This is a complex area of employment law and there are a number of factors in determining whether or not British employment law and taxation law cover workers employed overseas. There are other issues such as:
General advice is given below, but workers should seek further specialist advice to find out their precise position.
For UK based organisations any requirement for employees to work abroad for at least a month must be included in the written statement of particulars. This should be issued to all employees within 8 weeks of starting work. It should specify:
The EU Posted Workers Directive gives protection for workers who are posted, or transferred, to work in another EU country. It guarantees that the minimum standards of employment which apply in that country, such as working hours, holidays and health and safety, also apply to the posted worker. So if you are posted to another EU country with better holiday entitlements than you would get in the UK, you will be entitled to the ‘extra’ holidays for the duration of your posting. However, controversially, there is currently no automatic entitlement for individuals working in other member states to benefit from collective agreements prevailing in their sector.
In addition, of course, as an EU citizen the worker continues to enjoy the rights and benefits deriving from the various EU Directives and EU Treaties, including the right of free entry, the right to take up residence and the right to take up employment without hindrance from state authorities.
