9. Before you start: contract, tax, social security and health insurance

Your contract

• Under EU law, your employer must give you the main terms in writing – pay, working hours, place of work, job description, start date – within 7 days of starting, and the rest within a month.
• A probation period may in general last at most 6 months.
• Working time may not exceed 48 hours a week on average, and you are entitled to at least 4 weeks of paid holiday a year and at least 11 hours of rest every day.
• Read the contract before you sign and ask about anything you do not understand. Never hand over your passport or ID card to an employer.

Registration, tax and bank

• Register your residence after 3 months (some countries ask you to report earlier); many also give you a personal or tax identification number.
• Tax: you are normally taxed where you work; if you live there more than 6 months a year, you usually become tax resident there. Double tax agreements prevent you from being taxed twice on the same income.
• Bank account: as an EU resident you have the right to a basic bank account in any EU country, and your employer must accept an account in another EU country for paying your salary.

Social security and health insurance

• You are covered by the social security system of one country at a time – normally the one where you work. You pay contributions there and get health care, sick pay and other benefits there.
• Register with the local health insurance straight away. The European Health Insurance Card (EHIC) covers only temporary stays, not work abroad.
• Exceptions: posted workers sent abroad by their employer keep home cover with the A1 form, and cross-border commuters can get treatment in both countries.

Moving abroad for good? Travelling in Europe – documents, money and phone »

Sources: Directive (EU) 2019/1152 on transparent and predictable working conditions · Working Time Directive 2003/88/EC · Your Europe – residence rights of workers · Your Europe – income taxes abroad · Your Europe – social security cover abroad · Your Europe – healthcare on temporary stays Checked: 3 October 2026.