12.07.2018 | KPMG Law Insights

Global Mobility – Arbeitsrecht bei internationalen Mitarbeitereinsatz – International employee assignments in the light of the reformed EU Posting of Workers Directive

International employee assignments in light of the reformed EU Posting of Workers Directive

The introduction of registration obligations under labor law in Europe and the far-reaching reform of the Posting of Workers Directive 96/71/EC make it necessary for companies to rethink their practice of posting within the European Union and bring it into line with the amended provisions. We provide you with comprehensive advice on this and are happy to assist you in the implementation of the various requirements and challenges.

Registration requirements in Europe

With the introduction of labor law registration requirements for postings as part of the implementation of Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services (“Enforcement Directive”), the issue of international employee mobility has become a lot more complex. Not only do companies have to observe social security and tax law peculiarities, but they also have to ensure that the assignments of their employees in other European countries are registered in good time. Otherwise, there is a risk of sanctions, which are very severe in some EU countries and should therefore be taken into account when planning postings. This is not just about ‘pro forma’ registrations, but about ensuring compliance with mandatory labor regulations in the country of assignment, which, depending on the country, can go well beyond the minimum working conditions.

Although some EU countries provide for exemptions from the registration requirement in the case of business trips, the distinction between a business trip and a posting requiring registration is often difficult to make in practice. As a result, companies are facing new challenges.

Reform of the Posting of Workers Directive

The reformed Posting of Workers Directive 96/71/EC was approved by the Council of Ministers on June 21, 2018 and is expected to enter into force at the end of July 2018. Upon entry into force, the member states are obliged to transpose this directive into national law within two years. With the reformed Posting of Workers Directive, employees posted from other EU countries are now to be subject to the same regulations on pay and working conditions as domestic employees. Under the previous version of the directive, there was only an entitlement to the minimum standards applicable in the host country, such as the minimum wage. In the future, posted employees will be entitled to all remuneration components – such as Christmas bonuses – in the host country that local employees receive. The aim is to consistently implement the principle of “equal pay for equal work in the same place”.

In addition, secondments will be limited in time for the first time. A duration of no more than 12 months is envisaged. Upon request, the assignment may be extended to 18 months. The amendments made supplement the 2014 Enforcement Directive on the Posting of Workers, which serves to ensure compliance with minimum standards in Europe.

The reform of the Posting of Workers Directive has a decisive impact on the design and implementation of international employee assignments in Europe and presents companies with the challenge of critically reviewing their previous posting practices in Europe and adapting them to the changed framework conditions.

Webinar series for our clients

We are conducting an exciting webinar series together with our partner offices abroad on the topic of employee assignments in light of the (reformed) Posting of Workers Directive with the aim of preparing interested clients for the future challenges and assisting them in overcoming them.

With our webinar in November 2017, we provided an initial overview of the existing registration obligations in Europe by highlighting the legal framework in the countries France, Italy, Austria, Switzerland, Belgium, Romania, Denmark, Sweden and the Czech Republic based on various scenarios. The presentation of the webinar “Business Traveller: Registration Requirements within Europe” can be found here.

The expected effects of the reformed Posting of Workers Directive were the subject of another webinar in April 2018. Here, the innovations were presented in a practical manner and in an international context using an exciting selection of countries. Details can be found here: Web Course on “International Assignments in light of the Revised Posting of Workers Directive 96/71/EU – Why Registration Obligations Matter”.

This fall, our next webinar will take place, in which we will focus more on the implementation of the reformed Posting of Workers Directive in corporate practice, again in an international context. Details will be available here shortly.


Information on our consulting focus and services can be found here.

Explore #more

01.12.2023 | PR publications

WiWo: Best of Legal Awards – Philipp Glock Leader of the Year

On Thursday evening, WirtschaftsWoche honored outstanding projects and minds from consulting firms and law firms in Düsseldorf and celebrated the second Best of Professional Night…

29.11.2023 | KPMG Law Insights

Energy transition also opens up business opportunities

The energy industry’s complex, capital-intensive transformation process offers investors and banks a great deal of potential By Lars Christian Mahler and Marc Goldberg for Börsen-Zeitung,…

29.11.2023 | KPMG Law Insights

Guest article in ZURe – AI and the legal department of tomorrow

The current issue of ZURe (p. 48 ff.) contains a guest article by KPMG Partner Sina Steidel-Küster (Regional Director Southwest, Head of Stuttgart office) and…

29.11.2023 | KPMG Law Insights, KPMG Law Insights

Key Facts about the new draft of the “Data Act

On February 23, 2022, the EU Commission presented the new draft of the so-called Data Act, the “Regulation on harmonized rules for fair access to…

21.11.2023 |

Guest article in ZURe on the implementation of CSRD reporting in SMEs

The current issue of ZURe (p. 34 ff.) contains a guest article by Lena Plato (Director Legal & Compliance, FLABEG Automotive Group GmbH), KPMG Law…

20.11.2023 | Press releases

Statement by KPMG Law experts in Handelsblatt on the topic of sustainability cooperation in antitrust law

In the Handelsblatt, KPMG Law expert Jonas Brueckner is quoted in detail on the subject of cooperation in terms of sustainability. Until this summer, there…

15.11.2023 |

Legal 500 – Country Comparative Guide Germany

Gerrit Rixen and Jonas Brueckner provide an overview of the relevant legal regulations in the area of Competition & Litigation in a practical guide on…

14.11.2023 | Press releases

Tax and Law at a glance – New issue of the digital magazine “Talk

“Talk” stands for Tax and Law Compass, because that’s what the digital magazine wants to be: a navigation aid to the legal and tax aspects…

13.11.2023 |

Statement from KPMG Law experts in Brand eins magazine on the use of AI

The business magazine brand eins asked eight experts about the use of AI in the legal sector. “Many business people cannot even begin to estimate…

10.11.2023 | Deal Notifications

KPMG Law and KPMG AG Wirtschaftsprüfungsgesellschaft advise Ziemann Holvrieka on the acquisition of Künzel Maschinenbau

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) advised Ziemann Holvrieka GmbH from Ludwigsburg on the acquisition of the majority of shares…


Dr. Thomas Wolf

Head of Employment Law

Klingelhöferstraße 18
10785 Berlin

tel: +49 30 530199300

© 2023 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit

 KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.