The European Parliament has approved revolutionary changes to the posting of workers
On Tuesday, 7 July 2026, the European Parliament gave its final approval to changes to the rules on the coordination of social security, which directly affect workers posted to other European Union member states. The vote ended with 511 votes in favour, 87 against and 61 abstentions. The rules were adopted despite clear opposition from four countries - Poland, the Netherlands, Denmark and Luxembourg.
Work on the new regulations has been under way since 2016, which reflects the scale of the controversy and the complexity of the legal subject matter. During the negotiations, provisions regulating the posting of workers were added to the original draft, and these have raised particular concerns among Polish businesses. The changes are among the most important reforms of employment law at EU level in recent years.
The aim of the adopted regulations is to make it easier for EU citizens to transfer their social security rights between member states. In practice, this means a fundamental change to the rules under which companies posting workers abroad will operate within the single European market. For thousands of Polish businesses, this is a moment that calls for immediate legal analysis.
The obligation of prior notification - a new requirement for employers
A key element of the new rules is the introduction of an obligation to give prior notification of the posting of a worker. In practice, this means that before a worker travels to work in another EU member state, their employer will be required to notify the relevant authorities of the host state. This is a fundamental change to the existing posting procedure.
The European legislator has, however, provided for certain exemptions from this obligation. The following will be exempt from notification:
- Business trips - trips of a non-productive nature, connected with representing the company or business meetings.
- Short trips of up to three days - assignments lasting a maximum of three days within a 30-day period will not require prior notification.
There is, however, an important caveat that hits Polish businesses directly. The construction sector has been excluded entirely from the possibility of using the above exemptions. The European Parliament's negotiator, the German Social Democrat Gabriele Bischoff, justified this by the particular nature of the construction industry, which she described as a “risk sector”. This means that construction companies will have to report every case of posting, regardless of its length.
For the Polish construction industry, which has for years been one of the largest exporters of construction services in Europe, this requirement may mean a significant increase in administrative burdens and in the operating costs of cross-border activity.
The turnover criterion and risks for Polish companies
Jagna Marczułajtis, an MEP from the Civic Coalition (Koalicja Obywatelska), pointed to two key problems that the new rules create from the perspective of Polish businesses. Her analysis is particularly relevant for companies operating in the construction, transport and care services sectors - sectors in which Poland is a European leader in the posting of workers.
The turnover criterion and the location of the company's registered office
The first serious concern relates to taking the turnover criterion into account when determining a company's registered office. Under the existing legal position, the location of a company's registered office determined the country in which social security contributions for posted workers were paid. The new turnover criterion may lead to a situation in which a company formally registered in Poland is treated as an entity subject to the social security system of another member state.
The consequences of this solution may be far-reaching. Posted workers may lose continuity of insurance in the Polish system, which in turn leads to the fragmentation of pension entitlements. In practice, this means that a worker who has worked for a Polish company throughout their career may have pension contributions accrued in several different national systems, which significantly complicates future pension settlements.
Increased administrative burdens
The second concern raised by the MEP relates to growing bureaucratic burdens. The obligation to give prior notification of every case of posting means that companies must introduce new internal procedures, train administrative staff and adapt their IT systems. For small and medium-sized enterprises, which form the backbone of the Polish cross-border services sector, these additional costs may prove disproportionately high.
The Fair Mobility Package - what awaits us in September 2026?
The Commissioner for financial services, Valdis Dombrovskis, announced that in September 2026 the European Commission will present a comprehensive package on fair labour mobility. The package is intended to settle all the issues that remained unresolved in the negotiations so far. For Polish companies posting workers, this means that the current changes are only the beginning of a broader reform.
According to earlier announcements by the European Commission, the package will focus on three main areas:
- Removing obstacles to cross-border employment - simplifying the procedures involved in taking up work in another member state.
- Recognition of professional qualifications - making it easier to mutually recognise diplomas and certificates between EU states, which is crucial for industries requiring specialist qualifications.
- Digital management of employment information - introducing electronic systems for exchanging data on employment and social matters between member states.
MEP Marczułajtis called on the European Commission to take into account, when drawing up implementing rules, the positions of the industries on which the new regulations will have the greatest impact. This is particularly important for Polish companies, which should take an active part in consultations and lobby for solutions that protect their interests.
What should Polish businesses do now?
The new rules on the posting of workers will enter into force after publication in the Official Journal of the EU, after which member states will have time to implement them into national law. This does not mean, however, that Polish businesses can wait to prepare. On the contrary - the earlier companies begin adapting their procedures, the lower the legal and financial risk.
Here are the key steps that every business posting workers abroad should take:
- Legal audit of existing contracts - checking whether current contracts and posting procedures comply with the new requirements.
- Analysis of the turnover criterion - checking whether the new rules for determining a company's registered office will change the social security system applicable to posted workers.
- Preparing notification procedures - introducing internal processes that ensure postings are reported to the host state's authorities on time.
- Monitoring work on the mobility package - following the European Commission's proposals in September, which may introduce further significant changes.
- Consultation with a law firm - an individual analysis of the impact of the new rules on your company's specific activities.
The changes to the rules on the posting of workers in the EU are a challenge, but also an opportunity to put internal processes in order and protect your company from potential sanctions. The key is professional legal preparation and a proactive approach to the forthcoming regulations.
Do you need an individual analysis of the impact of the new rules on your company? Our lawyers specialise in employment law and the regulations on the posting of workers in the EU. Contact our firm - we will help you prepare for the upcoming changes and protect the interests of your business.
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