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6.

Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System ( ‘the IMI Regulation’ ) Text with EEA relevance · European Union

Member States shall ensure that the employer of the posted worker is liable for any due entitlements resulting from the contractual relationship between the employer and that posted worker. Member States shall in particular ensure that the necessary mechanisms are in place to ensure that the posted workers are able to receive: any outstanding net remuneration which, under the applicable terms and conditions of employment covered by Article 3 of Directive 96/71/EC, would have been due; any back-payments or refund of taxes or social security contributions unduly withheld from their salaries; a refund of excessive costs, in relation to net remuneration or to the quality of the accommodation, withheld or deducted from wages for accommodation provided by the employer; where relevant, employer's contributions due to common funds or institutions of social partners unduly withheld from their salaries. This paragraph shall also apply in cases where the posted workers have returned from the Member State to which the posting took place.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.