{"id":18850,"date":"2023-05-30T13:16:29","date_gmt":"2023-05-30T13:16:29","guid":{"rendered":"https:\/\/www.lawants.com\/distacco-dipendenti-estero\/"},"modified":"2026-04-21T14:35:09","modified_gmt":"2026-04-21T14:35:09","slug":"distacco-dipendenti-estero","status":"publish","type":"post","link":"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/","title":{"rendered":"Secondment of Workers Abroad: What It Is and How It Works"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#How_is_the_Secondment_of_Employees_Abroad_Carried_Out_Guidelines_Regulations_and_Differences_from_Business_Trips_Abroad\" >How is the Secondment of Employees Abroad Carried Out? Guidelines, Regulations, and Differences from Business Trips Abroad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#What_is_Worker_Secondment\" >What is Worker Secondment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#How_Does_It_Work_Secondment_Contract_Abroad\" >How Does It Work? Secondment Contract Abroad<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#What_are_the_Requirements_for_Seconding_a_Worker_Abroad\" >What are the Requirements for Seconding a Worker Abroad?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#When_Does_Transnational_Secondment_Apply\" >When Does Transnational Secondment Apply?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Working_Conditions_of_Seconded_Workers_in_the_Host_Country\" >Working Conditions of Seconded Workers in the Host Country<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#What_is_the_Maximum_Duration_of_Secondment\" >What is the Maximum Duration of Secondment?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Long-term_Secondment\" >Long-term Secondment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Difference_Between_Secondment_and_Business_Trip_Abroad\" >Difference Between Secondment and Business Trip Abroad<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#In_Which_Countries_Can_Staff_Secondment_Be_Operated\" >In Which Countries Can Staff Secondment Be Operated?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Secondment_of_Workers_Abroad_in_Non-EU_Countries\" >Secondment of Workers Abroad in Non-EU Countries<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Social_Security_Rules_for_Employees_Seconded_Abroad\" >Social Security Rules for Employees Seconded Abroad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Secondment_of_Workers_Abroad_Fiscal_Aspects\" >Secondment of Workers Abroad: Fiscal Aspects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#What_Should_a_Company_Do_to_Second_Its_Workers_Communication_of_Foreign_Secondment\" >What Should a Company Do to Second Its Workers? Communication of Foreign Secondment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Information_for_Seconded_Workers\" >Information for Seconded Workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Useful_Websites_and_Information_Points\" >Useful Websites and Information Points<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Regulations_and_Norms_for_Transnational_Secondment\" >Regulations and Norms for Transnational Secondment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Contact_Us_for_Advice_on_Foreign_Secondment\" >Contact Us for Advice on Foreign Secondment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/#Related_Articles\" >Related Articles<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_is_the_Secondment_of_Employees_Abroad_Carried_Out_Guidelines_Regulations_and_Differences_from_Business_Trips_Abroad\"><\/span>How is the Secondment of Employees Abroad Carried Out? Guidelines, Regulations, and Differences from Business Trips Abroad <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">The secondment of workers abroad is an increasingly common phenomenon, allowing the transfer of workers within the framework of a transnational service provision. This practice, regulated at the European level, requires an in-depth understanding of the regulations to ensure proper management and protection of the rights of the involved workers.<\/h4>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero.jpg\" alt=\"immagine di passaporti e banconote di euro come metafora della preparazione di un lavoratore al distacco all&#039;estero\n\" class=\"wp-image-16314 lazyload\"><noscript><img decoding=\"async\" width=\"870\" height=\"455\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero.jpg\" alt=\"immagine di passaporti e banconote di euro come metafora della preparazione di un lavoratore al distacco all&#039;estero\n\" class=\"wp-image-16314\" srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-768x402.jpg 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/noscript><\/figure>\n\n\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Worker_Secondment\"><\/span>What is Worker Secondment?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The secondment of workers abroad<\/strong> involves the temporary sending of an employee by their employer to another EU country to provide a service to a <strong>host company.