(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 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 -

(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.

(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 -