Section 4 of the Act of 1994 is amended -

(a) in subsection (1), by the substitution of the following paragraph for paragraph (a):

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

(b) by the insertion of the following subsections after subsection (1):

"(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