Posting workers to Germany — A1, Mindestlohn, ZUS

Three things you can't start without

Before the worker leaves you need: an A1 certificate from ZUS (Polish social insurance — confirms contributions stay in Poland), a filing with the German Bundesfinanzdirektion West (for postings in industries covered by the Mindestlohngesetz), and an addendum to the employment contract covering allowances and place of work.

Mindestlohn — what you really have to pay

The German minimum wage in 2026 is EUR 12.82 gross per hour. It applies to any work physically performed in Germany, regardless of the country of employment. The Polish minimum wage isn't enough — you have to make up the difference.

Some sectors (construction, care work, painting) have higher sectoral rates — sometimes EUR 17/hour. Always check before posting.

What goes wrong most often

• A1 issued too late — an inspection in Germany can stop the work, and ZUS won't issue an A1 retroactively.
• No working time records in Germany — Zoll (German customs authority) can demand records up to 2 years back.
• Allowances mishandled — German per-diems are EUR 49/full day, EUR 32.67/partial day. Confusing these with hotel allowances is a classic mistake.
• Hiring foreigners through PL without checking they may work in DE — a Polish residence card isn't always sufficient.

ZUS — nothing changes here

ZUS contributions stay in Poland as long as the worker holds an A1. Maximum posting period is 24 months, extendable by another 12.

We handle the full posting paperwork — from A1 to Mindestlohn time-tracking. See our Posting Workers package.