4.—(1) Where, after the commencement of this Act, an employee is required to work outside the State for a period of not less than 1 month, the employer concerned shall give or cause to be given to the employee, prior to the departure of the employee from the State, a statement F21[containing the particulars specified in subsections (1) and (1A) of section 3] and there shall be added to the statement the following particulars, that is to say—

F19[(a) the country or countries in which the work outside the State is to be performed and the anticipated period of employment,]

(b) the currency in which the employee is to be remunerated in respect of that period,

(c) any benefits in cash or kind for the employee attendant on the employment outside the State,

(d) the terms and conditions, where appropriate, governing the employee’s repatriation.

F20[(1A) Without prejudice to subsection (1), where an employee is a posted worker within the meaning of the European Union (Posting of Workers) Regulations 2016 (S.I. No. 412 of 2016), there shall be added to the statement specified in subsection (1) the following particulars —

(a) the remuneration to which the employee is entitled in accordance with the applicable law of the host Member State,

(b) where applicable, any allowances specific to posting and any arrangements for reimbursing expenditure on travel, board and lodging, and

(c) the link to the single official national website developed by the host Member State pursuant to Article 5(2) of the Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014⁶ 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").

(1B) Subsection (1A) shall not apply to seafarers or sea fishermen.]

(2) The particulars referred to in paragraphs (b) and (c) of subsection (1) F20[or paragraph (a) of subsection (1A)] may be given in the form of a reference to provisions of statutes or instruments made under statute or of any other laws or of any administrative provisions or collective agreements, governing such particulars.