End of Period Report: Sending Posted Workers from Turkey to the EU

Dönem Sonu Rapor: Türkiye’den AB’ye Posted Worker Göndermek
Sending posted workers from Turkey to the EU: end-of-period reports, obligations, and compliance guide.

Table of Contents

Sending posted workers (temporarily assigned employees) from Turkey to the European Union is not just about visa and flight ticket planning. The EU’s Posting of Workers Directive intersects with national labor law, social security coordination, and migration regimes of member states. Companies that cannot read this picture correctly face heavy administrative fines, project stoppage, customer loss, and blacklisting risks.

This article summarizes the main headings, compliance obligations, and operational risks to consider when sending posted workers from Turkey to the EU by the end of 2025, from the perspective of an end-of-period report. It also demonstrates how working with end-to-end solution providers like Corpenza in mobility, payroll, and temporary employment structures contributes to risk and cost management with concrete steps.

Framework for Posted Workers in the EU: What Does Sending from Turkey Mean?

Core Logic of the EU Posted Worker Directive

The EU defines a “posted worker” as a situation where the employment relationship between the employee and employer continues, but the employee is temporarily working in another EU country. The employee remains legally bound to their employer in Turkey; however, the host country’s regime comes into play under certain minimum working conditions.

The essence of the directive is defined by three principles:

  • Equal or better wages and working conditions compared to local employees in the host country
  • A clearly defined “temporary” assignment not exceeding a certain duration
  • Preventing double payment in social security and unfair competition

According to the official information from the EU Commission, you can check the EU Posted Workers page for an updated summary of this framework.

Sending from Turkey: Why is There Additional Complexity?

Since Turkey is not an EU member, companies sending employees directly from Turkey to the EU encounter an additional layer: the employee being a third-country national. In this case:

  • The employee typically obtains an EU work visa and/or residence permit in most scenarios.
  • The host country applies both immigration law and posted worker rules simultaneously.
  • Turkey-EU social security coordination and documents similar to A1 come into play.

If the company is not proficient in these areas, it practically makes two types of mistakes: sending the employee with the wrong visa category or neglecting the posted worker notification. Both mistakes can lead to fines of 10,000 EUR and above and project stoppage.

Which Business Models Fall Under the Posted Worker Scope?

In EU practice, sending from Turkey generally fits into three scenarios:

  • Staff assignment by a company in Turkey for a client in the EU under a contract
  • Intra-group assignment by the parent company in Turkey to its subsidiary in the EU
  • Provision of posted workers through a temporary employment agency or staffing company

Corpenza designs the entire process end-to-end in all three models, aligning work permits, posted worker notifications, and payroll structures from contract design to assignment duration planning.

Visa, Work Permit, and Social Security: Key Compliance Lines

Immigration Law Aspect: Short and Long Assignments

The company first clarifies the nature of the assignment:

  • Up to 90 days: In most countries, business meetings, training, and certain technical interventions are conducted with a short-term visa (Schengen C); however, a work permit is still required for some activities.
  • Assignments exceeding 90 days: National D visa and/or work permit become mandatory. This scenario is common in construction, assembly, IT projects, and engineering jobs.

The EU’s official guide for citizens includes the “Posted Workers” page for a general overview of different country practices. Companies should also consider the guides from the host country’s consulate and employment agency.

Social Security and A1 Logic

The general principle is that the employee pays social security contributions in only one country. Within the EU, this is ensured by the A1 document. For Turkey, social security coordination with the EU and bilateral agreements come into play. The company focuses on the following points:

  • Is the employee already insured in Turkey, and for how long?
  • Does the assignment duration exceed the limit in social security agreements?
  • Does the host country consider the contribution payment in Turkey sufficient, or does it require local contributions as well?

Corpenza reads the Turkey-EU social security legislation and bilateral agreements together; it protects the employee from double contributions and ensures the file appears complete under the host country’s supervision.

Payroll, Benefits, and Tax Impact

EU posted worker rules particularly focus on the following items:

  • Minimum wage and sectoral collective agreement levels in the host country
  • Overtime, night work, and weekend work wages
  • Scope of travel, accommodation, per diem, and other expenses

In this context, Corpenza combines three critical services:

  • International accounting and tax optimization: Reduces tax risk by considering assignment duration, residency, and double taxation agreements.
  • Payroll service: The company records the salary of remote workers or contracted personnel through Corpenza; it centrally manages payroll and legal reporting.
  • Cost simulation: Before the project starts; clarifies gross salary, benefits, employer costs, and tax burden on a country basis.

