Edition No.

1
September 2018

Contracting Out
Practical manual on EU mobility
Contents
Introduction3
Case Study 4
Questions and Data 5
Country Index 7 – 43
Belgium7
Bulgaria9
Croatia11
Cyprus13
Czech Republic 15
Denmark17
France19
Germany21
Italy25
Luxembourg27
Malta29
Netherlands33
Romania35
Spain37
Switzerland41
United Kingdom 43
Contact Details: Your Local Specialist 45

www.morisonksi.com 2
Introduction
The content of the following publication is based on To continue being covered by the social security system
the information supplied by Morison KSi European of the home country, one needs to complete an A1 form
and Swiss member firms in relation to posting workers (formerly an E101 form). This document is issued by the
within the European Union. The brochure is designed social security authorities of the home country and it
to help member firms’ clients who render services in certifies that one is still covered by the home system
other EU Member States by guiding them through the while abroad. The posted worker should be able to
respective rules in each member country. present the A1 form to the authorities of the guest
country at any time during their stay abroad.
The focus is the EC Regulation 883/2004 and
Regulation 465/2012, and the implementation of the Furthermore, the implementation of the EU
European Directive 2014/67/EU1 on the enforcement of enforcement directive within the national law of each
Directive 96/71/EC2 within the national labour law of Member State results in a whole range of local dos and
each Member State. don’ts (often including prior registration duties, the
appointment of a local representative/liaison person,
Why such a review? etc.) that are sanctioned with criminal penalties and
fines.
A worker can be sent by their employer, on a short
assignment, to another EU country (the 28 EU The objective of the following brochure is to outline the
Member States + Iceland, Norway, Liechtenstein and rules and regulations of each Member State as well as
Switzerland) while staying covered by their home to identify the experts within the local member firms so
country’s social security system, based on Regulations that we can provide proactive, first-level advice to our
883/2004 and 465/2012. The posted worker can be clients engaged in cross-border activities.
qualified either as an employee or a self-employed
person.

1. This Directive establishes a common framework of a set of appropriate provisions, measures and control mechanisms necessary for bet-
ter and more uniform implementation, application and enforcement in practice of Directive 96/71/EC, including measures to prevent and
sanction any abuse and circumvention of the applicable rules and is without prejudice to the scope of Directive 96/71/EC. This Directive
aims to guarantee respect for an appropriate level of protection of the rights of posted workers for the cross-border provision of services,
in particular the enforcement of the terms and conditions of employment that apply in the Member State where the service is to be provid-
ed in accordance with Article 3 of Directive 96/71/EC, while facilitating the exercise of the freedom to provide services for service providers
and promoting fair competition between service providers, and thus supporting the functioning of the internal market. This Directive shall
not affect in any way the exercise of fundamental rights as recognised in Member States and at Union level, including the right or freedom
to strike or to take other action covered by the specific industrial relations systems in Member States, in accordance with national law and/
or practice. Nor does it affect the right to negotiate, conclude and enforce collective agreements and to take collective action in accordance
with national law and/or practice.

2. The Directive 96/71/EC shall apply to undertakings established in a Member State which, in the framework of the transnational provision of
services, post workers to the territory of a Member State. This Directive shall not apply to merchant navy undertakings as regards seagoing
personnel. This Directive shall apply to the extent that the undertakings take one of the following transnational measures:

(a) post workers to the territory of a Member State on their account and under their direction, under a contract concluded between the
undertaking making the posting and the party for whom the services are intended, operating in that Member State, provided there is an
employment relationship between the undertaking making the posting and the worker during the period of posting; or

(b) post workers to an establishment or to an undertaking owned by the group in the territory of a Member State, provided there is an em-
ployment relationship between the undertaking making the posting and the worker during the period of posting; or

(c) being a temporary employment undertaking or placement agency, hire out a worker to a user undertaking established or operating in the
territory of a Member State, provided there is an employment relationship between the temporary employment undertaking or placement
agency and the worker during the period of posting.

Undertakings established in a non-member State must not be given more favourable treatment than undertakings established in a Member
State.

www.morisonksi.com 3
Case study
Member firms were given the following case study and asked to consider local law requirements in their countries,
in this specific situation.

Facts Summary
The client is an EU company which is neither established The answers collected give the reader a first insight
in your country nor does it have a permanent into the local rules and regulations in the different EU
establishment (PE) in your country. This client is Member States and Switzerland with regards to posted
rendering services in your country, together with its personnel. For more information, please contact your
posted employees. local specialist as listed in each “country profile” (pages
7-43) and in the index of contact details (pages 45-46).
The company has concluded contracts for executing a
specific order (rendering services) in your country. On This review was initiated by and carried out under the
certain occasions the said EU company works solely leadership of Van Havermaet (Belgium). Many thanks to
with its own posted personnel, on other – the services all member firms that have contributed to the success
of subcontractors (both local subcontractors with their of this cross-border initiative.
own personnel and foreign EU subcontractors, also
with their own personnel and not established in your
country) are used.

For further information

Lieve Hendriks
E [email protected]
T +32 11 30 13 58
M +32 475 34 54 09

Van Havermaet
Belgium
www.vhgconsultants.be

www.morisonksi.com 4
Questions and Data

1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No
or their employees in your country?
To which local authority?

Contact details/website:

Specific notification forms (download):

2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No
determine whether the EU company or its EU subcontractors carry out substantial
activities in their home country?
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
working regulations, work schedules)?
Must this be a local representative (resident of your country)? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
What documents are required?

Do these need to be translated into your official language(s)? Yes No

Which language(s)?

Are sworn translations required? Yes No

4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
How are these debts checked in your country?
Digital platform (URL): Yes No
By presenting official documents to the client? Yes No
Which documents?

Is there a chain liability? Yes No

Chain liability as from the EU subcontractors up to the principal? Yes No
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No Disclaimer:
company and transfer this to a local bank account? Morison KSi is a global association of independent professional firms. Professional services are provided by
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No individual member firms. Morison KSi does not provide professional services in its own right. No member firm has
EU subcontractors? liability for the acts or omissions of any other member firm arising from its membership of Morison KSi.
If so, please explain the specific procedure for this:
While every effort is made to ensure that the information outlined in this material is accurate, Morison KSi and its
member firms can accept no responsibility for loss or distress occasioned to any person acting or refraining from
7 Does your country have specific rules/licences for temporary employment agencies? Yes No acting as a result of the material published herein. Professional advice on posting workers should always be sought
8 Are there any specific rules for hiring intra-group/other personnel? Yes No on a case-by-case basis before acting on any topic covered in this material. For advice on your individual case,
please contact your local specialist, as listed in each “country profile” (pages 7-43) and in the index of contact
9 Are there any specific rules for self-employed persons? Yes No details (pages 45-46).

www.morisonksi.com 5 www.morisonksi.com 6
Belgium 5 Is there an obligation to withhold a certain percentage on the invoices of the EU
company and transfer this to a local bank account?
Yes No