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The seconded worker maintains a <strong>connection with the company<\/strong> that sent them abroad, and continues to be subject to the l<strong>egislation of the country of origin<\/strong>, but may benefit from the working conditions and rights granted to workers in the host country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The regulation of secondment is primarily provided by <strong>Directives 96\/71\/EC <\/strong>and<strong> 2014\/67\/EU<\/strong>, which have been transposed into <strong>national law<\/strong> by individual EU countries. Therefore, it is essential to consult a local lawyer in the country where the workers are seconded to analyze the specific legislation and tax aspects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Let&#8217;s see how transnational secondment specifically works, how long it can last, and what the obligations are for companies and employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Does_It_Work_Secondment_Contract_Abroad\"><\/span>How Does It Work? Secondment Contract Abroad<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although not mandatory, it is highly recommended to sign a <strong>secondment contract <\/strong>among the involved parties (employer, worker, and host company) to formalize the agreement and <strong>establish the conditions of the secondment<\/strong>. In the event of a labor inspection, a written contract will indeed facilitate the demonstration of the agreement between the parties and the subject of the transnational service provision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Requirements_for_Seconding_a_Worker_Abroad\"><\/span>What are the Requirements for Seconding a Worker Abroad?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For the secondment of an employee abroad, the following <strong>requirements<\/strong> are necessary:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest of the seconding employer;<\/li>\n\n\n\n<li>Temporariness of the secondment;<\/li>\n\n\n\n<li>Continuation of the organic link between the worker and the seconding entity.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The employer also has the obligation to inform the worker about the conditions of the secondment and to <strong>obtain their consent<\/strong>, if required by the legislation of the country of origin. The secondment is considered <strong>illegitimate<\/strong> if these requirements are not met.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Does_Transnational_Secondment_Apply\"><\/span><strong>When Does Transnational Secondment Apply?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">But when is the secondment of workers abroad possible? Transnational secondment applies in the following cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sending a worker to another country to perform work for a third party<\/strong>, while maintaining the relationship of subordination, direction, and control with the seconding company;<\/li>\n\n\n\n<li>Existence of an <strong>employment relationship <\/strong>between the company and the seconded staff;<\/li>\n\n\n\n<li>Temporary <strong>employment agencies<\/strong> that send personnel abroad.<\/li>\n<\/ul>\n\n\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Working_Conditions_of_Seconded_Workers_in_the_Host_Country\"><\/span>Working Conditions of Seconded Workers in the Host Country<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Secondment of workers abroad is a useful tool for companies, but in implementing it, it is essential to ensure the<strong> protection of workers<\/strong>, avoid <strong>relocation<\/strong> and <strong>social dumping<\/strong>, which is the practice of exploiting weak or non-existent labor regulations to produce goods at very low costs, often to the detriment of workers&#8217; rights and well-being.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legislation indeed clearly establishes the <strong>working conditions<\/strong> that must be guaranteed to seconded workers, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Health and safety regulations at the workplace<\/li>\n\n\n\n<li>Equality of treatment between men and women and other provisions to prevent discrimination<\/li>\n\n\n\n<li>Maximum working hours<\/li>\n\n\n\n<li>Terms of employment negotiation, particularly through temporary work agencies<\/li>\n\n\n\n<li>The set of wage components established by national legislation or collective agreements with general validity<\/li>\n\n\n\n<li>Rest periods<\/li>\n\n\n\n<li>Conditions of hiring and dismissal<\/li>\n\n\n\n<li>Allowances or reimbursement for travel, food, and accommodation expenses in the destination country during the secondment (if travel is required during the secondment)<\/li>\n\n\n\n<li>Labor regulations for pregnant women, new mothers, and young workers (under the age of 18).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If the working conditions in the country of origin <strong>are more favorable<\/strong>, these must be maintained during the secondment, thereby ensuring fair treatment of workers. However, there can be exceptions under certain circumstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The need to control and <strong>verify the application of the minimum working conditions provided for local workers implies<\/strong> the obligation to inform the host state about the presence of foreign workers on its territory. In this context, communicating the secondment to the workers represents a <strong>fundamental protective measure<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-1-1.jpg\" alt=\"due lavoratori in aeroporto stanno per partire a causa del distacco all&#039;estero\" class=\"wp-image-16323 lazyload\"><noscript><img decoding=\"async\" width=\"870\" height=\"455\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-1-1.jpg\" alt=\"due lavoratori in aeroporto stanno per partire a causa del distacco all&#039;estero\" class=\"wp-image-16323\" srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-1-1.