Posting drivers and staff abroad — the accounting and social security specifics

Transport and logistics companies running international journeys face one of the hardest areas of employment and social security law — posting drivers to another EU Member State. The rules here differ substantially from the ordinary posting of office staff.

The special regime for road transport

Since the adoption of the EU Mobility Package I, posting drivers in international road transport follows its own rules, distinct from the general Posting of Workers Directive. International journeys (transit and bilateral operations) are as a rule not treated as posting, whereas certain cabotage operations and combined transport can fall within the posting regime, with all the obligations that follow.

The obligation to pay the host country’s minimum

Where the journey falls within the posting regime, the driver is entitled to the minimum working conditions of the country in which it takes place — including the minimum wage there, not just the Bulgarian one. The employer must track and apply the relevant rate, which requires precise records of routes and days spent in each country.

Declaring through the IMI system

• Before the posting, the operator files a declaration through the European information exchange system (the IMI portal), with details of the driver, the vehicle and the planned period.
• The declaration must be current and available for inspection by the host country’s enforcement authorities at any point during the journey.
• A missing or defective declaration is among the most common grounds for fines at roadside checks in Western Europe.

Social security

Contributions for a posted driver as a rule stay in Bulgaria, provided the posting is temporary (normally up to 24 months) and is evidenced by an A1 form, issued by the social security institute. Without a valid A1 at a check abroad, the employer risks paying contributions twice — in Bulgaria and in the country carrying out the check.

Conclusion

Posting in the transport sector combines three separate regulatory regimes — employment law, social security law and the specific Mobility Package rules. A mistake in any one can produce fines many times the cost of administering it properly from the start.

How to reduce the risk of fines

• Put in place a system for tracking routes and days by country — it is the foundation for applying the right minimum wage.
• Automate the IMI declarations and keep them accessible in the cab, electronically, for checks.
• Track the expiry of the A1 forms and renew them in advance.
• Train your drivers on which documents to produce at a roadside check abroad.

Frequently asked questions