6th July 2026
Introduction
Irish employers occasionally need to send employees to other EU countries to provide services, support projects, install equipment, or work at client locations.
Although such assignments may be temporary, employers should ensure that all social security, employment law, payroll, tax and reporting obligations are reviewed before employees commence work abroad.
What Is a Posted Worker?
A posted worker is an employee who normally works in Ireland but is temporarily sent by an Irish employer to work in another EU Member State while remaining employed by the Irish company.
Examples include:
A1 Certificates
One of the first steps when posting workers abroad is obtaining an A1 Certificate.
The A1 confirms that the employee remains covered by the Irish social security system and continues paying PRSI in Ireland during the assignment.
Employees should carry a copy of their A1 Certificate throughout the posting period.
Host Country Notifications
Many EU countries require employers to submit a Posted Worker notification before work begins.
Requirements differ between countries, but notifications commonly include:
Failure to submit notifications may result in penalties.
Employment Law Requirements
While employees remain employed by the Irish employer, certain employment protections in the host country may apply.
These commonly include:
Employers should review local requirements before the assignment begins.
Payroll and Tax Considerations
Employees often remain on Irish payroll during temporary assignments abroad.
However, employers should assess whether:
Professional advice should be sought where assignments are lengthy or commercially significant.
Example
An Irish engineering company sends two employees to Germany for a four-month equipment installation project.
Before departure, the employer obtains A1 Certificates, submits the required German notification, reviews local employment law requirements and assesses any German payroll obligations.
By addressing these matters before travel, the company reduces compliance risks and avoids delays during the project.
Employer Checklist
Stage | Key Actions |
Before Travel | Obtain A1 Certificate, review notifications, assess payroll and tax obligations |
During Assignment | Monitor days abroad and retain documentation |
After Assignment | Review compliance obligations and retain records |
Conclusion
Employers posting workers from Ireland should ensure that social security, payroll, tax and employment law obligations are reviewed before employees begin work abroad.
Although requirements vary between EU countries, obtaining an A1 Certificate, reviewing local notification requirements and maintaining appropriate documentation will help employers manage compliance effectively when posting workers from Ireland.
If your business is bringing workers into Ireland rather than sending employees abroad, see our guide: Bringing EU Workers to Ireland: Payroll, WRC and Compliance Guide for Employers.
When sending employees to another EU country, employers should ensure that all social security, payroll, tax and local compliance requirements are reviewed before work begins.
Although the specific obligations vary from country to country, obtaining an A1 Certificate, understanding local notification requirements and maintaining appropriate documentation are essential first steps.
If you are unsure whether a particular assignment may create additional obligations, it is advisable to seek professional guidance before the employee travels.
