[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-a1-certificate":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"a1-certificate","A1 certificate: when it is needed and how to obtain it from ZUS","When a posted worker or JDG entrepreneur needs the A1 certificate, what conditions ZUS sets, how to file the application and what the document does not cover.","\u003Cp>The A1 certificate confirms that a person working temporarily in another European Union country, the European Economic Area or Switzerland is still covered by the Polish social security system. Thanks to it, contributions are paid only in Poland and the foreign authority cannot demand them a second time. The document is issued by ZUS at the request of the employer or the entrepreneur, and the decision depends on several specific conditions.\u003C\u002Fp>\u003Ch2>The general rule and three exceptions\u003C\u002Fh2>\u003Cp>EU coordination follows the principle that insurance applies in the country where the work is actually performed. Someone who takes a contract to Germany or France should therefore in principle be covered by the local system. The A1 certificate documents situations in which the regulations allow this rule to be set aside. The most common are:\u003C\u002Fp>\u003Cul>\u003Cli>posting of a worker by a Polish employer,\u003C\u002Fli>\u003Cli>temporary performance abroad of self-employed activity carried out in Poland,\u003C\u002Fli>\u003Cli>regular work in two or more countries at the same time.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Worker posted by a Polish company\u003C\u002Fh2>\u003Cp>An employee sent abroad to perform a contract concluded by the employer with a foreign client remains insured in Poland if all of the following conditions are met together:\u003C\u002Fp>\u003Cul>\u003Cli>the planned period of work abroad does not exceed 24 months,\u003C\u002Fli>\u003Cli>the worker is not replacing another person whose posting has just ended,\u003C\u002Fli>\u003Cli>immediately before departure the worker was insured in Poland or lived in Poland for at least one month (not necessarily employed by the company that is posting them).\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The one-month period of insurance is also deemed to be met where the worker was, for example, receiving a sickness or maternity benefit, was registered as unemployed or had only health insurance cover. Shorter periods are assessed individually by ZUS.\u003C\u002Fp>\u003Ch2>JDG entrepreneur working abroad\u003C\u002Fh2>\u003Cp>For people running their own business, ZUS applies separate criteria. Polish insurance is retained when:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>Work abroad will last no longer than 24 months.\u003C\u002Fstrong>\u003C\u002Fli>\u003Cli>\u003Cstrong>The business has been operating in Poland for at least 2 months\u003C\u002Fstrong> before departure; shorter periods are assessed individually.\u003C\u002Fli>\u003Cli>\u003Cstrong>A significant part of the activity is carried out in Poland\u003C\u002Fstrong> — evidenced, for example, by an office, payment of taxes, a VAT number or membership in a professional organisation.\u003C\u002Fli>\u003Cli>\u003Cstrong>The activity in Poland continues\u003C\u002Fstrong> and will be resumed after return.\u003C\u002Fli>\u003Cli>\u003Cstrong>Work abroad is similar\u003C\u002Fstrong> to the work performed in the country: the same sector and the same character. It does not have to concern an identical subject area — ZUS gives as an example a legal counsel who in Poland handles labour law and abroad advises on tax matters.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>Similarity must be shown before departure, usually by means of a contract with the foreign client. A typical trap concerns newly established businesses: a programmer who registers an activity and after two weeks starts working at a client's office in another country does not meet the two-month condition and, according to ZUS explanations, will be insured abroad.\u003C\u002Fp>\u003Ch2>Work in several countries at the same time\u003C\u002Fh2>\u003Cp>Different rules apply to people who regularly divide their working time between Poland and other countries, for example working remotely from home and spending several days each week at a foreign client's office. The key concept is a substantial part of the work in the country of residence. ZUS treats at least 25% of working time or remuneration as an indicator. Someone who lives in Poland and reaches this threshold here is usually covered by Polish regulations. When the share of work in Poland is lower, the registered office of the employer or the number and seats of the contracting entities are among the decisive factors.\u003C\u002Fp>\u003Cp>In this variant the assessment is the most difficult, because what counts is the actual distribution of work and not the wording of the contract. ZUS may determine the applicable legislation differently than the documents suggest if the reality is different.\u003C\u002Fp>\u003Ch2>How to file the application — step by step\u003C\u002Fh2>\u003Col>\u003Cli>\u003Cstrong>Establish the variant\u003C\u002Fstrong>: posting, temporary activity abroad or work in several countries. The required information depends on this.\u003C\u002Fli>\u003Cli>\u003Cstrong>Gather evidence\u003C\u002Fstrong>: contract with the foreign client, period and place of work, data on the activity in Poland (e.g. invoices for Polish clients, office lease).\u003C\u002Fli>\u003Cli>\u003Cstrong>Complete the application electronically\u003C\u002Fstrong> in the \"Wizard for the application for the A1 certificate\" on eZUS (formerly PUE ZUS). In some situations the wizard requires additional information, for example on the period before posting.\u003C\u002Fli>\u003Cli>\u003Cstrong>Submit the application before departure\u003C\u002Fstrong>, with enough lead time to allow for any clarifications with ZUS.\u003C\u002Fli>\u003Cli>\u003Cstrong>Take the document with you on the trip\u003C\u002Fstrong> and present it on request to a foreign inspection or client. Foreign institutions can verify the authenticity of the certificate through a dedicated ZUS service.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>After returning or shortening the trip it is worth informing ZUS about the end of work abroad, and when extending the contract — applying for an extension before the period on the certificate expires.\u003C\u002Fp>\u003Ch2>What the A1 certificate does not cover\u003C\u002Fh2>\u003Cp>The document concerns social security only. It does not decide:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>where income tax is paid\u003C\u002Fstrong> — this is governed by double tax treaties and national tax regulations,\u003C\u002Fli>\u003Cli>\u003Cstrong>obligations towards the authorities of the host country\u003C\u002Fstrong> — many countries require a separate notification of the posted worker before work begins,\u003C\u002Fli>\u003Cli>\u003Cstrong>the minimum wage and working conditions\u003C\u002Fstrong> applicable abroad, which the employer must provide regardless of the A1,\u003C\u002Fli>\u003Cli>\u003Cstrong>situations outside the EU, EEA and Switzerland\u003C\u002Fstrong> — in those cases bilateral social security agreements apply, where Poland has concluded them.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The basic rules on Polish contributions, which continue to be paid during the trip, are described in the article \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-zus-in-poland\">about ZUS in Poland\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We analyse the plan of work abroad, indicate the correct variant and prepare the application for the A1 certificate together with the supporting evidence — as part of a \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fconsultation\">legal consultation\u003C\u002Fa>. For employers posting teams we help with HR documentation and the accounting of trips as part of \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Fadvicing\">HR advisory services\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]