Posted workers service, A1, ZUS and taxes
Servicing posted workers means settling employment abroad: A1 certificates, special rules for settling ZUS (social security) contributions and tax in line with double taxation treaties. We run these settlements so that your company operates legally across the EU.
What the posting service covers
Posting a worker follows completely different rules than ordinary domestic employment. At E&P Service we take over the A1 formalities, the correct calculation of contributions and the tax settlement, and prepare the necessary documents in this area, so you can focus on delivering the contract.
- Applications for and obtaining A1 certificates from ZUS.
- Calculation of ZUS (social security) contributions under posting rules.
- Tax settlement applying reliefs and the method of avoiding double taxation.
- Calculation of virtual per diems.
- HR documentation for the worker abroad.
Business trip vs posting
These two concepts are often confused, and the difference decides how the settlement is made:
| Feature | Business trip | Posting |
|---|---|---|
| Nature | Business trip. | Change of workplace. |
| Duration | Short, task-based. | Longer period. |
| Benefits | Per diems and cost reimbursement. | Salary for work abroad. |
Why this needs a specialist
Servicing posted workers requires knowledge of the regulations, local rules and care for formalities, both in Poland and in the country the worker is sent to. We draw up and verify the documents needed for work abroad, including A1 certificates and posting agreements. We calculate salaries, virtual per diems and other benefits in line with Polish and foreign regulations.
Related services: salary calculation, ZUS, PIT and contribution settlements and full payroll and HR services.
Frequently asked questions about posting
What is the posting of a worker abroad?
Posting is the temporary assignment of an employee to work in another country while keeping the Polish employment contract. It involves separate rules for setting the ZUS (social security) contribution base, tax settlement and the need to obtain an A1 certificate confirming Polish insurance coverage.
What is an A1 certificate?
An A1 certificate confirms that a worker posted within the EU, EEA or Switzerland is subject to the Polish social security system. It is obtained from ZUS before the work abroad begins, in order to avoid double contributions.
Do you help obtain the A1 from ZUS?
Yes. We prepare and file applications for the A1 certificate (forms US-1, US-3 or the relevant ones), compile the documentation and handle correspondence with ZUS, so that the worker holds a valid A1 for the entire posting period.
How are contributions settled for posting?
For posting, the ZUS (social security) contribution base is set according to special rules, taking into account the average wage and the deductions relating to the part of the salary for work abroad. We calculate contributions in line with these rules and report them in the settlement documents.
How is the worker's tax settled abroad?
The method of taxation depends on the country, the length of stay and the double taxation treaty. We determine the place of taxation, apply the appropriate method of avoiding double taxation and correctly settle the PIT advance payments.
How does a business trip differ from posting?
A business trip is a short trip to perform a task away from the regular workplace, during which per diems are due. Posting is a lasting change of the terms of work or the place where it is performed (usually for a period of over 3 months), which requires the employee's consent and during which per diems are no longer due. Different rules for settling ZUS contributions and tax also apply.
Which companies is this service for?
The service is aimed at construction, transport, manufacturing and service companies sending workers to work in other EU countries, as well as businesses delivering foreign contracts.
Settle posting without risk
We will handle the A1, contributions and taxes for your workers abroad. Free quote.