Some EU and EFTA countries require employers to state a posted worker’s salary in the notification, using it to check compliance with the equal pay principle during inspections.
The Posted Workers Directive (Directive 96/71/EC) is an EU directive that sets out the conditions for employees who are temporarily sent by a company from one Member State to work in another. In such cases, the employer must submit a Posted Workers Declaration (PWD notification) to the competent authorities.
Based on Article 9 of Directive 2014/67/EU – the so-called Enforcement Directive under the EU rules on posted workers – Member States may impose a “notification” or “declaration” obligation on employers posting workers to their territory, in order to ensure compliance with EU requirements.
The purpose of the PWD notification is threefold:
Prevent wage dumping
Ensure comparability of employment conditions in international business transactions
Protect workers’ rights through mandatory reporting
Among the information that Member States may require, they can ask for the salary of the posted worker. This is because the posted worker is entitled to receive the same remuneration as employees performing the same work in the host country (equal pay principle). Including salary details directly in the Posted Worker Directive notification makes it easier for authorities to check compliance during inspections, as the information is readily available.
As a general rule, each Member State can request this information based on European Union law. However, only some countries require salary details to be included in the posting notification. For the others, it is sufficient to provide the payslip of the posted worker if requested. Please note that the requirement for salary information to appear on the notification in some countries does not negate the authority's right to request the payslip if they wish to review it.
Countries requiring salary to appear in the PWD notification:
Monthly salary: Austria, Greece, Spain (some provinces)
Hourly salary: France, Liechtenstein*, Malta, Switzerland*
Weekly salary: Ireland
Although not EU Member States, Liechtenstein and Switzerland are part of the EFTA and have implemented the posting rules into their national legislation.