In case of debts:
• Social debts – withholding of 35% on the invoices and transfer to the bank
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No account of the Belgian social security authority
or their employees in your country? • Tax debts – withholding of 15% on the invoices and transfer to the bank
account of the Belgian tax authority
To which local authority?
National Social Security Office (NSSO) 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
EU subcontractors?
Contact details/website:
www.limosa.be If so, please explain the specific procedure for this:
In certain Belgian industries there is a chain liability from the lowest contractor
Specific notification forms (download): up to the principal. For works on immovable property (ground works, roadworks,
See website above. works on buildings, bridges, metal trusses attached to the ground) a prior
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No notification to NSSO of these works and the complete chain of subcontractors has
determine whether the EU company or its EU subcontractors carry out substantial to be done by the main contractor. Each subcontractor must inform their direct
activities in their home country? contractor ascending in the chain, and the main contractor has to make the final
digital notification. In order to do so, the main contractor first needs
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a registration with the Crossroads Bank for Enterprises. Before paying an invoice
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
to the subcontractor, each contractor in the chain must first check whether their
working regulations, work schedules)?
direct subcontractor has any debts (see Q4). In case of debts, a percentage of the
Must this be a local representative (resident of your country)? Yes No invoice must be withheld and transferred to the respective government (social
Can your firm represent the EU company and/or its EU subcontractors? Yes No security 35% and tax authorities 15%). In some situations a subsidiary chain liability
We qualify as a social representative and liaison person. Both functions must be can be introduced by the government.
local physical persons. 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
What documents are required? • A specific recognition is required, depending on where the end user is
located (Flanders, Brussels or Walloon region).
• Copy of the employment contract
• Depending on the industry of the end user (e.g. construction industry or
• Copy of payslips
arts), several recognitions are additionally required.
• Copy of A1 and Limosa-1 documents
• A cash guarantee of €75,000 must be paid beforehand (with very few
• Information on the currency the salary is paid in and on paid reimbursements
exceptions).
• Work schedule (beginning, end and duration of assignment abroad)
• Proof of salary payments made to the posted employee 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
Specific conditions must be met:
Do these need to be translated into your official language(s)? Yes No
• Only for limited duration (±6 months)
Which language(s)? • Specialist activities
English, French, German or Dutch • Prior notification to the labour inspectorate
Are sworn translations required? Yes No 9 Are there any specific rules for self-employed persons? Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No In certain industries

How are these debts checked in your country?

Digital platform (URL): Yes No
For companies registered in Belgium: www.checkinhoudingsplicht.be
By presenting official documents to the client?
Applicable to non-Belgian registered companies
Yes No Services offered For further information
Does your firm offer salary computation Yes No
Which documents? Lieve Hendriks
services?
• A1 documents E [email protected]
• Belgian tax certificate Are you familiar with split salary files? Yes No
T +32 11 30 13 58
• PDOK/OPOC certificate (this is the Belgian welfare fund of the Are you familiar with expat files? Yes No
M +32 475 34 54 09
construction industry; this requirement is only applicable in the Do you have expertise in labour law? Yes No
construction industry)
Do you have expertise in social security Yes No Van Havermaet
Is there a chain liability? Yes No law?
Belgium
Chain liability as from the EU subcontractors up to the principal? Yes No Do you have expertise in drafting Yes No
www.vhgconsultants.be
In certain Belgian industries service contracts?

www.morisonksi.com 7 www.morisonksi.com 8
Bulgaria
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
or their employees in your country? EU subcontractors?
To which local authority? If so, please explain the specific procedure for this:
General Labour Inspectorate Executive Agency The client liable for wage debts of the EU company and/or the EU subcontractors
Contact details/website: must be registered in the BULSTAT register, provide information about paid
www.gli.government.bg remuneration to the National Revenue Agency (NRA) and submit declarations no.
1 and 6 (available via the NRA website), which provide data on the worker's social
Specific notification forms (download): security status. These declarations state liabilities related to the insurance and
www.gli.government.bg income of the individuals.
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
determine whether the EU company or its EU subcontractors carry out substantial Temporary employment agencies are under control of the General Labour
activities in their home country? Inspectorate Executive Agency and its requirements must be followed.
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, The following incentives are offered by the government:
working regulations, work schedules)? • For the employer – tax relief and tax reduction
Must this be a local representative (resident of your country)? Yes No • For the employee – more favourable working conditions and longer paid
leave
Can your firm represent the EU company and/or its EU subcontractors? Yes No
Our firm is qualified to represent the EU company and act as a liaison person. 9 Are there any specific rules for self-employed persons? Yes No
However, in certain industries specific criteria must be met.
What documents are required?
• Copy of A1 form
• Copy of ID card/passport
• Copy of the employment contract
• Other documents providing specifics of the workplace
• Payroll information
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Bulgarian
Are sworn translations required? Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
How are these debts checked in your country?
Digital platform (URL): Yes No
For companies registered in Bulgaria:
• www.nap.bg
• www.bulstat.bg
By presenting official documents to the client? Yes No Services offered For further information
Which documents?
Does your firm offer salary computation Yes No
Tax Clearance Certificate Ofelia Slavkova
services?
Is there a chain liability? Yes No E [email protected]
Are you familiar with split salary files? Yes No
T +359 2 947 4011
Chain liability as from the EU subcontractors up to the principal? Yes No Are you familiar with expat files? Yes No
M +359 88 639 2973
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No Do you have expertise in labour law? Yes No
company and transfer this to a local bank account?
Do you have expertise in social security Yes No Audit Advisers
The government withholds 10% on the invoices of the EU company, as per
law?
Corporate Income Tax Act (CITA), to avoid double taxation. Bulgaria
Do you have expertise in drafting Yes No
www.audit-advisers.com
service contracts?

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Croatia
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No • Written guarantee of the subcontractor that, as the employer, they will
or their employees in your country? pay the salary when due and payable in the agreed amount for the
To which local authority? posting period.
Labour Inspectorate within the Ministry of Labour and Pension System • For each posted employee, every month the subcontractor must
provide the contractor with the following documentation: timesheet,
Contact details/website:
list of salaries, full payslips, currency in which the salary was paid and
www.mrms.hr
proof of salary payments.
Specific notification forms (download): • If a posted employee receives their salary directly from a non-resident
www.mrms.hr/posting/instructions-for-foreign-companies employer abroad, the employee is obliged to calculate, pay and report
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No income tax to the Croatian tax administration.
determine whether the EU company or its EU subcontractors carry out substantial How are these debts checked in your country?
activities in their home country? There is a list of employers who are not paying their workers but no list of foreign
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No employers with posted workers.
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, Digital platform (URL): Yes No
working regulations, work schedules)? By presenting official documents to the client? Yes No
Must this be a local representative (resident of your country)? Yes No Which documents?
The Aliens Act requires the nomination of a person who will be responsible for the Not applicable
keeping of all the documentation in the workplace (or in another clearly defined
Is there a chain liability? Yes No
and accessible place) within the Republic of Croatia. Hence, one cannot nominate
The liability is limited to contractor and subcontractor.
a person who is not physically in Croatia.
Chain liability as from the EU subcontractors up to the principal? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
Since it must be a natural person, the nominated person could be one of our lawyers. 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
company and transfer this to a local bank account?
What documents are required?
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
• Copy of the employment contract
EU subcontractors?
• In case of third-country citizens employed by an EU-based employer –
work permit If so, please explain the specific procedure for this:
• Payslips Limited to the construction industry and specified in Q4.
• Proof of salary payments 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
• Timesheets (with visible beginning, duration and end of working hours) Temporary employment agencies must be registered with the Ministry of Labour
• Other proofs requested for inspection and Pension System. Besides the registration and limitation in the scope of
Do these need to be translated into your official language(s)? Yes No activities that agencies can perform, there are further specific obligations towards
the Ministry of Labour and Pension System.
Which language(s)?
Croatian 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
Are sworn translations required? Yes No 9 Are there any specific rules for self-employed persons? Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
• This is limited to contractors or their subcontractors who both are
providing construction services. The liability is limited to posted workers
of the subcontractor, based on the contract for construction services
stipulated between the contractor and subcontractor. The guarantee is
limited to minimum salary and salary for overtime hours which are not paid
Services offered For further information
by the subcontractor once these workers’ receivables are due and payable. Does your firm offer salary computation Yes No
• The Aliens Act provides conditions that must be met to exempt the Sandra Fonović
services?
contractor from this liability. The contractor is exempted if, before and during E [email protected]
Are you familiar with split salary files? Yes No
the posting period, they collect from their subcontractor the following: T +385 51 372 228
• Copy of posting declaration and any modifications Are you familiar with expat files? Yes No
M +385 98 424 849
• List of all employees who are working based on the services contract Do you have expertise in labour law? Yes No
stipulated between the contractor and subcontractor. The following
data must be supplied for each employee: identification number, Do you have expertise in social security Yes No Euroconsulting
law?
date of birth, job description, citizenship, start/end dates of posting, Croatia
place where the employee has been posted, ordinary working hours, Do you have expertise in drafting Yes No
www.euroconsulting.hr
overtime hours and monthly gross salary. service contracts?

