The remuneration of a posted worker - how to calculate?

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An employee posted to work abroad should be remunerated according to the regulations of the country where the work will be performed, provided that these regulations are not less favorable than the remuneration in Poland. What other rules apply to the remuneration of employees posted to work abroad? In the article we will show you how to calculate the salary of a posted worker.

Delegation and business trip

Work abroad may take place as part of a business trip or business trip. It is important to distinguish them from each other, as different rules of remuneration apply to them.

We speak of a business trip when an employee performs, at the employer's request, a business task outside the place where the employer is based or outside the permanent place of work (Article 775 § 1 of the Labor Code). For a business trip, you are entitled to cover the costs associated with it, including:

  • reimbursement of travel costs,

  • reimbursement of accommodation costs,

  • payment of diets.

Additionally, it is assumed that a business trip should not exceed 3 months.

Unlike a business trip from a delegation, the following features of a business trip help:

  • incidentality;

  • a specific job task to be performed, not a job performance;

  • lack of general character;

  • the fact of traveling.

Secondment, in turn, is characterized by a temporary change of the place of work, usually for a period of more than 3 months, in order to perform the normal work under the employment contract. For the secondment, you are only entitled to remuneration for work, or you may be entitled to a separation allowance.

According to EU regulations, a delegation takes place when:

  • the company delegates an employee on its own account and under its management to another European Union country,

  • a company from a group of companies posts an employee to another company from this group.

Delegations - rules

The provisions of Directive 96/71 / EC of the European Parliament and of the Council of 16 December 1996 on the posting of workers in the framework of the provision of services apply to posting to an EU Member State.

Attention!

Only a person employed under an employment contract may be delegated to work abroad.

On the other hand, if the delegation takes place to a country outside the EU, the provisions of Art. 291 of the Labor Code.

The systemic regulations of the host country's law should also apply to delegations.

In connection with the posting of an employee to work abroad, it is necessary to make arrangements regarding:

  • the legal system to which the posted worker will be covered;

  • minimum working conditions applicable to the country in which the employee was employed or to which he was posted (for the duration of the delegation);

  • the amount of remuneration for the period of the delegation.

In the case of a delegation, it is necessary to conclude an annex to the employment contract or to amend it. If the employee will be posted from the moment of employment, information on the employment should be included in the employment contract.

Attention!

When posting an employee to work abroad for a period exceeding 3 months, a notice should be applied that changes the current working conditions.

Salary of a posted worker

Pursuant to Art. 3 sec. 1 lit. and Directive 96/71 / EC, the host country of the posted worker is to provide workers posted to their territory with specific minimum employment conditions specified in this provision, including:

  • maximum work periods and minimum rest periods,

  • minimum wage rates,

  • minimum overtime rates,

  • minimum annual dimensions of paid holidays,

  • terms of hiring employees,

  • health and safety conditions,

  • employment conditions for pregnant women or after childbirth,

  • prohibition of discrimination in employment.

When calculating the remuneration of a posted worker, legal provisions, regulations or administrative provisions or collective agreements that have been recognized as universally applicable in a given country will apply. If there are additional cash benefits in the country to which the posted worker has been posted, the posted worker should receive them.

Importantly, if the conditions of the country of delegation are less favorable than Polish regulations, our national regulations should be applied. The remuneration received in the country to which the employee was posted may not be lower than the forecast average monthly remuneration in the national economy applicable in a given calendar year. The terms and conditions of employment of a posted worker may not be worse than those applicable in the country where he or she is to work.

EU Member States may provide in their legal system that the minimum wage does not have to include posted workers in the case of:

  • a period of posting not longer than 1 month, provided that such an exception has been introduced,

  • assembly or first installation of products that are an integral part of the contract for the supply of products lasting up to 8 days, and the service is performed by qualified employees from the company that is the supplier of the equipment purchased.

Example 1.

An employee employed in a construction company was posted for a year to work in Germany. As indicated by the German industry regulations, an employee is entitled to a holiday allowance, which should be paid by the Polish employer.

Example 2.

The employee was posted to work in Germany in the period from 09/11/2017 to October 31, 2017.On 03/10/2017, the German Reunification Day was celebrated in Germany, therefore the employer was obliged to grant the posted employee a day off during that time. a job that was used by all German citizens.

For the working time in Germany, the above employee is entitled to a remuneration of EUR 2,500 per month. In the period from September 11, 2017 to October 31, 2017, the employee worked from Monday to Friday, 8 hours a day. In September, he worked 120 hours in Germany out of the 168 hours to be worked that month. What remuneration should he receive for this period?

  • 2,500 euros: 168 hours = 14.88 euros per working hour

  • € 14.88 x 120 hours = € 1,785.60.

For September, the salary of a posted worker was EUR 1,785.60 (for work in Germany), and for October - EUR 2,500.

Example 3.

The employee was posted to work in France in the period from July 1, 2017 to July 31, 2017. During that time, he also worked overtime and worked 200 hours instead of 168 hours. His remuneration for work in France was specified in the employment contract as PLN 8,000. How much will the employee receive in July?

  • base salary - PLN 8,000

  • overtime remuneration - PLN 8,000: 168 hours = PLN 47.62

PLN 47.62 x 32 hours = PLN 1,523.84

PLN 47.62 x 32 hours x 50% = PLN 761.92

PLN 1,523.84 + PLN 761.92 = PLN 2,285.76

In total, the employee should receive PLN 10,285.76.

Sickness and maternity benefits

Pursuant to EU regulations, sickness and maternity benefits are paid by a Polish employer to a posted employee who is subject to the Polish social insurance system.

Sick pay is determined on the basis of generally applicable regulations.