If your company posts employees to work abroad, the A1 certificate is essential to confirm that those employees continue to be covered by the social security system in their home country. For internationally operating companies like our clients, this is a key document regulating insurance matters in the context of posting workers.
What is the A1 Certificate?
It is a document issued by the social security institution in the country from which the employee is being posted. It confirms that the individual remains subject to the social security system of their home country, even though they are working in another EU, EEA country, or Switzerland. In practice, this means that there is no need to pay social security contributions in the country to which the worker has been posted.
When Do You Need the A1 Certificate?
The A1 certificate is required when posting employees to another country for work purposes, when working in two or more countries simultaneously, and in sectors such as construction, transport, or industry, where document checks are particularly strict.
A1 Certificate for Foreign Nationals
Foreign nationals legally employed in Poland can be posted abroad under the same rules as Polish citizens, which means they are also eligible to apply for the A1 certificate.
To obtain an A1 certificate for a non-EU citizen, the conditions include legal residence and employment in Poland, a contract with a Polish employer, and social security contributions (ZUS) paid in Poland for at least one month prior to posting (although ZUS may sometimes require a longer period).
An A1 for a foreign worker confirms that even though they work in another EU country (e.g., France or Germany), they still fall under the Polish social security system. This is particularly important in the event of inspections, as not having an A1 certificate may result in penalties for both the employee and the employer.
Do Self-Employed Persons Also Need an A1 Certificate?
Yes, self-employed individuals must also obtain an A1 certificate if they perform services outside of Poland. However, the conditions differ slightly from those applying to employment contracts:
- The business activity must be actively conducted in Poland (ZUS may check invoices, clients, registered office, website, etc.)
- The entrepreneur must be registered in the CEIDG
- The entrepreneur must apply for the A1 certificate with ZUS, indicating that they will be performing business activities abroad
It’s important to note that in the case of the self-employed, ZUS examines more thoroughly where the activity is genuinely being carried out. The A1 may be issued for a shorter period or denied if the posting appears to be an attempt to circumvent local tax regulations.
How Do We Support You at IMPOL sarl?
With years of experience representing companies that post workers abroad, we support our clients at every stage of obtaining the A1 certificate. We assist in gathering documentation, liaise with institutions, and provide guidance on correctly filling out applications.
Trust the Experts and Avoid Problems During Inspections
At IMPOL sarl, we don’t just handle the paperwork — we are your partner throughout the posting process. We make sure your employees have the correct documents and that your company complies with all applicable regulations.
Do you have questions about the A1 certificate? Contact us – we’ll be happy to help!
