In certain circumstances, a user undertaking may be exempt from liability for unpaid wages and/or other outstanding payments due to employees of a foreign service provider.

This applies in the following circumstances:

• The service lasts for fewer than ten working days
  Where an undertaking provides services to the user undertaking for fewer than ten working days in total during a twelve-month period.

• The claim is made by a manager, owner or related party
  Where the claim is made by a managing director, board member or owner of the undertaking concerned, or by the spouse or other relative of any such person, or by another person sufficiently closely connected to them that the claim can be shown to be unjustified in view of that relationship.

• The undertaking becomes bankrupt
  If an undertaking becomes bankrupt, the Wage Guarantee Fund Act applies, provided that the conditions of the Act are met. In such cases, the user undertaking is not liable for the outstanding payments.

• The user undertaking has taken steps to ensure payment of wages
  Where the user undertaking has taken all reasonable steps available to it to ensure that the undertaking pays its employees in accordance with the applicable collective agreements in the relevant sector and in the area where the work is carried out.
  
  This may include obtaining the following information: The name of each employee, a copy of each employee’s employment contract, copies of each employee’s working time records, copies of each employee’s payslips, and confirmation that each employee’s wages have been paid in accordance with the information stated on their payslip, including the amount of wages paid.