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Cyprus
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
or their employees in your country? company and transfer this to a local bank account?
To which local authority? 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
Ministry of Labour, Welfare and Social Insurance EU subcontractors?
Contact details/website: The local client (contractor) and the EU company and/or EU subcontractors
www.mlsi.gov.cy are wholly and exclusively liable to posted employees for the payment of their
salaries. They are also responsible for the payment of contributions to any other
Specific notification forms (download): funds (e.g. redundancy funds, provident funds, etc.).
No specific notification forms; the EU company and/or its EU subcontractors
should notify the relevant authorities in writing. If so, please explain the specific procedure for this:
Please contact the local specialist for details.
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No
determine whether the EU company or its EU subcontractors carry out substantial 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
activities in their home country? A specific law – 174(I)/2012 – governs the registration and operation of the
temporary employment agencies.
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
working regulations, work schedules)? 9 Are there any specific rules for self-employed persons? Yes No
Must this be a local representative (resident of your country)? Yes No
The representative must be a physical person – either a local or a foreign person.
In case of a foreign person, their physical presence in Cyprus is not necessary.
Can your firm represent the EU company and/or its EU subcontractors? Yes No
Our firm can act as a representative of the EU company and/or its EU
subcontractors as we have the relevant knowledge and expertise required.
What documents are required?
• Copy of posted employees’ passports or identity cards (for verification of
personal information)
• A1 document
• Copy of payslips (indicating salaries and posted benefits paid)
• Proofs of salary payments to posted employees
• Evidence related to the working conditions of posted employees (e.g.
work schedule including rest periods, paid annual leave register)
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Greek or English
Are sworn translations required? Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
How are these debts checked in your country? Services offered For further information
Digital platform (URL): Yes No Does your firm offer salary computation Yes No
Evgenia Ioannou
By presenting official documents to the client? Yes No services?
E [email protected]
Which documents? Are you familiar with split salary files? Yes No
T +357 22 311948
Not applicable Are you familiar with expat files? Yes No
M +357 99 573555
Is there a chain liability? Yes No Do you have expertise in labour law? Yes No
Chain liability as from the EU subcontractors up to the principal? Yes No Do you have expertise in social security Yes No Morison Patsalides Limited
See Q6 below. law?
Cyprus
Do you have expertise in drafting Yes No
www.ptcy.com
service contracts?

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Czech Republic
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
or their employees in your country? Licenses from the Ministry of Work and Social Affairs, and cash guarantee of
To which local authority? CZK 500,000 are required.
• Czech Social Security Administration 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
• Labour Inspectorate 9 Are there any specific rules for self-employed persons? Yes No
Contact details/website:
• www.cssz.cz
• www.portal.mpsv.cz
Specific notification forms (download):
• www.cssz.cz
• www.formulare.mpsv.cz
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No
determine whether the EU company or its EU subcontractors carry out substantial
activities in their home country?
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
working regulations, work schedules)?
Must this be a local representative (resident of your country)? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
What documents are required?
• Copy of the employment contract
• Copy of payslips
• Information on paid reimbursement
• Work schedule
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Czech
Are sworn translations required? Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
How are these debts checked in your country?
Digital platform (URL): Yes No
By presenting official documents to the client? Yes No
Which documents?
Not applicable Services offered For further information
Is there a chain liability? Yes No Does your firm offer salary computation Yes No
Dalibor Baštýř
Chain liability as from the EU subcontractors up to the principal? Yes No services?
E [email protected]
Are you familiar with split salary files? Yes No
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No T +420 224 800 930
company and transfer this to a local bank account? Are you familiar with expat files? Yes No
M +420 739 357 120
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No Do you have expertise in labour law? Yes No
EU subcontractors? Do you have expertise in social security Yes No NSG Morison
If so, please explain the specific procedure for this: law?
Czech Republic
Please contact your local specialist for details. Do you have expertise in drafting Yes No
www.nsgmorison.cz
service contracts?

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Denmark
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
or their employees in your country? EU subcontractors?
To which local authority? If so, please explain the specific procedure for this:
• Register of Foreign Service Providers (RUT) Not applicable
• Danish Customs and Tax Administration (Skatteforvaltningen/SKAT)
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
Contact details/website: Could be at risk for being considered employed by the company from the tax
• Register of Foreign Service Providers (RUT): www.indberet.virk.dk authorities, due to the specific case (e.g. in case of low risk of payment, etc.)
• Danish Customs and Tax Administration (Skatteforvaltningen/SKAT):
8 Are there any specific rules for hiring intra-group/other personnel? Yes No
www.skat.dk
Hiring out of labour rules will apply.
Specific notification forms (download):
9 Are there any specific rules for self-employed persons? Yes No
www.indberet.virk.dk
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No
determine whether the EU company or its EU subcontractors carry out substantial
activities in their home country?
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
working regulations, work schedules)?
The workers need access to all of the above which could be problematic if no
documents are kept and there is no place of contact.
Must this be a local representative (resident of your country)? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
Not applicable
What documents are required?
Not applicable
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Apart from Danish, English is also accepted. Services offered
Are sworn translations required? Yes No Do you have expertise in labour law? Yes No
Does your firm offer salary computation Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No services? Do you have expertise in social security Yes No
How are these debts checked in your country? Are you familiar with split salary files? Yes No law?