Posted Worker Compliance Checklist: Notifications, Documents, Representation

Notification Obligations to the Host Country

EU countries generally require posted worker notifications through online portals. The company notifies the following information before the assignment begins:

  • Title, address, tax number of the Turkish employer
  • Workplace address and nature of the work in the host country
  • Number of assigned employees, their names, and assignment durations
  • Local contact person and administrative correspondence address

Companies that do not comply with the notification period (e.g., 24-72 hours in advance) face a high risk of retroactive penalties during audits. Corpenza plans this notification in alignment with the visa timeline, employment contract, and project start date.

Mandatory Documents to be Retained

Audit authorities may request the following documents on-site or later:

  • Employment contracts and assignment letters
  • Payroll records, payment receipts
  • Social security records, A1 or equivalent documents
  • Working hours, leave records
  • Accommodation contracts and expense receipts

Most of these documents must be translated into the host country’s language and retained for a specific period (e.g., 2-5 years). Corpenza standardizes this documentation with its international accounting and payroll infrastructure, reducing the burden on the company’s internal team.

Local Representative and Audit Management

Many EU countries require the appointment of a local representative for posted workers. This person becomes the first point of contact for the audit authority, manages document requests, and communicates with inspectors visiting the workplace.

Corpenza, within the scope of personnel leasing and posted worker services, in the host country:

  • Identifies and authorizes the contact point.
  • Prepares a ready-to-audit document set in advance.
  • Takes over communication with labor inspectors if necessary.

This structure relieves the company’s HR and legal teams in Turkey from the burden of tracking micro compliance differences in different countries.

Staff Leasing, Posted Worker, and Corpenza Model

How Do Temporary Employment Agencies and Posted Workers Work Together?

A Turkey-based company may not want to establish a company in each country for its projects in Europe. In this case, the staff leasing and posted worker model merges:

  • The employee establishes an employment relationship with Corpenza in Turkey or the host country.
  • Corpenza “assigns” the employee to the final customer or group company in the EU under the temporary employment agency logic.
  • Corpenza manages payroll, social security, posted worker notifications, and local labor law obligations.

This structure allows for work in the EU without incurring direct company establishment costs, especially in short- and medium-term projects.

Payroll and Expense Deduction Advantage

Companies often face the question of where and how to deduct the salaries and benefits of personnel sent from Turkey or working remotely.

Corpenza’s payroll service model offers the following practical benefits to companies:

  • The employee or contracted personnel receives their salary through Corpenza.
  • The employer deducts this cost from the service invoice issued to Corpenza.
  • The company manages payroll from a single center without having to establish payroll in different countries.

This solution clarifies the question of “who is the employer of whom, who pays the payroll” in EU posted worker audits, making it easier to avoid risky triangular employer models.

Company Formation, Golden Visa, and Establishing a Permanent Structure

Project-based posted worker solutions may give way to a permanent presence in the medium term. The company can:

  • Establish a company and open a branch in Europe.
  • Evaluate residence permits for managers and key employees, even options for citizenship through investment.
  • Plan investment, mobility, and family residence with programs similar to the golden visa.

Corpenza transforms the processes of company formation, residence permits, citizenship through investment, and golden visa into a global mobility roadmap aligned with the posted worker strategy in the EU. Thus, short-term assignments become the first step of a planned European expansion.

End of 2025 Picture: How to Reduce Risk as Audits Tighten?

Increased Audits and Digital Monitoring in the EU

During the 2024-2025 period, the EU strengthened data sharing and auditing in the posted worker field. Member states connected notification portals to central systems (e.g., IMI) and focused on fake companies and cases of “social dumping”.

In this climate, companies operating in the EU with low-cost labor from Turkey have become more visible. Incorrectly structured contracts, incomplete notifications, and low wage practices are quickly detected.

5-Item Compliance Checklist for Companies

Every company sending posted workers from Turkey to the EU should put this checklist on the table while planning for 2026:

  • Determine a separate posted worker notification schedule and responsible person for each country.
  • Reprice salary packages according to the host country’s minimum wage and sectoral standards.
  • Review A1 and bilateral agreement provisions in social security according to the assignment duration.
  • Select the type of visa/work permit according to the legal nature of the assignment; clarify the distinction between business travel and work.
  • Establish an international structure that reports payroll and accounting on a country and project basis.

Corpenza transforms this list into an operational project plan; it establishes a compliant mobility system in both Turkey and Europe without exhausting the company’s internal resources.

Strategic Perspective: From Posted Worker to Permanent Mobility

Finally, viewing the posted worker merely as “temporary personnel assignment” narrows the company’s strategic options. A well-designed model also becomes:

  • A low-risk testing tool for entering the EU market,
  • A HR strategy that enhances talent mobility,
  • The preliminary phase of company formation, residence, and citizenship plans in the medium term

Corpenza establishes a holistic mobility infrastructure for entrepreneurs, investors, and professionals sending posted workers from Turkey to the EU by integrating residence permits, company formation, citizenship through investment, golden visa, international accounting, payroll, personnel leasing, and tax optimization services under one roof.

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