Germany is one of the most common destinations for posting workers from Poland. Companies operating in industries such as construction, manufacturing, logistics, or healthcare often send their employees on temporary assignments to Germany. However, posting workers involves fulfilling a number of formal requirements. Find out what obligations you must meet to legally post workers to Germany and avoid problems during inspections.
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Basic Rules for Posting to Germany
Posting workers to Germany is governed by EU regulations and German labor law. The key regulations include:
- Directive on the posting of workers – sets out the minimum employment conditions that must be guaranteed to posted workers.
- Mindestlohngesetz (MiLoG) – the minimum wage regulation in Germany.
- Reporting obligation in the portal of the Labor Inspectorate – any company posting employees to Germany must report their stay and work through the portal of the German customs office
What documents are required?
Before starting work in Germany, an employer posting workers must prepare a number of documents that can be checked during a labor inspection. Among the most important are:
- A1 – certificate of submission to the Polish social security system (issued by the Social Insurance Institution).
- Notification of posting
- Employment contract – in accordance with German minimum wages and labor laws.
- Payroll – confirmation of payment of wages in accordance with MiLoG.
- Time recording – especially important in sectors such as construction or transportation.
- Employee Identity Documents.
Posting of foreigners and Van der Elst visas
If the posted employee is not a citizen of the European Union, but has a valid work permit in Poland, he can be posted to Germany on the basis of the so-called Van der Elst visa. This visa allows legal work in Germany without the need to obtain an additional work permit, provided the employee has valid employment in Poland and is subject to the Polish social security system. However, German customs and inspection services may require additional documents confirming the foreigner’s employment status.
VAT and accounting responsibilities
Polish companies posting employees to Germany may be required to register for German VAT if they perform taxable services there (such as construction services). In some cases, it may be necessary to obtain a German VAT number (USt-IdNr.) and settle the tax according to German regulations.
Consequences of not completing the paperwork
Failure to comply with German posting regulations can result in hefty financial penalties and even a ban on doing business in Germany. Examples of consequences include:
- Financial penalties for failure to declare a posting (up to €500,000!).
- Charges for failure to comply with the minimum wage – companies must provide wages that comply with MiLoG.
- Problems with inspections and the ability to continue doing business in Germany.
Summary
Posting employees to Germany requires careful preparation and knowledge of local regulations. Key considerations are the notification of employees, compliance with the minimum wage and, in the case of foreigners, compliance with the Van der Elst visa. Posting companies should also pay attention to the possible obligation to register for German VAT.
If you have doubts about the formalities of posting to Germany, contact us – we will help you fulfill all your obligations and avoid the risk of penalties.
