Registering as an employer in another EU country: must you register employees separately?

Yes — as a rule, registering as an employer and registering employees for social security are two separate obligations. If you employ staff in another EU country, you must register as an employer with the relevant local authorities and then register your employees in the country where they will work.

Each country has its own employer registration procedures. Employee registration procedures and deadlines may also differ. In some countries, registration must be completed before work begins.

One system and special cases

Under EU law, an employee can be subject to only one country's social security system. The applicable country usually depends on the nature and location of the work.

• Posting: employers generally do not need to register as employers in the host country. Employees remain covered by the sending country's system if the posting does not exceed 24 months and certain conditions are met. The employer must submit form A1 to certify the applicable legislation and confirm that contributions need not be paid in another EU country.
• Cross-border work: someone working in one EU country and living in another is generally covered by the system of the country where they work. Exceptions may apply, so the specific circumstances should be checked with the relevant authorities.