Phase 1 — preparation in Poland
- An A1 application for every worker — filed 3–4 weeks ahead through PUE ZUS (form US-4).
- European Health Insurance Card for every worker — free from the NFZ.
- A posting agreement attached to the employment contract: country and place of work, period, pay at no less than the German sector minimum, rules on travel and accommodation costs.
- A contact person in Germany — usually the foreman; their details go into the notification.
- A working-time record template handed to the foreman with instructions.
- Public liability insurance covering work in Germany.
Phase 2 — notifying the posting
A foreign employer must notify German customs before work begins. Notification is free and filed electronically at meldeportal-mindestlohn.de.
- 1
Create a portal account
One-off company registration at meldeportal-mindestlohn.de, reused for later notifications.
- 2
Complete the notification
Company details, list of posted workers, period of work, exact site address, sector, contact person in Germany and where the records are kept.
- 3
Submit before the first working day
The notification must be filed before the crew enters the site — there is no grace period.
- 4
Report changes
A change of crew, an extension or a different site address requires an amended notification.
- 5
Keep the confirmation
Store the confirmation with the site documents — inspectors ask for it first.
Phase 3 — on site
- Identity document for every worker.
- A paper copy of the A1 with the worker or in the foreman's folder.
- European Health Insurance Card.
- Working-time records kept continuously, completed within seven days of the work.
- Employment contracts and pay evidence available in Germany or producible without delay.
- The confirmation from the reporting portal.
- The site safety induction record signed off by the site management.
Inspections are carried out by the customs unit for undeclared work. Inspectors may enter the site, record identities, question workers about pay and hours, and demand documents from the company.
Obligations at a glance
| Obligation | Responsible | Deadline |
|---|---|---|
| A1 application (US-4) | Employer | 3–4 weeks before departure |
| Health insurance card | Worker | Before departure |
| Posting agreement | Employer and worker | Before departure |
| Notification in the portal | Employer | Before the first working day |
| Working-time records | Foreman | Continuously, max. 7 days after the work |
| Archiving the documents | Employer | 2 years |