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Concept and legal regulation of posting of workers

Most Lithuanian workers are posted to EU Member States - Germany, Latvia, Estonia, etc. This is due to one of the fundamental principles of the Treaty on the Functioning of the EU - the free movement of workers, which ensures the unrestricted posting of workers (EU citizens) within the territory of the EU Member States.

Some people are sent by their employers to other countries to work temporarily and to achieve specific business-related results. For example, when a service provider wins a contract in another country, it sends its staff to a foreign country to carry out the contract (cross-border provision of services).

Others go there to look for work and get a job. The fundamental difference between posted workers and mobile workers (migrants) is the temporary nature of the work. A posted worker stays in the host Member State only for a defined period of time and does not integrate into its labour market.

The following situations fall within the scope of posting of workers:

1. A company sends its workers to a foreign country to perform a service or subcontract.

2. A group of companies sends its employees to a branch in a foreign country for the temporary provision of services.

3. A temporary employment agency provides labour to an enterprise located in another country.

KONSUS expert support for posting employees:

The process of posting employees requires a lot of experience, especially when it comes to transfer pricing, tax planning and the proper implementation of the foreign state's requirements in employment relations. It is also important to pay attention to the legal system of the foreign country, the lack of knowledge of which can cause significant problems for your company.

KONSUS experts:

• Taking into account the legal requirements of the host country, we will ensure that your employees meet the conditions for posting and work legally in any EU country - avoiding heavy fines

• They will advise you on the tax law, rates and treaties of the two countries, i.e. the tax system of the sending country and the tax system of the host country - double taxation can even be disadvantageous and disadvantageous for the company

• Organise and submit documents to the relevant authorities in EU countries

• Advise on the permits needed for your employees

• Assist in the correct conduct of audits in foreign countries.

Last updated: 31-03-2023