Delegation of the foreigners to work abroad mainly depends on the law binding in the state of delegation. The most important element is ensuring the employees the remuneration at the level of the lowest national wage, binding in the destination state. Directive 2014/67 obligates the states of the information concerning employment conditions. Similarly the collective agreements and the scope of their application are also to be published. Not every state determines the level of remuneration upon nationwide principle.
A very important element is ensuring the conditions for the delegated employees that are binding in the state of delegation:
- minimum rates of remuneration for work overtime;
- maximum period of work and minimum time of rest;
- minimum scope of the annual paid leave;
- work safety and hygiene in the workplace.
The employer that delegates its employees is obliged to compare the provisions of the state of delegation, with the regulations binding in Poland. The employer delegates the employees under its management and on its own account.
Pursuant to Art. 3 point 7 of the Act on delegating of employees in the framework of providing of services dated 10 June 2016, delegated employee is the employee “in the meaning of the regulations of the member state, to which he / she is delegated, carrying out work at the territory of the Republic of Poland, temporarily seconded to work at the territory of the state by the employer delegating the employee from the territory of the Republic of Poland.”
Delegating of the citizens of Ukraine
In the case of delegating of foreigners, determining whether the employer carries out significant operations in the delegating state is required. First of all to confirm if we deal with delegation of employees the elements shall be assessed such as:
- among other the company’s seat;
- place of the delegated employees recruitment;
- the place where the enterprise carries out major operations;
- date of commencing of the delegation;
- transportation and accommodation provided for the delegated employee;
- return of the employee to the country from which he / she was delegated and continuing of the work.
In the case of delegation of the foreigners from outside the territory of the EU. The most important element is legalization of the stay in the country from which he / she will be delegated. The employer is obliged to so called:
- verification of the document that allows the foreigner to stay;
- conclusion of the employment agreement in writing;
- reporting to the health and social insurance;
- pay the contributions, settlement of the advance payments on account of the income tax.