Digital platform (URL): Yes No Are you familiar with expat files? Yes No Do you have expertise in drafting Yes No
service contracts?
By presenting official documents to the client? Yes No
Which documents?
Not applicable For further information For further information
Is there a chain liability? Yes No Christian Secher Mikkel Thomsen
Chain liability as from the EU subcontractors up to the principal? Yes No E [email protected] E [email protected]
In specific situations, up to the EU contractor company T +45 49 21 87 00 T +45 81 77 05 79
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No M +45 20 14 43 10 M +45 42 40 12 16
company and transfer this to a local bank account?
Kallermann Revision Revisionshuset Tal & Tanker
Denmark Denmark
www.kallermann.com www.talogtanker.dk

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France
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No Is there a chain liability? Yes No
or their employees in your country? Chain liability as from the EU subcontractors up to the principal? Yes No
To which local authority? 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
Relevant Labour Inspectorate branch (within Regional Directorates for Enterprises, company and transfer this to a local bank account?
Competition Policy, Consumer Affairs, Labour and Employment/DIRECCTE) where
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
the service will be provided
EU subcontractors?
Contact details/website:
If so, please explain the specific procedure for this:
www.travail-emploi.gouv.fr
Please contact your local specialist for details.
Specific notification forms (download):
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
www.sipsi.travail.gouv.fr
8 Are there any specific rules for hiring intra-group/other personnel? Yes No
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No
Please contact your local specialist for details.
determine whether the EU company or its EU subcontractors carry out substantial
activities in their home country? 9 Are there any specific rules for self-employed persons? Yes No
Please contact your local specialist for details.
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
working regulations, work schedules)?
The company must designate a representative present on French soil for the
duration of the posting in a document written in French and containing the
following information:
• Business name if appropriate, first name, surname, date and place of birth
• Email and postal addresses in France, telephone number
• Indication of the interested party’s acceptance of their designation
• Effective date and duration of the designation, which cannot exceed the
period of posting
• Indication of the place of conservation on national soil or of means of
access to the documents that must be kept available for labour inspectors
Throughout the posting period, the representative of the company posting
employees in France is responsible for liaising with labour inspectors and
providing them with required documents, either in the paper or electronical form.
Must this be a local representative (resident of your country)? Yes No Services offered
Presence on the French soil and ability to speak French are required.
Does your firm offer salary computation Yes No Do you have expertise in labour law? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
services? Do you have expertise in social security Yes No
Please contact your local specialist for details.
Are you familiar with split salary files? Yes No law?
What documents are required?
Please contact your local specialist for details. Are you familiar with expat files? Yes No Do you have expertise in drafting Yes No
service contracts?
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
French For further information For further information
Are sworn translations required? Yes No
Jean-Pierre Larroze Bérénice Catry
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No E [email protected] E [email protected]
How are these debts checked in your country? T +33 1 40 40 38 38 T +33 4 72 66 20 00
Digital platform (URL): Yes No M +33 6 08 71 51 94 M +33 6 68 14 59 94
By presenting official documents to the client? Yes No
Which documents?
Aplitec Cofagest
Please contact your local specialist for details. France France
www.groupe-aplitec.com www.cofagest.com

www.morisonksi.com 19 www.morisonksi.com 20
Germany
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
or their employees in your country? How are these debts checked in your country?
The employer posting employees to Germany, be it the EU company or the EU
subcontractor, has prior notification duties if the posted employees will work in Digital platform (URL): Yes No
certain economic sectors (e.g. construction, building cleaning, forestry, security www.zoll.de
services, nursing, passenger transports). By presenting official documents to the client? Yes No
To which local authority? Which documents?
Federal Customs Administration (Bundeszollverwaltung) • Payroll documentation
Contact details/website: • Agreement on liability exemption for minimum wage
www.zoll.de Is there a chain liability? Yes No
Specific notification forms (download): For general contractors
www.meldeportal-mindestlohn.de Chain liability as from the EU subcontractors up to the principal? Yes No
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
determine whether the EU company or its EU subcontractors carry out substantial company and transfer this to a local bank account?
activities in their home country? Germany has a construction withholding tax of 15% of the invoiced amount. The
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No company could avoid the withholding tax by sending an application to the tax
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, authorities.
working regulations, work schedules)? 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
The required documents must be kept in Germany during the full period that the EU subcontractors?
EU company/EU subcontractor provide services in Germany, limited to 2 years at
If so, please explain the specific procedure for this:
the most. However, it is not compulsory to formally appoint a representative.
Please contact your local specialist for details.
Must this be a local representative (resident of your country)? Yes No
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
The documents may be kept by a posted employee, provided that this employee
• A special permit is required for temporary employment agencies domiciled
can keep the documents in Germany during the entire required period.
in Germany.
Can your firm represent the EU company and/or its EU subcontractors? Yes No • If a local client requests the services of a temporary employment
Even though the appointment of a representative is not compulsory, it may be agency domiciled in another EU country, the local client must meet prior
convenient to have the necessary documents kept by a German professional. notification duties to the Federal Customs Administration. The local client
What documents are required? will also have to meet other requirements that the EU company (posting
employees to Germany as the employer) usually needs to comply with.
The employer must provide: • A temporary employment agency domiciled in another EU country will
• Copy of the employment contract have to withhold and pay German payroll taxes. The local client will be
• Payslips liable for the fiscal duties of the temporary employment agency.
• Timesheets • For further information, see: www.zoll.de.
• Proof of salary payments
• Copy of A1 document 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
• Proof of the prior registration in Germany, if necessary 9 Are there any specific rules for self-employed persons? Yes No
The employee must provide: Self-employed persons from other EU countries have to observe the same
• Identity card professional/commercial regulations as German self-employed persons.
• Passport/passport substitute/identity card replacement
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
German
Are sworn translations required? Yes No

www.morisonksi.com 21 www.morisonksi.com 22
Germany continued

Services offered
For further information
Does your firm offer salary computation Yes No
services? Simone Wick
Are you familiar with split salary files? Yes No E [email protected]
Are you familiar with expat files? Yes No T +49 40 361563
M +49 162 1038404
Do you have expertise in labour law? Yes No
Do you have expertise in social security Yes No
Dierkes Partner
law?
Germany
Do you have expertise in drafting Yes No
www.dierkes-partner.de
service contracts?

For further information For further information

Astrid Laffargue Andreas Leisen

E [email protected] E [email protected]
T +49 69 209739269 T +49 202 371050

Morison Frankfurt WTG

Germany Germany
www.morison-frankfurt.de www.wtgwp.de

www.morisonksi.com 23 www.morisonksi.com 24
Italy
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
or their employees in your country? company and transfer this to a local bank account?
To which local authority? 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
Ministry of Labour and Social Policies EU subcontractors?
Contact details/website: There is a chain liability as from the lowest contractor up to the principal.
www.lavoro.gov.it If so, please explain the specific procedure for this:
Specific notification forms (download): Please contact your local specialist for details.
www.distaccoue.lavoro.gov.it 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
determine whether the EU company or its EU subcontractors carry out substantial 9 Are there any specific rules for self-employed persons? Yes No
activities in their home country? A self-employed person must have an Italian VAT number.
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
working regulations, work schedules)?
Must this be a local representative (resident of your country)? Yes No
This must be a physical person with an Italian tax code number and an Italian
address.
Can your firm represent the EU company and/or its EU subcontractors? Yes No
What documents are required?
• Copy of the employment contract
• Copy of payslips
• Copy of A1 document and Ministry of Labour documents
• Info on the currency the salary is paid out in, and on paid reimbursements
• Work schedule (beginning, end and duration of working time)
• Proof of salary payments to the posted employee
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Italian
Are sworn translations required? Yes No
Some authorities may require a sworn translation.
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
How are these debts checked in your country?
Digital platform (URL): Yes No
• Italian Tax Office: www.agenziaentrate.gov.it
• Italian Social Security Office: www.inps.it Services offered For further information
By presenting official documents to the client? Yes No Does your firm offer salary computation Yes No
Paolo Sbordoni
services?
Which documents? E [email protected]
• A1 documents Are you familiar with split salary files? Yes No
T +39 06 3224 2142
• Italian tax certificate Are you familiar with expat files? Yes No
M +39 06 320 7967
• Proxy Do you have expertise in labour law? Yes No
Is there a chain liability? Yes No Do you have expertise in social security Yes No Studio Sbordoni
Chain liability as from the EU subcontractors up to the principal? Yes No law?
Italy
Do you have expertise in drafting Yes No
www.ksi-italy.com
service contracts?

