Internationally operating companies, service providers, with employees or freelancers, cross border employment comes in various forms and is becoming more and more common. What do you take into account (under employment law) when an employee temporarily goes to work in another EU country? Which terms of employment apply to service providers who temporarily come to work in the Netherlands?
In all cases (both within and outside the EU) it is important to structure an assignment legally in advance, in which areas such as social security and taxes are also very important. Permits and visas (for work and residence) can also play a major role in the structuring of an assignment.
Within the EU, the Posted Workers Directive (96/71/EC) has played an important role in the field of secondment since the end of the 1990s, which briefly states that workers seconded within the EU are entitled to equal treatment and a minimum (hard core) of terms of employment, such as minimum wage, working and rest periods, holidays and working conditions. Following the implementation of the Enforcement Directive (2014/67EU), Directive 2018/957EU was recently adopted, leading to a revision of the European provisions on posting of workers in 2020
