Posting workers to Germany – What you need to know?

Germany is one of the most common destinations for posting workers by Polish companies. Geographical proximity, a large market, and numerous contractual opportunities make Polish specialists welcome there. However, posting workers to Germany involves specific legal requirements that go beyond the general framework of the EU directive. As a Polish employer, you must know and strictly adhere to German regulations to avoid severe penalties. So, what is worth knowing?

Basic principles of posting – A reminder

Before focusing on Germany, let’s recall: posting is the temporary assignment of an employee to work in another EU/EEA country or Switzerland, while maintaining the employment relationship with the Polish employer. It is crucial to ensure the employee’s employment conditions are no less favorable than those applicable in the host country (including remuneration according to the “equal pay for equal work” principle) and that the employee holds an A1 Certificate from the Polish ZUS, confirming coverage under the Polish insurance system.

German minimum wage (MiLoG) and sectoral wage rates

This is one of the most important and strictly controlled aspects of posting to Germany.

• General Minimum Wage (MiLoG – Mindestlohngesetz): Germany has a statutory minimum wage per hour of work. Its rate is regularly adjusted (as of early 2025, it was around €12.82/hour, however, the currently applicable rate for the given year should always be checked). It generally applies to all posted workers.
• Sectoral Collective Agreements (Tarifverträge): In many economic sectors (e.g., construction, building cleaning, care, electrical industry), generally applicable collective agreements (allgemeinverbindliche Tarifverträge) are in force. They establish sectoral minimum rates, often significantly higher than the general MiLoG wage. If you post an employee to work in such a sector, you are obliged to apply these higher sectoral rates! It is essential to carefully check whether such a collective agreement applies in the specific sector and region of Germany (Land).
• What Counts Towards Remuneration? The German minimum wage (statutory or sectoral) includes the basic gross salary and other remuneration components and allowances commonly paid in the given sector or company in Germany (e.g., standard bonuses). Importantly, allowances paid by the Polish employer to cover travel, board, or lodging costs (e.g., Polish per diems/diety) are usually not included.

Notification of posting – German Customs Portal (Zoll)

Every posting of a worker to Germany (with few exceptions, e.g., very short installations) must be notified before work begins via a special online portal of the German customs administration (Zoll).

• Where to notify? Online, through the Meldeportal-Mindestlohn portal (also available in English and French).
• What is notified? Among others: details of the posting employer, details of the posted employees, start date and planned duration of the posting, place of work in Germany, details of the contact person in Germany, industry sector, confirmation of compliance with German working conditions.
• Deadline: Notification must be made before the actual start of service provision/work by the employee in Germany. Any changes (e.g., regarding the posting period) also require updating the notification.

Failure to comply with this obligation or providing false information carries the risk of high penalties.

A1 Certificate – Confirmation of insurance in Poland

As mentioned, for a worker posted to Germany to be subject to Polish social insurance, they must hold a valid A1 Certificate, obtained from ZUS by the employer before departure. German control authorities (Zoll, Deutsche Rentenversicherung) attach great importance to holding this document. Lack of a valid A1 may result in the employee being deemed subject to the German insurance system and the need to pay overdue contributions in Germany.

Documentation required during inspections in Germany

The German Customs (Zoll) and other authorities are entitled to conduct inspections at the workplace of posted workers. As an employer, you must be prepared to present (often on short notice and frequently in German) the following documents:

• Employment contracts of posted workers (including annexes/agreements regarding posting conditions).
• Working time records (accurate recording of start times, end times, and breaks – very important!).
• Proof of wage payments (bank transfer confirmations, payslips) – confirming payment of at least the German minimum rate (statutory or sectoral).
• Copy of the posting notification submitted via the Meldeportal-Mindestlohn portal.
• Valid A1 Certificates for all posted workers.

Lack of required documentation or refusal to present it can be grounds for imposing high fines.

Other important issues (leave, working time)

• Annual Leave: A worker posted to Germany is entitled to the minimum amount of paid annual leave according to the German Federal Leave Act (Bundesurlaubsgesetz) or more favorable provisions of an applicable collective agreement. If Polish regulations provide for longer leave, they apply.
• Working Time: You must comply with German regulations on maximum daily and weekly working hours, minimum rest periods, work on Sundays and public holidays (Arbeitszeitgesetz).

Risks and sanctions in Germany

Germany is known for its strict enforcement of posting regulations. The main risks include:

• Very high financial penalties (up to €500,000 in extreme cases) imposed by Zoll for violations of MiLoG (failure to pay minimum wage), failure to notify posting, failure to keep working time records, or obstructing inspections.
• Main contractor liability (in some sectors, e.g., construction) for the payment of minimum wages to subcontractors’ employees.
• The need to pay overdue social security contributions in Germany in case of a missing valid A1 certificate.

Scenario: posting a construction team to Berlin

1. A Polish construction company wins a contract for finishing works in Berlin (4 months).
2. It checks the current minimum wage rate for the construction sector in Berlin (resulting from the collective agreement, higher than MiLoG).
3. It applies to ZUS for A1 Certificates for 5 employees for the posting period.
4. Before the employees depart, it registers the posting via the Meldeportal-Mindestlohn portal, providing all required data.
5. It prepares annexes to the employment contracts guaranteeing remuneration compliant with the German sectoral rate, informing about other working conditions in Germany (working time, leave).
6. It instructs employees on the necessity of accurately recording working time.
7. It keeps copies of contracts (translated into German), Zoll notification, A1 certificates, and continuously updated working time records and proof of payments readily accessible (e.g., with the foreman in Berlin).

How can we help with posting to Germany?

The specifics of German regulations require special attention and diligence. Our law firm offers dedicated support for companies posting workers to Germany:

• We help determine the applicable wage rate (MiLoG or sectoral rate).
• We assist with the notification process via the Zoll portal.
• We support in obtaining A1 Certificates.
• We prepare employee documentation (annexes, agreements) compliant with Polish and German requirements.
• We advise on maintaining working time records and preparing documentation for inspections.
• We offer support in contacts with German institutions.

Posting to Germany can be beneficial, but it requires a professional approach to legal matters. Contact us to ensure your company operates in compliance with applicable regulations and minimizes the risk of costly mistakes.

(Please remember that the information in this article is general and reflects the legal state as of April 2025. Wage rates and detailed requirements in Germany may change. This article does not constitute legal or tax advice. Always verify current regulations and consult with specialists.)