The following information, among other things, must be provided to the AOSH:

The name of the undertaking, its address in its home country, VAT number, the name of its representative and the undertaking’s email address.

• The name of the user undertaking and its Icelandic identification number (kennitala), or other equivalent identifier, where applicable.

• A list of the workers who will work in Iceland on behalf of the undertaking. This must include each worker’s name, date of birth, address in their home country, nationality, whether they are covered by the social security system in their home country, place of residence in Iceland, expected duration of work in Iceland and professional qualifications, where applicable.

• Valid work permits in their home country in the case of workers who are not nationals of an EEA Member State, an EFTA state or the Faroe Islands.

• The type of service being provided.

Undertakings must also submit the following to AOSH:

• A copy of the service contract between the undertaking and the user undertaking.

• Copies of the employment contracts of all workers posted to Iceland, confirming that their pay complies with applicable Icelandic legislation and collective agreements.

• Documentation demonstrating that the undertaking carries out genuine activities in its home country, such as documentation from the tax authorities or comparable public authorities. This also includes information on operating licences, where applicable, and information on the undertaking’s turnover in its home country.

• AOSH may request further information from the undertaking if it considers this necessary.

The service provider must also keep copies of payslips, working time records and confirmation of payment of wages readily available while providing services in Iceland and for one month after its operations have ended.

No later than the day on which operations commence, the service provider must inform AOSH where the above information can be obtained. The service provider must comply with any request from AOSH to provide this documentation within two working days of receiving the request.

There is no requirement to provide information about the operations if the undertaking operates in Iceland for a total of ten working days or less during a twelve-month period. This applies regardless of whether the days are consecutive.

It also applies regardless of the number of employees posted to Iceland.

For example: If an undertaking provides services in Iceland for 5 days and returns 6 months later to provide services for a further 6 days, it is required to notify the Administration of Occupational Safety and Health (AOSH) of its operations.

An undertaking may be exempt from the obligation to provide information if the service:

• Involves the specialised assembly, installation, inspection or repair of equipment and does not last for more than four weeks in any twelve-month period.

The installation of fixtures and building units is not considered the installation of equipment for the purposes of this exemption. This includes, for example, windows, piping and structural components.

If you are unsure whether information about the operations must be provided, always contact the Administration of Occupational Safety and Health (AOSH) for guidance.