www.morisonksi.com 25 www.morisonksi.com 26
Luxembourg
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
or their employees in your country? EU subcontractors?
To which local authority? If detachment information is provided to the EU company.
Inspectorate of Labour and Mines (Inspection du Travail et des Mines/ITM) If so, please explain the specific procedure for this:
Contact details/website: Please contact your local specialist for details.
www.itm.lu 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
Specific notification forms (download): Notification must be made to the Ministry of the Economy (Ministère de
• Declaration of posting of workers (notes): www.guichet.public.lu l’Economie) of occasional and temporary provision of services in Luxembourg.
• Notification form: www.guichet.itm.lu 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No Work contract with the detaching company / Applicable legislation in the country
determine whether the EU company or its EU subcontractors carry out substantial of origin of the company
activities in their home country? 9 Are there any specific rules for self-employed persons? Yes No
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No For self-employed persons from other EU countries, same rules apply as for
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, a detaching company (i.e. VAT notification, social badge, etc.).
working regulations, work schedules)?
Must this be a local representative (resident of your country)? Yes No
It could be the posted worker.
Can your firm represent the EU company and/or its EU subcontractors? Yes No
What documents are required?
• The employment contract
• Pay slips
• A1 document
• Work schedule (beginning, end and duration of working time)
• Proof of salary payments to the posted employee
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Not applicable
Are sworn translations required? Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
If detachment information is provided to the EU company.
How are these debts checked in your country?
Digital platform (URL): Yes No
By presenting official documents to the client? Yes No
Which documents? Services offered For further information
CCSS statements and Direct Contribution statements
Does your firm offer salary computation Yes No
Is there a chain liability? Yes No services?
If detachment information is provided to the EU company. Françoise Goosse
Are you familiar with split salary files? Yes No
E [email protected]
Chain liability as from the EU subcontractors up to the principal? Yes No Are you familiar with expat files? Yes No
If detachment information is provided to the EU company. T +352 33 59 39 1
Do you have expertise in labour law? Yes No
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
Do you have expertise in social security Yes No Fiduciaire Eurolux
company and transfer this to a local bank account?
law?
Luxembourg
Do you have expertise in drafting Yes No
www.eurolux.lu
service contracts?

www.morisonksi.com 27 www.morisonksi.com 28
Malta
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No What documents are required?
or their employees in your country? A copy of passport and a document (contract of employment or a statement
To which local authority? signed by the employer) containing the information which is to be provided to the
Department of Industrial and Employment Relations employee, namely:
Contact details/website: • Name, registration number and registered place of business of the
121 Melita Street employer and the identity card number, sex and address of the employee
VLT 1121 Valletta and the place of work
Malta • Date of commencement of employment and period of probation
E [email protected] • Normal and overtime rates of wages payable
T +356 2122 4245/6 • Normal hours of work
www.dier.gov.mt • Periodicity of wage payments
• In case of a fixed-term contract of employment, the expected or agreed
Specific notification forms (download):
duration of the contract period
• Declaration of posting of workers (notes): www.dier.gov.mt
• Paid holidays and the vacation, sick and other leave to which the
• Notification form: www.eforms.gov.mt
employee is entitled
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No • Conditions under which fines may be imposed by the employer
determine whether the EU company or its EU subcontractors carry out substantial • Title, grade, nature or category of the work assigned to the posted
activities in their home country? employee
In order to determine whether an undertaking, which is the service provider, • Notice periods to be observed by employer and employee
genuinely performs substantial activities other than purely internal management • Collective agreement, if any, governing the employee’s conditions of work
and/or administrative activities, the competent authority in Malta shall make an • Any other relevant or applicable conditions of employment
overall assessment of all factual elements characterising those activities. Such
Do these need to be translated into your official language(s)? Yes No
elements may include in particular:
• The place where the undertaking has its registered office and Which language(s)?
administration, uses office space, pays taxes and social security English
contributions and, where applicable, in accordance with national law, has Are sworn translations required? Yes No
a professional licence or is registered with the chambers of commerce or Certified translations are crucial for legal and official documents.
professional bodies
• The place where posted workers are recruited and from which they are 4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
posted How are these debts checked in your country?
• The law applicable to the contracts concluded by the undertaking with its
Digital platform (URL): Yes No
workers, on the one hand, and with its clients, on the other
• The place where the undertaking performs its substantial business activity By presenting official documents to the client? Yes No
and where it employs administrative staff Which documents?
• The number of contracts performed and/or the size of the turnover Not applicable
realised in the Member State of establishment, taking into account the
specific situation of, inter alia, newly established undertakings and small Is there a chain liability? Yes No
and medium-sized enterprises Chain liability as from the EU subcontractors up to the principal? Yes No
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, company and transfer this to a local bank account?
working regulations, work schedules)? In terms of Article 73 of the Income Tax Act, where any person pays to a person
Must this be a local representative (resident of your country)? Yes No not resident in Malta any income chargeable to tax in Malta, they must, upon
It is not required that such a contact person is present in Malta but they must be paying such income, deduct tax at the rate of 35% where the non-resident person
available on a reasonable and justified request. is a company, and at the rate of 25% where the non-resident is an individual. Any
amount deducted is a debt due to the Government of Malta by the payer and is
Can your firm represent the EU company and/or its EU subcontractors? Yes No to be remitted to the Commissioner for Revenue within 30 days from making the
deduction.

www.morisonksi.com 29 www.morisonksi.com 30
Malta continued
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
EU subcontractors?
The Posting of Workers in Malta Regulations holds the foreign service provider
responsible (given that the latter is the employer) for payment of wages when the
posted worker is giving a service in the host country Malta. Wages are to be paid
in accordance with what is stated in the same law.
If so, please explain the specific procedure for this:
Not applicable
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
Agency work is covered by general employment law, although there is also a
requirement for agency firms to obtain a licence as providers of recruitment
services. The temporary agency work directive, Directive 2008/14 EC, was
specifically prepared to address the employment law consequences of such work.
The Directive has been transposed into Maltese law by the Temporary Agency
Workers Regulations, LN 461/2010, after consultations with the social partners
on the Employment Relations Board, as is the practice with all employment
legislation. This came into force in December 2011.
8 Are there any specific rules for hiring intra-group/other personnel? Yes No
9 Are there any specific rules for self-employed persons? Yes No
Self-employed persons posted to another country through a placement agency
are – to date – not considered posted workers because of their employment
status.