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-1-1-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-1-1-768x402.jpg 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/noscript><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Maximum_Duration_of_Secondment\"><\/span>What is the Maximum Duration of Secondment?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">What is the maximum duration of an employee&#8217;s secondment abroad?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The secondment of workers can l<strong>ast up to 12 months<\/strong>, with the possibility of extending it for another 6 months. As of July 30, 2020, the revised 2018 directive on the secondment of workers covers long-term secondment sectors. If the duration of the secondment <strong>exceeds the established limit<\/strong>, the provisions of the labor law of the host member state apply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Long-term_Secondment\"><\/span>Long-term Secondment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of long-term secondment, i.e., <strong>longer than 12 months<\/strong>, <strong>certain additional conditions <\/strong>must be guaranteed, such as family visits and social security coverage. For example, if your secondment takes you to another European Union country for a considerable period, your family members have the opportunity to join you, utilizing their rights as <strong>EU citizens<\/strong>, but not as economically dependent individuals on you.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Difference_Between_Secondment_and_Business_Trip_Abroad\"><\/span>Difference Between Secondment and Business Trip Abroad<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many confuse the secondment abroad with a <strong>business trip abroad<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In reality, the dual concept of secondment\/business trip abroad exists only for Italian law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Italy, <strong>secondment<\/strong> is regulated by the <a href=\"http:\/\/gazzettaufficiale.it\/eli\/id\/2003\/10\/09\/003G0297\/sg(si apre in una nuova scheda)\">Biagi Law (Legislative Decree 276\/03)<\/a>. According to Article 30 of the Biagi Law, secondment consists of an organizational measure by which the employer temporarily places one or more workers at the disposal of another entity for the execution of a specific work activity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, a <strong>business trip <\/strong>is a more generic concept that can have<strong> different meanings <\/strong>depending on the context. Often, a business trip refers to temporary work travel for meetings, projects, or assignments in locations different from the usual workplace. In some cases, a business trip can also refer to a <strong>permanent or long-term change of workplace<\/strong>, which might involve a new employment contract and a different set of rights and benefits for the worker.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In any case, it&#8217;s important to note that definitions and regulations may vary depending on national legislation and specific contractual conditions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"In_Which_Countries_Can_Staff_Secondment_Be_Operated\"><\/span>In Which Countries Can Staff Secondment Be Operated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Staff secondment can be operated in the <strong>countries of the European Union<\/strong>, facilitating cooperation between companies and workers from different member states.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Secondment_of_Workers_Abroad_in_Non-EU_Countries\"><\/span>Secondment of Workers Abroad in Non-EU Countries<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding the secondment of workers in <strong>non-EU countries<\/strong>, not involved in the directive, the applicable regulations and working conditions may vary based on bilateral agreements or local laws of the host country. It is important to inform oneself about the <strong>specific regulations of non-EU countries <\/strong>before proceeding with the secondment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Social_Security_Rules_for_Employees_Seconded_Abroad\"><\/span>Social Security Rules for Employees Seconded Abroad<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Social security coverage <\/strong>for employees seconded abroad varies depending on the country of secondment. The employer must ensure that social security contributions are paid correctly, in compliance with the regulations of the host country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>A1 PD form <\/strong>is a document that certifies which social security legislation applies to the seconded worker and is used to avoid double contribution. In the case of secondment in non-EU countries, the