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Posting of Workers in the EU: New Regulation

On 28 September 2026, the Council of the European Union gave its final green light to the revision of the social security coordination regulation, after nearly ten years of negotiations. *

This text amends the Regulation (EC) No 883/2004 and its implementing Regulation (EC) No 987/2009, in force since 2010, and redefines the conditions for posting of workers in the EU. The text covers five key areas, including the legislation applicable to posted workers and to people working in several Member States.

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Intra-EU posting: we handle it for you

Three months of coverage, mandatory A1 certificate: what changes for posted workers

✅ Prior coverage rises to three months : The minimum affiliation period is now set at three months for both employees and self-employed individuals before a posting can begin.

✅ Prior notification and A1 certificate mandatory before departure : Both become compulsory before the assignment starts, with an exemption limited to assignments of three consecutive days maximum in any thirty-day period. The construction sector is excluded from this exemption.

✅ Multi-state working: a new criterion added : For employees working across several Member States, the location where the company’s strategic decisions are made and its management functions are exercised becomes a central criterion for determining the applicable legislation.

This clarification directly concerns employees working across multiple Member States, a case distinct from standard posting. Our article on posting and multi-state working sets out the differences between the two schemes.

Good to know

The 24-month cap on remaining under the home country scheme during a posting remains unchanged. The reform only tightens the upstream eligibility conditions, not the duration of coverage retention.

The A1 certificate remains the reference document for confirming coverage under the home country scheme. For teams handling these procedures, our guide on the A1 form sets out the application process and the timeframes to plan for.

AspectBeforeAfter
Prior coverage1 month3 months
NotificationIf possibleMandatory before departure
A1 certificateOften issued after the factMandatory before departure

Twenty-four months to adjust your posting procedures

  • Recalculate coverage periods before any planned assignment in the EU, factoring in the three months now required
  • Secure the A1 certificate application and prior notification ahead of departure, including for short assignments close to the three-day threshold
  • Map employees working across multiple Member States to anticipate the impact of the new criterion regarding the company’s decision-making location

The provisions relating to posted workers will come into effect at the end of a transitional period of 24 months from the entry into force of the text. For a full reminder of employers’ social security obligations regarding posting, see our article on [employers’ social security obligations].

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Frequently Asked Questions

It is the text that has coordinated, since 2010, the social security systems of EU Member States for people who live, work or move within Europe.

Once the new text comes into effect, the application must be made before the employee’s departure, except for assignments of less than three days within a thirty-day period outside the construction sector.

No, the 24-month cap on remaining under the home country scheme, provided for in Article 12 of Regulation 883/2004, is not affected by this revision.

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