NIM33075 - Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Posting rules

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement. A new International NICs manual is under development and will be published in due course.

Article 12 of Regulation 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems

In order to be eligible for exception under Article 12 certain conditions have to be met.

“A person who pursues an activity as an employed person in a Member State on behalf of an employer which normally carries out its activities there and who is posted by that employer to another Member State to perform work on that employer’s behalf shall continue to be subject to the legislation of the first Member State, provided that the anticipated duration of such work does not exceed twenty four months and that he is not sent to replace another person.”

A person who works as an employed person in the territory of a Member State on behalf of an employer which normally carries out its activities in that State who is sent by that employer to another Member State to perform work there for that employer continues to be subject to the legislation of the posting state provided that :

• The anticipated duration of that work does not exceed 24 months and
• s/he is not sent to replace another person

There are several important points to note about this special rule:

• the temporary nature of the posting
• the fact that it is not designed to replace another worker
• the employer must normally carry out its activities in the posting State
• the worker pursues an activity on behalf of an employer means that there must exist throughout the period of posting a direct relationship between the posting employer and the posted worker.