How to Send an Employee Abroad from Poland: A Complete Document Package

In this article, we’ll discuss how to send an employee abroad from Poland. If you have an operating Polish company and want to delegate employees to EU countries, read this article to the end. You’ll learn a clear step-by-step process: how to obtain the A-1 certificate in Poland, prepare the necessary document package, avoid potential pitfalls, and deduct over 1,000 euros per month per employee tax-free.

Who Can Be Delegated Abroad from Poland?

If a person is officially employed by a Polish company, they can be delegated to work in a third country. To employ someone, two documents are required:

1. Residence Permit — visa, visa-free entry, or residence card (karta pobytu).

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2. Work Permit — oświadczenie (declaration of employment) or zezwolenie na pracę (work permit).

Based on these documents, the procedure for delegating the person abroad can begin.

A-1 Certificate in Poland

The A-1 certificate in Poland is a document issued by the Social Insurance Institution (ZUS) for each employee, confirming that they are subject to social insurance in Poland and that the employer pays contributions to ZUS. Simply put, if the employee needs medical assistance abroad, they can receive it, and the Polish insurance will cover the costs.

You can download the form [here].

A-1 Will Not Be Issued If:

• The person has already been officially employed in Poland and has an existing A-1 certificate. You need to wait for the previous certificate to expire or cancel it.

• The employee has worked officially in Poland for less than a month (regardless of the company).

Many people believe that the A-1 certificate alone is enough for working abroad, but there are several other required documents, which we’ll discuss further.

Step-by-Step Algorithm

To send an employee to work abroad from Poland, you need to:

1. Obtain a work permit in Poland. This can be done online.

2. Apply for a work visa.

3. Open a bank account.

4. Sign an employment contract.

5. Complete occupational health and safety training (BHP) and undergo a medical examination (if Umowa o pracę). In the construction industry in Poland, employees on an Umowa zlecenia are also recommended to complete medical examinations and training, as HR departments often enforce this strictly.

6. Obtain a tax residency certificate. It is issued in two cases: after 180 days of residence in Poland or based on a housing rental agreement. The employee receives it for free from the tax office corresponding to their place of residence.

7. Get a PESEL number. This can be done by the employee or by the employer under a power of attorney.

8. Apply for the A-1 certificate. Applications are reviewed within 7 to 30 days.

9. Obtain the European Health Insurance Card (EKUZ) after receiving the A-1 certificate.

This is the complete package of documents needed for an employee to work abroad.

Important Parameters

Several key parameters are necessary for obtaining the A-1 certificate in Poland:

• 25% of the company’s turnover must be in Poland.

• 25% of employees must perform non-office work. If you are sending construction workers to Europe, the same percentage should remain in Poland.

• If the person already had an A-1, a certain period must pass before a new certificate can be obtained.

Per Diems

Per diems are not taxed—they compensate the employee for living expenses. Typically, this amounts to €40-50 for accommodation and the same amount for meals. Exact rates can be found in this table.

Requirements of Other Countries

To delegate an employee abroad from Poland, their salary must meet the official wage level for that position in the destination region. For example, if a construction worker in Germany earns a minimum of €10.45, the employer must pay at least this rate during the delegation period.

Besides the documents mentioned above, certain countries may require additional documentation. Polish accountants are often unaware of these requirements, so specialized HR service companies can help with the necessary paperwork in the target country.

Summary

To send a foreign employee from a Polish company to work in the European Union, you need to:

• Obtain a work permit and work visa.

• Open a bank account and get a PESEL number.

• Sign an employment contract, and if necessary, complete a medical examination and BHP training.

• Ensure the employee has worked for at least a month (or previously worked a month in another company) and obtain a tax residency certificate.

• Apply for the A-1 certificate.

• Obtain the blue card (EKUZ).

• Prepare the documents required by the host country.

An employee can work abroad for no longer than:

• The period stated in the A-1 certificate,

• The duration specified in the employment contract,

• The validity of the official visa.

If you want to learn more about sending an employee abroad from Poland specifically for your business, leave a request for a consultation, and we will review your case.