social security rules can be different and <strong>depend on bilateral agreements <\/strong>between the involved countries. It is important to inform oneself about the specific social security regulations, such as INPS, pensions, and contributions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Secondment_of_Workers_Abroad_Fiscal_Aspects\"><\/span>Secondment of Workers Abroad: Fiscal Aspects<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding <strong>fiscal discipline<\/strong>, if the secondment is less than 143 days in a calendar year, the worker retains fiscal residence in the country of origin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the secondment exceeds this duration, the worker <strong>acquires fiscal residence in the host country<\/strong>, with specific tax obligations for both the company and the worker. It is advisable to consult a tax consultant with specific experience to <strong>properly manage taxable remuneration<\/strong>, payroll, and any double payrolls.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Learn more in our article on <a href=\"http:\/\/lawants.com\/cedolino-in-busta-paga-e-resumen-de-nominas-istruzioni\/\">pay slips in Spain<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-3.jpg\" alt=\"\" class=\"wp-image-16327 lazyload\"><noscript><img decoding=\"async\" width=\"870\" height=\"455\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-3.jpg\" alt=\"\" class=\"wp-image-16327\" srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-3.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-3-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/06\/distacco-lavoratori-estero-3-768x402.jpg 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/noscript><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Should_a_Company_Do_to_Second_Its_Workers_Communication_of_Foreign_Secondment\"><\/span>What Should a Company Do to Second Its Workers? Communication of Foreign Secondment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A company intending to second its workers must send a <strong>communication<\/strong> containing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The identity of the employer and the worker<\/li>\n\n\n\n<li>The number of seconded workers<\/li>\n\n\n\n<li>The duration of the secondment<\/li>\n\n\n\n<li>The address of the workplace in the host country<\/li>\n\n\n\n<li>The nature of the work performed<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, it&#8217;s important to send a <strong>preventive communication of secondment also in Italy<\/strong>, to ensure the correct management of the secondment and assure compliance with the existing regulations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Information_for_Seconded_Workers\"><\/span>Information for Seconded Workers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Seconded workers should be aware of the following <strong>information<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It is not necessary to request a work permit in the host country.<\/li>\n\n\n\n<li>Registration with the social security authorities of the host country is not required.<\/li>\n\n\n\n<li>Residence must be requested if the secondment exceeds a certain duration, according to the local laws of the host country.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It is useful to travel with the <strong>European Health Insurance Card<\/strong> to ensure access to medical care during the secondment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Useful_Websites_and_Information_Points\"><\/span>Useful Websites and Information Points<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Below, we provide some useful websites and information points in Europe that can provide information and assistance on the secondment of workers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ec.europa.eu\/social\/home.jsp?langId=en\">European Commission &#8211; Posting of Workers<\/a> &#8211; this site offers general information on the secondment of workers in the EU, including applicable regulations and directives.<\/li>\n\n\n\n<li><a href=\"https:\/\/ec.europa.eu\/eures\/public\/homepage\">EURES &#8211; The European Job Mobility Portal <\/a>&#8211; EURES provides information, advice, and placement services for workers and employers throughout the European Union.<\/li>\n\n\n\n<li><a href=\"https:\/\/ec.europa.eu\/solvit\/index_it.htm\">SOLVIT &#8211; Assistance Network for EU Citizens and Businesses <\/a>&#8211; SOLVIT is a free assistance network that helps solve problems related to the recognition of the rights of citizens and businesses within the internal market.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.cleiss.fr\/\">CLEISS &#8211; European and International Social Security Liaison Center (France)<\/a> &#8211; CLEISS provides information and assistance on social security issues for workers seconded in France and abroad.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.dvka.de\/\">DVKA<\/a> &#8211; Deutsche Verbindungsstelle Krankenversicherung Ausland (Germania) &#8211; DVKA is the German agency dealing with social security issues for workers seconded in Germany and abroad.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.inps.it\/\">INPS<\/a> &#8211; National Institute of Social Security (Italy) &#8211; INPS is the Italian agency responsible for managing welfare and social security benefits for workers, including those seconded abroad.