EU social-security revision separates entry into force from posting-rule application

The revised posting rules retain a conditional framework for employees sent to another Member State. The amendment also addresses replacement workers and repeated periods of work. An assignment’s countries, anticipated duration, prior insurance and operational facts remain important; a company’s EU presence does not determine coverage.^[1]

Prepare the future notification process

The replacement Article 15 of Regulation 987/2009 requires advance notification and a request for the applicable-legislation certificate. It provides a receipt where the certificate is not issued immediately. Business trips and specified short activities have procedural exceptions, with a construction carve-out. These are not blanket exemptions from social-security contributions or income tax.^[1]

Do not change current treatment from the headline date

The operative application lists defer the relevant posting and procedural provisions until 2 November 2028. A transition retains the earlier Article 12 for postings before that date. Groups should map assignments and certificate processes now, while checking the applicable personal scope and national procedures before implementation. This focused review does not cover the Regulation’s separate benefit and recovery reforms.^[1]