Services offered For further information

Does your firm offer salary computation Yes No
Benjamin Griscti
services?
E [email protected]
Are you familiar with split salary files? Yes No
T +356 21226176
Are you familiar with expat files? Yes No
M +356 99231810
Do you have expertise in labour law? Yes No
Do you have expertise in social security Yes No KSi Malta
law?
Malta
Do you have expertise in drafting Yes No
www.ksimalta.com
service contracts?

www.morisonksi.com 31 www.morisonksi.com 32
Netherlands
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
or their employees in your country? company and transfer this to a local bank account?
Note: this will most likely change, with effect from 1 January 2019. No obligation of a fixed percentage but for the amount of the deposit you get
To which local authority? indemnity.
Not applicable 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
Contact details/website: EU subcontractors?
Not applicable If so, please explain the specific procedure for this:
Specific notification forms (download): There is a chain liability as from the lowest contractor up to the principal.
Checklist for posting employees to the Netherlands: www.business.gov.nl 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No Registration as an employment agency in the trade register at the Dutch Chamber
determine whether the EU company or its EU subcontractors carry out substantial of Commerce
activities in their home country? 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No 9 Are there any specific rules for self-employed persons? Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, Special attention is paid to whether it concerns a self-employed person or an
working regulations, work schedules)? employee.
Must this be a local representative (resident of your country)? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
We qualify as a liaison person, who must be a local physical person.
What documents are required?
• Copy of the employment contract
• Copy of payslips
• Copy of A1 document
• Info on composition of and deductions from the salary
• Work schedule (beginning, end and duration of working time)
• Proof of social security contribution payments and identity proof of
service provider, service recipient, the posted worker and the person

•
responsible for payment of salary
Proof of salary payments to the posted employee Services offered
Do these need to be translated into your official language(s)? Yes No Does your firm offer salary computation Yes No Do you have expertise in labour law? Yes No
Which language(s)? services? Do you have expertise in social security Yes No
English or German Are you familiar with split salary files? Yes No law?
Are sworn translations required? Yes No Are you familiar with expat files? Yes No Do you have expertise in drafting Yes No
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No service contracts?

How are these debts checked in your country?

Digital platform (URL): Yes No For further information For further information
By presenting official documents to the client? Yes No Albert de Jager Peter Jan van Noortwijk
Which documents? E [email protected] E [email protected]
Statement from tax authorities regarding payment behaviour of subcontractor T +31 184 49 68 00 T +31 184 20 00 20
Is there a chain liability? Yes No M +31 6 20 99 46 11 M +31 6 81 24 13 82
Chain liability as from the EU subcontractors up to the principal? Yes No
In certain specific Dutch industries but limited to (sub)contractors Hoek en Blok van Hoesel de Blaey
Netherlands Netherlands
www.hoekenblok.nl www.hoesel.nl

www.morisonksi.com 33 www.morisonksi.com 34
Romania
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No How are these debts checked in your country?
or their employees in your country? Digital platform (URL): Yes No
To which local authority? By presenting official documents to the client? Yes No
Romanian Territorial Labour Inspectorate
Which documents?
Contact details/website: Not applicable
www.inspectiamuncii.ro
Is there a chain liability? Yes No
Specific notification forms (download):
www.inspectiamuncii.ro Chain liability as from the EU subcontractors up to the principal? Yes No

2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No 5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
determine whether the EU company or its EU subcontractors carry out substantial company and transfer this to a local bank account?
activities in their home country? 6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No EU subcontractors?
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, If so, please explain the specific procedure for this:
working regulations, work schedules)?
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
Must this be a local representative (resident of your country)? Yes No
8 Are there any specific rules for hiring intra-group/other personnel? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
9 Are there any specific rules for self-employed persons? Yes No
What documents are required?
• Copy of the notification submitted to the Romanian labour authorities by
the EU company
• Copy of the employment contract, including the addendum regarding
the Romanian posting, mentioning the following information: duration of
the employment, the currency in which the salary is paid, the benefits in
kind or cash received during the assignment, the conditions regarding the
repatriation of the assignee
• Job description
• Payslips and proof that the salary was paid to the assignee
• Timesheets
• Appointment for the representative named as contact person in front of
the Romanian competent authorities
• Copy of the A1 form issued by the foreign authorities
• Annual labour medicine certificates
• The notebook for the labour protection
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
Romanian
Are sworn translations required? Yes No Services offered For further information
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No Does your firm offer salary computation Yes No
Silvia Roca
The EU company has the obligation to register and pay the social security services?
contributions in Romania for the seconded personnel. The secondees may also E [email protected]
Are you familiar with split salary files? Yes No
register for social security contributions in Romania and take over the liabilities of their T +40 21 316 8075
Are you familiar with expat files? Yes No
EU employer. Each secondee is personally liable for declaring and paying the income M +40 729 199 448
tax. The competent authority is the National Agency for Fiscal Administration (ANAF, Do you have expertise in labour law? Yes No
www.anaf.ro) Do you have expertise in social security Yes No Soter & Partners
law?
Romania
Do you have expertise in drafting Yes No
www.soter.ro
service contracts?

www.morisonksi.com 35 www.morisonksi.com 36
Spain
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No The Labour and Social Security Inspection can eventually require other
or their employees in your country? documentation in order to verify compliance with the Law 45/1999 on the posting
To which local authority? of workers in the framework of transnational provision of services, including
The labour authority of the Autonomous Community where the services are going documentation certifying the valid constitution of the company.
to be provided in Spain. The Ministry of Employment and Social Security and the Do these need to be translated into your official language(s)? Yes No
Autonomous Communities will draw up a collaboration protocol for the operation Which language(s)?
of a central electronic register. Spanish or the co-official language of the specific Autonomous Community where
Contact details/website: the services are provided
www.empleo.gob.es Are sworn translations required? Yes No
Specific notification forms (download): 4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
www.empleo.gob.es Taken into account with Spanish internal labour legislation (Article 42 of the
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No Workers’ Statute Law), the main employer (the EU company) will be jointly
determine whether the EU company or its EU subcontractors carry out substantial and severally liable for the obligations relating to social security contracted by
activities in their home country? subcontracting companies during the following 3 years, and jointly and severally
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No liable for wage obligations during the first year.
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, How are these debts checked in your country?
working regulations, work schedules)? The principal company could request a certificate issued by the General Treasury
Must this be a local representative (resident of your country)? Yes No of the Spanish Social Security stating that the subcontracting company does
In the communication to the competent authorities, the following details (among not have any pending debts with the Spanish Social Security. Notwithstanding,
others) must be included: possible debts with the Social Security could exist, since the certificate only
• The identification and contact details of a natural or legal person present provides evidence that payments to the Social Security have been made on the
in Spain who is appointed by the company as its representative to serve contributions declared, not certifying that the contributions have been correctly
as a liaison with the competent Spanish authorities, and to send and calculated.
receive documents or notifications, if necessary Digital platform (URL): Yes No
• The identification and contact details of a person who can act in Spain on www.sede.seg-social.gob.es
behalf of the company providing services, in the procedures of informing To access this platform, it is necessary to have a digital certificate.
and consulting employees, and negotiating, which affects workers posted By presenting official documents to the client? Yes No
to Spain
Which documents?
Can your firm represent the EU company and/or its EU subcontractors? Yes No The principal company must request from the subcontracted company, at the
We qualify as a social representative and liaison person for administrative beginning of the activity and in some cases on a periodic basis, the supporting
purposes. documentation that justifies compliance with labour, social and occupational
What documents are required? health and safety obligations:
• Among others, during the posting period, employers could be • Documentation related to occupational risk prevention (i.e. Labour Risk
requested to provide, at the workplace or in digital format for immediate Prevention Plan, planning of preventive action, evaluation of risks and
consultation, the following documents: periodical controls of the working conditions and the workers’ activity,
• Employment contracts or documents referred to in article 5 of the Royal etc.)
Decree 1659/1998 implementing article 8.5 of the Workers’ Statute Law • Trading tax services (IAE)
on informing workers about the essential elements of the employment • List of employees and their social security numbers
contract, where the information referred to in that article is not included in • If there is a liability insurance policy, a copy of the civil liability insurance
the written employment contract for each worker policy
• Payslips of each worker and receipts of wage payment to each worker • For employees from EU/EEA, communication to the employment
• Work schedule indicating the beginning, end and duration of the working authority
day • Form A1 (E 101) and European Health Insurance Card
• The document certifying the authorisation, when required, to work in Bear in mind that for a construction subcontract, additional documentation
accordance with state legislation regarding establishment must be provided (i.e. proof of inscription in the Register of Accredited
Companies “RAE”). See Law 32/2006 of 18 October: “Reguladora de la
subcontratación en el Sector de la Construcción”.