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For further information and specific assistance in the host country, it is advisable to consult the competent <strong>national authorities<\/strong> or agencies responsible for social security and labor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Regulations_and_Norms_for_Transnational_Secondment\"><\/span>Regulations and Norms for Transnational Secondment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In Europe, the <strong>discipline and regulation<\/strong> concerning the secondment of workers are mainly governed by the following directives and regulations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/?uri=CELEX:31996L0071\">Directive 96\/71\/EC of the European Parliament and of the Council of 16 December 1996<\/a> concerning the posting of workers in the framework of the provision of services: this directive establishes the working and employment conditions applicable to seconded workers and ensures their equal treatment with local workers.<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/?uri=CELEX:32018L0957\">Directive (EU) 2018\/957 of the European Parliament and of the Council of 28 June 2018 amending<\/a> Directive 96\/71\/EC: Directive 2018\/957 introduced changes to Directive 96\/71\/EC, particularly regarding working conditions, wages, and the duration of secondment.<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/?uri=CELEX:32004R0883\">Regulation (EC) No. 883\/2004 of the European Parliament and of the Council of 29 April 2004<\/a> on the coordination of social security systems: this regulation establishes rules for coordinating social security systems among EU member states, ensuring that seconded workers continue to benefit from social security benefits in their country of origin.<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/?uri=CELEX:32009R0987\">Regulation (EC) No. 987\/2009 of the European Parliament and of the Council of 16 September 2009<\/a> laying down the procedure for implementing Regulation (EC) No. 883\/2004: Regulation 987\/2009 establishes detailed procedures for the application of Regulation 883\/2004, including the issuance of the A1 PD form, which certifies the application of the social security legislation of the country of origin to seconded workers.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contact_Us_for_Advice_on_Foreign_Secondment\"><\/span>Contact Us for Advice on Foreign Secondment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you need assistance with the secondment of workers abroad, do not hesitate to contact Lawants Studio. We offer consultancy services and can help you submit the request for foreign secondment. Rely on our experience to manage the secondment of your workers optimally.<\/p>\n\n\n\n<figure class=\"wp-block-video\"><video height=\"1080\" style=\"aspect-ratio: 1920 \/ 1080;\" width=\"1920\" controls src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/01\/secondment-per-web-.mp4\"><\/video><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For more videos like this and to stay updated on exclusive content, subscribe to our\u00a0<a href=\"https:\/\/www.youtube.com\/channel\/UCgiWW7YMyumx1H5ZLZiam8A\">Lawants YouTube channel<\/a>!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Related_Articles\"><\/span>Related Articles<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.lawants.com\/contratto-agenzia-internazionale-2\/\">International Agency Contract: Models and Guide<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.lawants.com\/documenti-per-ottenere-il-certificato-elettronico-in-spagna\/\">Documents to Obtain the Electronic Certificate in Spain<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.lawants.com\/en\/rea-construction-activities-spain\/\">REA Code in Spain for the Construction Sector<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>How is the Secondment of Employees Abroad Carried Out? Guidelines, Regulations, and Differences from Business Trips Abroad The secondment of [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary understrap-read-more-link\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/\">Read More&#8230;<span class=\"screen-reader-text\"> from Secondment of Workers Abroad: What It Is and How It Works<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":18938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[92],"tags":[],"class_list":["post-18850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment-law"],"acf":[],"featured_image_src":"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/05\/secondment-workers-abroad.jpg","author_info":{"display_name":"Lawants","author_link":"https:\/\/www.lawants.com\/en\/author\/l4wan7s\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Secondment of Workers Abroad: What It Is and How It Works - Lawants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lawants.com\/en\/distacco-dipendenti-estero\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Secondment of Workers Abroad: What It Is and How It Works - Lawants\" \/>\n<meta property=\"og:description\" content=\"How is the Secondment of Employees Abroad Carried Out? 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