Sectoral Differences in the Posted Worker Application in the EU

Companies entering the European market seek to scale rapidly while simultaneously having to manage compliance, wages, tax, and social security rules meticulously. The posted worker regime (temporary assignment in the EU) tests companies at this point: it is necessary to correctly implement labor laws, collective agreements, notification, and payroll rules in multiple countries simultaneously. Rules vary across sectors such as construction, road transport, professional services, manufacturing, and agriculture; risks and opportunities shape accordingly.

1) Framework and Compliance Basics: How Does the Posted Worker Regime Work?

Definition, scope, and critical differences

An EU posted worker means that an employer sends an employee to provide services in another EU country for a temporary period. The main contract and employment relationship remain in place; the employee provides services in the host country. Clearly distinguish this regime from business travel, intra-group transfers, and local recruitment.

• The host country enforces conditions such as minimum wage, “equal pay for equal work”, working/rest periods, paid leave, occupational health and safety, accommodation, and expense payments.
• In assignments exceeding 12 months (with an exception of +6 months), the host country’s much broader labor law rules come into play.
• Prove social security with the A1 certificate; make notifications timely via IMI/e-notification portals; keep documents on-site.

Chain liability and supplier management

Especially in construction and labor-intensive jobs, the main contractor is also responsible for the compliance of subcontractors. Therefore, audit your supply chain from a legal and payroll perspective.

• Include clear compliance clauses in contracts; clarify the burden of proof for payroll, wage items, and working hours.
• Appoint a representative on-site; provide documentation quickly when an audit occurs.

2) Construction and Industrial Projects: Strictest Oversight, Highest Risk

Wages, collective agreements, and “equal pay for equal work”

In construction, the host country enforces common collective labor agreements and local wage tables. Calculate overtime, night work, hazardous job compensation, and field allowances accurately. Do not include “expense reimbursements” such as per diem and accommodation in wages; make a clear distinction.

• Identify site-based wage scales and regional collective agreement differences in advance.
• Plan the project schedule and shifts according to the 12+6 month rule.

Site compliance, occupational health and safety, and accommodation

Construction sites are subject to intense oversight. Update occupational health and safety training according to host country requirements; standardize personal protective equipment. Provide accommodation for workers coming from afar in compliance with local regulations.

• Keep access cards, work instructions, risk assessments, and emergency plans on-site.
• Comparatively check subcontractor payrolls and working hours.

3) Road Transport: Lex Specialis and Operation-Based Rules

Which trips are considered “posting”?

Special regulations (lex specialis) apply in EU road transport. Posting rules apply to cabotage and cross-trade trips; exceptions exist for transit and some bilateral transports. Your company should classify each trip according to the type of operation and manage the wage/compliance flow accordingly.

• Clearly mark segments covered by posting in route planning.
• Record legs falling under exceptions; keep proof documents with the driver.

Notification, documentation, and wage calculation

Notify the assignment via the IMI portal. The driver must carry the necessary records and notifications in the vehicle. Apply the host country’s hourly/additional payments for covered durations.

• Link tachograph data to wage calculations; automatically separate posting hours.
• Use multilingual payrolls that clearly display wage items during audits.

4) Services and High-Skilled Mobility: Short Duration, High Requirements

Consulting, IT, maintenance/commissioning tasks

In professional services, tasks often last a short time and cover multiple countries. Notification thresholds vary from country to country; do not confuse “business visit” status with “posting”. In cases such as on-site work, local team management, or participation in production at the client site, posted worker rules come into play.

• Write the scope of the task; test whether notification is required with a checklist.
• Complete definitions of qualifications/professional competencies in advance (especially in health, engineering, education).

Temporary employment and agency workforce

In cross-border employment through agencies, the host country requires you to meet the conditions applied to local agencies. The principle of equal treatment expects full equivalence in wages, working hours, and fringe benefits.

• Establish transparent contracts for the triangular relationship (agency-worker-client); clearly state the notification responsibility.
• Use an integrated calendar that follows the 12-month threshold for rotational assignments.

5) Labor-Intensive Areas Like Agriculture and Social Services + Recent Developments

Seasonality, accommodation, and working hours

In agriculture, the workload depends on weather and harvest schedules. Adjust notification and shift plans according to this fluctuation. Pay attention to hygiene, square meters, heating/ventilation standards in accommodation; implement additional occupational health and safety measures in shared living spaces.

• Establish simple checklists and individual file logic for small businesses.
• Digitally track maximum working and minimum resting hours during peak harvest periods.

Regulatory updates and new market opportunities

The principle of equal pay and the 12+6 month rule have become permanent across the EU. Countries have expanded e-notification/IMI processes; audits now progress faster with digital traces. Lex specialis is fully applied in road transport; wage calculation varies according to the type of operation.

• Many EU countries updated minimum wages and collective agreement rates for the 2024-2025 period; recalculate field budgets.
• Green transition, data centers, and battery/semiconductor investments increase project-based workforce needs; plan for construction and M&E assembly teams.
• There continues to be a shortage of qualified personnel in health and care services; prioritize qualification definitions and language training at the beginning of the project schedule.

Corpenza’s end-to-end solution approach

Corpenza integrates mobility, company formation, and workforce solutions across Europe and globally on a single platform. You ensure compliance while accelerating your operations.

• Company formation and tax optimization: The right legal structure in the right country; a setup that minimizes VAT, corporate tax, and permanent establishment risks.
• International accounting and payroll: We process multi-country payrolls according to local rules; you can show salaries of remote and contract workers as expenses through your company.
• Staff leasing and posted worker: We manage temporary employment agency and posted worker notifications, local representation, and documentation.
• Residence/work permits, golden visa, and citizenship by investment: We quickly organize executive, expert, and family mobility.
• Compliance technology: You can track IMI/e-notification, A1, qualification recognition, collective agreement wage maps, and field documentation from a single panel.

Practical roadmap for quick implementation

• Classify the assignment: Posting or business visit? Decide immediately.
• Extract a country/sector matrix: Clarify wage, collective agreement, notification, and representation conditions.
• Establish a 12+6 month calendar: Structure rotation and project plans accordingly.
• Distinguish between expenses vs. wages: Label per diem, accommodation, and travel items correctly.
• Implement chain control: Audit subcontractor and agency payrolls.

The posted worker application in the EU creates different rules and oversight intensities depending on the nature of the sector. Compliance based on field and operations stands out in construction and transport; notification thresholds and competency definitions are decisive in professional services; seasonality complicates planning in agriculture. You should accurately classify the type of assignment, manage wage and payroll items transparently, and maintain digital traces regularly. Corpenza coordinates all steps from company formation to payroll, posted worker processes to residence/work permits under one roof; you can focus on scaling up.