www.morisonksi.com 37 www.morisonksi.com 38
Spain continued
Is there a chain liability? Yes No • If a self-employed person is considered to be an ordinary worker, then
They will be jointly and severally liable for all companies and will be responsible the hiring company must pay the social security contributions generated
for the salary obligations during the first year and the Social Security obligations through the period of the service provision (this could extend just 4 years
during the following 3 years. back), with the consequent fines and surcharges, and severance payment
Chain liability as from the EU subcontractors up to the principal? Yes No in the event of termination.
They will be jointly and severally liable for all companies in the subcontractor
chain.
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No
company and transfer this to a local bank account?
See above.
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No
EU subcontractors?
If so, please explain the specific procedure for this:
See above.
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
Temporary employment agencies are called ETT (Empresas de Trabajo Temporal)
– a company whose main activity is to make available to another user undertaking,
on a temporary basis, workers hired by it. The hiring of employees for temporary
assignment to another company may only be carried out through temporary
employment agencies duly authorised under the terms of Law 14/1994 of 1 June
1994, which regulates the temporary employment agencies.
8 Are there any specific rules for hiring intra-group/other personnel? Yes No
• It is possible to contract employees of other companies of the group,
always respecting the labour conditions that they had with the former
employer.
• However, from this kind of movement of personnel between the
companies of the group a consideration could be drawn of the existence
of enterprise “labour”, which could generate a response of solidarity in the
event of workers' claims.
9 Are there any specific rules for self-employed persons? Yes No
• Self-employed persons are strictly regulated in Spain. The Self-employed
Statute provides in its Article 1 a definition of this kind of a professional,
differentiating them from employed persons.
• There is a special social security regimen for the self-employed,
specifying which contribution costs are covered by them, and specific tax
obligations for their activities.
• The Labour and Social Security Inspection and the national courts have
been tightly interpreting this article in accordance with the specific
particularities of each case. The main criteria that the person must meet
Services offered For further information
to be considered self-employed are, among others: the formalisation Does your firm offer salary computation Yes No
Miguel Gudín Suarez
of a civil contract, not being subject to schedule, orders or instructions services?
from the company, the lack of salary (understood as a monthly, regular E [email protected]
Are you familiar with split salary files? Yes No
and uniform quantity), the assumption of the risks of the business, the T +34 932 411 670
Are you familiar with expat files? Yes No
acquisition of the elements needed for the service, not working in the M +34 660 380 360
workplace of the company, and proper compliance with social security Do you have expertise in labour law? Yes No
and tax obligations. Do you have expertise in social security Yes No ilv silver
law?
Spain
Do you have expertise in drafting Yes No
www.ilvsilver.com
service contracts?

www.morisonksi.com 39 www.morisonksi.com 40
Switzerland
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No If so, please explain the specific procedure for this:
or their employees in your country? The local client can ask for evidence that the relevant conditions are being
followed – joint liability for outstanding net remuneration corresponding to the
To which local authority?
minimum wage and contributions to local social funds. The effective control of the
Relevant local cantonal authority
wage data is done by the competent authority (paritätische Vollzugsorgane).
Contact details/website:
7 Does your country have specific rules/licences for temporary employment agencies? Yes No
www.sem.admin.ch
Specific recognition required:
Specific notification forms (download): • Federal recognition required for cross-border hiring from Switzerland to
• General rules of posting working to Switzerland: www.entsendung.admin.ch foreign company
• Notification procedure & form: www.sem.admin.ch • Cash guarantee between CHF 50,000 and 150,000
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No • Staffing from abroad by a foreign provider is only permitted if no Swiss
determine whether the EU company or its EU subcontractors carry out substantial Agency can offer the required workers
activities in their home country? 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No • Without permit as exception
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment, • Only for limited duration
working regulations, work schedules)? • Know-how transfer
Only a contact person required, to be named by the employer for questions from 9 Are there any specific rules for self-employed persons? Yes No
the authorities Self-employment is checked against Swiss regulations (more restrictive than
Must this be a local representative (resident of your country)? Yes No those of most EU countries).
Can your firm represent the EU company and/or its EU subcontractors? Yes No
What documents are required?
• Copy of the online registration
• Documents certifying compliance with the employment and salary conditions
• If there are discrepancies, the control organ can request additional
documentation
Do these need to be translated into your official language(s)? Yes No
Which language(s)?
German, French or Italian
Are sworn translations required? Yes No
Services offered
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No Does your firm offer salary computation Yes No Do you have expertise in labour law? Yes No
Only for contributions to local social funds services? Do you have expertise in social security Yes No
How are these debts checked in your country? Are you familiar with split salary files? Yes No law?
Are you familiar with expat files? Yes No Do you have expertise in drafting Yes No
Digital platform (URL): Yes No
service contracts?
By presenting official documents to the client? Yes No
Which documents?
The control authority can ask for proof of foreign social security contribution For further information For further information
payments.
Michael Hasler Albert Blattmann
Is there a chain liability? Yes No
E [email protected] E [email protected]
Chain liability as from the EU subcontractors up to the principal? Yes No T +41 61 225 66 64 T +41 41 727 51 00
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No M +41 78 896 46 42 M +41 79 333 43 31
company and transfer this to a local bank account?
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No artax Fide Consult Fineac Treuhand
EU subcontractors? Switzerland Switzerland
www.artax.ch www.fineac.ch

