Posted workers service, A1, ZUS and taxes
Servicing posted workers means settling employment abroad: A1 certificates, special ZUS (social security) contribution rules 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, 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 and the method of avoiding double taxation.
- Classification of per diems and cost reimbursement.
- 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
A missing valid A1 or incorrect contributions means the risk of penalties in the posting country, contribution top-ups and challenged settlements. For foreign contracts, correct documentation is a condition of operating legally, we take it on for you.
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.
Are per diems and cost reimbursements subject to contributions?
Amounts due for business trips, including per diems within the limits, are as a rule exempt from contributions and tax. For posting, however, the rules differ from a business trip, we help correctly classify the benefits and settle them.
How does a business trip differ from posting?
A business trip is a short performance of a task away from the regular workplace, with per diems and cost reimbursement. Posting is a longer change of the place where work is performed, giving rise to separate consequences in ZUS and taxes. We help correctly classify each case.
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 agencies and businesses delivering foreign contracts.
Settle posting without risk
We will handle the A1, contributions and taxes for your workers abroad. Free quote.