The European Union introduces new social security rules for the posting of workers

Regulation (EU) 2026/2359 of the European Parliament and of the Council of 7 October 2026, published in the Official Journal of the European Union on October 27, 2026, amends Regulations (EC) No 883/2004 and (EC) No 987/2009 on the coordination of social security systems. As a general rule, it comes into force on November 1, 2026. However, the measures summarized below will be applicable as from November 2, 2028.

The main changes relating to the posting of workers are as follows:

• The current limit of twenty-four months for a temporary posting remains unchanged provided that the anticipated duration of the work is no more than twenty-four months and the person concerned is not replacing another worker previously posted to carry out the activity. 
• Where the posted worker has not completed the work in the other Member State and is replaced by another person, the replacement worker shall continue to be subject to the legislation of the Member State from which they were sent, provided that the total duration of the work performed by all persons concerned does not exceed said period of twenty-four months.
• The posted worker may be a person recruited with a view to being posted or sent to another Member State, provided that for at least the three months immediately preceding the start of their employment, they have been subject to the legislation of the Member State in which the employer is established.
• Once a person has been posted for a total of twenty-four months, allowing for interruptions of no longer than two months, the possibility of being posted shall not apply to that person with regard to that Member State until at least two months have elapsed from the end of the previous period of activity there. Exceptions may be made in specific circumstances, in accordance with the provisions established.
• The posting must be notified by the employer before the activity begins and a certificate of applicable legislation must be requested. This requirement does not apply to business trips or to activities lasting no more than three consecutive working days within a period of thirty consecutive days.
• Where work is carried out in several Member States (multi-state), the applicable legislation will be determined for a maximum period of twenty-four months.

The previous rules will continue to apply to workers who were posted prior to November 2, 2028.