www.morisonksi.com 41 www.morisonksi.com 42
United Kingdom
1 Are there any prior notification duties for the EU company, its EU subcontractors and/ Yes No 7 Does your country have specific rules/licences for temporary employment agencies? Yes No
or their employees in your country? 8 Are there any specific rules for hiring intra-group/other personnel? Yes No
To which local authority? 9 Are there any specific rules for self-employed persons? Yes No
Not applicable
Contact details/website:
Not applicable
Specific notification forms (download):
Not applicable
2 Are there any specific criteria in your country, apart from the existing EU criteria, to Yes No
determine whether the EU company or its EU subcontractors carry out substantial
activities in their home country?
3 Do the EU company or its EU subcontractors have to appoint a representative and/or Yes No
a liaison person for the keeping of social documents (e.g. payslips, proofs of payment,
working regulations, work schedules)?
Only a contact person required, to be named by the employer for questions from
the authorities
Must this be a local representative (resident of your country)? Yes No
Can your firm represent the EU company and/or its EU subcontractors? Yes No
What documents are required?
Not applicable
Do these need to be translated into your official language(s)? Yes No
Not applicable
Which language(s)?
Not applicable
Are sworn translations required? Yes No
Not applicable
4 Is the local client in your country liable for social and/or tax debts of the EU company? Yes No
How are these debts checked in your country?
Digital platform (URL): Yes No
Not applicable
By presenting official documents to the client? Yes No
Not applicable
Which documents?
Not applicable
Services offered
Does your firm offer salary computation Yes No For further information
Is there a chain liability? Yes No
services?
Timothy Stovold
Chain liability as from the EU subcontractors up to the principal? Yes No Are you familiar with split salary files? Yes No E [email protected]
5 Is there an obligation to withhold a certain percentage on the invoices of the EU Yes No The UK does not have this concept
T +44 20 7566 4000
company and transfer this to a local bank account? Are you familiar with expat files? Yes No
M +44 7941 744147
6 Is the local client in your country liable for wage debts of the EU company and/or the Yes No Do you have expertise in labour law? Yes No
EU subcontractors?
Do you have expertise in social security Yes No Kingston Smith
If so, please explain the specific procedure for this: law?
Not applicable
United Kingdom
Do you have expertise in drafting Yes No
www.kingstonsmith.co.uk
service contracts?

www.morisonksi.com 43 www.morisonksi.com 44
Contact Details:
Your Local Specialist (country/firm order)
Belgium Czech Republic Bérénice Catry
E [email protected]
Van Havermaet NSG Morison T +33 4 72 66 20 00
Kastel Ter Poorten Jakubská 647/2 M +33 6 68 14 59 94
Diepenbekerweg 65/2 110 00 Prague 1
B-3500 Hasselt www.nsgmorison.cz
www.vhgconsultants.be Germany
Dalibor Baštýř
Lieve Hendriks E [email protected] Dierkes Partner
E [email protected] T +420 224 800 930 Baumwall 7 (Überseehaus)
T +32 11 30 13 58 M +420 739 357 120 D-20459 Hamburg
M +32 475 34 54 09 www.dierkes-partner.de

Denmark Simone Wick

Bulgaria E [email protected]
Kallermann Revision T +49 40 361563
Audit Advisers Stationspladsen 1 og 3 M +49 162 1038404
46-48 Opalchenska Street 3000 Helsingør
Floor 7 www.kallermann.com
Morison Frankfurt
1303 Sofia
Christian Secher Stephanstrasse 3
www.audit-advisers.com
E [email protected] 60313 Frankfurt am Main
Ofelia Slavkova T +45 49 21 87 00 www.morison-frankfurt.de
E [email protected] M +45 20 14 43 10
Astrid Laffargue
T +359 2 947 4011
E [email protected]
M +359 88 639 2973 Revisionshuset Tal & Tanker T +49 69 209739269
Roskildevej 37A
Croatia Floor 3
WTG
2000 Frederiksberg
Euroconsulting Kasinostrasse 19-21
www.talogtanker.dk
Strossmayerova 16 42103 Wuppertal
HR-51000 Rijeka Mikkel Thomsen www.wtgwp.de
www.euroconsulting.hr E [email protected]
Andreas Leisen
T +45 81 77 05 79
Sandra Fonović E [email protected]
M +45 42 40 12 16
E [email protected] T +49 202 371050
T +385 51 372 228
France
M +385 98 424 849 Italy
Aplitec
Studio Sbordoni
Cyprus 4-14 rue Ferrus
Via G. Nicotera 31
75014 Paris
Morison Patsalides Limited 00195 Rome
www.groupe-aplitec.com
Athalassis Tower 2 www.ksi-italy.com
95 Athalassis Avenue Jean-Pierre Larroze
Paolo Sbordoni
Floor 4, office 401 E [email protected]
E [email protected]
2013 Nicosia T +33 1 40 40 38 38
T +39 06 3224 2142
www.ptcy.com M +33 6 08 71 51 94
M +39 06 320 7967
Evgenia Ioannou
Cofagest
E [email protected]
26 rue Raspail
T +357 22 311948
69600 Oullins, Lyon
M +357 99 573555
www.cofagest.com continued

www.morisonksi.com 45
Luxembourg Romania United Kingdom
Fiduciaire Eurolux Soter & Partners Kingston Smith
196, rue de Beggen 28-30 Mendeleev Street Devonshire House
L-1220 Luxembourg Sector 1 60 Goswell Road
www.eurolux.lu 010365 Bucharest EC1M 7AD London
www.soter.ro www.kingstonsmith.co.uk
Françoise Goosse
E [email protected] Silvia Roca Timothy Stovold
T +352 33 59 39 1 E [email protected] E [email protected]
T +40 21 316 8075 T +44 20 7566 4000
M +40 729 199 448 M +44 7941 744147
Malta
KSi Malta
Spain
Villa Gauci
Mdina Road ilv silver
Balzan BZN9031 Carrer de Santaló 10, 1º
www.ksimalta.com 08021 Barcelona
www.ilvsilver.com
Benjamin Griscti
E [email protected] Miguel Gudín Suarez
T +356 21226176 E [email protected]
M +356 99231810 T +34 932 411 670
M +34 660 380 360
Netherlands
Switzerland
Hoek en Blok
Stationspark 625 artax Fide Consult
3364 DA Sliedrecht Gartenstrasse 95
www.hoekenblok.nl Postfach
4002 Basel
Albert de Jager
www.artax.ch
E [email protected]
T +31 184 49 68 00 Michael Hasler
M +31 6 20 99 46 11 E [email protected]
T +41 61 225 66 64
van Hoesel de Blaey M +41 78 896 46 42
Hoofdingang - 1e verdieping
Brouwerstraat 6 Fineac Treuhand
3364 BE Sliedrecht Poststrasse 30
www.hoesel.nl 6300 Zug
www.fineac.ch
Peter Jan van Noortwijk
E [email protected] Albert Blattmann
T +31 184 20 00 20 E [email protected]
M +31 6 81 24 13 82 T +41 41 727 51 00
M +41 79 333 43 31

www.morisonksi.com 46
Country Index
Belgium7
Bulgaria9
Croatia11
Cyprus13
Czech Republic 15
Denmark17
France19
Germany21
Italy25
Luxembourg27
Malta29
Netherlands33
Romania35
Spain37
Switzerland41
United Kingdom 43

www.morisonksi.com 47
Further information

The Next Step

Please contact a relevant local specialist as specified on each country page
or get in touch with Morison KSi to discuss your needs.

Morison KSi
6th Floor
2 Kingdom Street
London, W2 6BD
United Kingdom

www.morisonksi.com

E [email protected]
T +44 20 7638 4005

Disclaimer: Morison KSi Limited is a global association of independent

professional firms. Professional services are provided by individual member
firms. Morison KSi does not provide professional services in its own right.
No member firm is liable for the acts or omissions of any other member firm
arising from its membership of Morison KSi.

The views expressed in this newsletter are not those of Morison KSi and are
not a substitute for professional advice. Before taking any decision based
on the content of this newsletter readers are advised to consult their tax
advisor. Whilst every endeavour has been made to ensure the accuracy of
the information contained in this booklet, no responsibility is accepted for
its accuracy and completeness.