Do you know the difference between international business travel and posting a worker abroad? Although these terms are often used interchangeably, they refer to two distinct legal and organizational situations. For companies sending employees to work in other EU countries or beyond, understanding this distinction is crucial.
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What is international business travel?
International business travel refers to a temporary assignment of an employee abroad to carry out a specific business task. The place of work specified in the employment contract remains unchanged. During this time, the employee continues to perform their duties under the supervision of the home employer.
Key features of international business travel:
- Short duration (usually several days or weeks)
- No change in the contractual place of work
- No requirement to notify foreign labour authorities
- Obligation to pay per diems and reimburse travel expenses
- Tax and social security obligations remain in Poland
What is the posting of a worker abroad?
Posting of a worker refers to a situation where an employee, under an employment contract with a Polish employer, performs work physically in the territory of another country—usually under a contract concluded between the Polish company and a foreign client. This arrangement is typically long-term and involves numerous legal and administrative requirements.
Key features of posting a worker abroad:
- Work performed abroad for several weeks or months
- Obligation to notify the host country’s authorities
- Compliance with local labour laws, including minimum wage, working hours, and health and safety regulations
- Possibility to maintain affiliation with the Polish social security system through the A1 certificate
- Per diems are often not paid, but housing or transport allowances may be required
Business Travel vs. Posting – Key Differences
| Criteria | International Business Travel | Posting of a Worker |
| Duration | Short-term | Long-term |
| Notification to authorities | Not required | Required |
| Place of work | Unchanged in contract | Abroad, formalized by annex or agreement |
| Per diem and travel reimbursement | Yes | Often not applicable |
| Tax obligations | Poland | Poland + country of posting |
| A1 Form | Recommended | Mandatory |
Why is this distinction important?
Both international business travel and the posting of workers abroad involve different legal and administrative responsibilities. Misclassification can result in:
- Tax compliance issues
- Incorrect social security declarations
- Financial penalties in the host country
- Problems with insurance coverage
Any business planning to send employees to the EU should consult a specialist and thoroughly prepare the procedure.
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