision of services and working in the Czech Republic less than 30 days per calendar year (not applicable for employees posted via labour agency).

Slovakia - If the employee posting to Slovakia results in change of the applicable system of social security into the Slovak system (subject to conditions of EU regulation 883/2004 and international treaties), then the obligation to register
for Social Insurance and Health Insurance in Slovakia arises. As of January 1st, 2018, the employer is (for social insurance purposes) obliged to register as employer at Social Insurance at least on the day preceding the first employment
and to register each individual employee in advance, before the actual commencement of their work. The employee must register himself at the chosen health insurance institution within 8 days, and the employer is obliged to register as
payer of health insurance contributions at the employees’ health insurance institution within 8 working days and register the employee. Please be aware that failing these obligations may result in sanctions, including the fact that late
registrations at the Social Insurance shall be regarded as illegal employment.
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