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Hiring a Polish crew as a subcontractor — liability, documents, model clause

A German client is financially liable for whether its subcontractor paid the minimum wage. That is why the documents get requested — and why a crew that has them ready wins work faster.

As of

Where the questions come from

German law makes the client jointly liable for minimum wages across the entire chain of subcontractors (§ 13 of the Minimum Wage Act together with § 14 of the Posted Workers Act). If a subcontractor fails to pay the minimum, its workers can claim the difference directly from the main contractor — and they do so successfully.

The liability applies regardless of fault. Careful selection alone is no defence; documentation is.

Documents the client will ask for

  • An A1 certificate for every worker entering the site.
  • Confirmation of the posting notification from meldeportal-mindestlohn.de.
  • Pay evidence for recent months showing the hourly rate.
  • Working-time records for each worker.
  • A company register extract (KRS or CEIDG) with a translation.
  • Public liability insurance covering work in Germany.
  • Clearance certificates for social security contributions and taxes.

Rates the price must cover

Wage groupWork coveredMinimum rate from 1 Apr 2026
Group 1Support work€15.86/h
Group 2Semi-skilled and skilled work€17.34/h

A conspicuously low bid is a warning sign: if the calculation cannot carry the minimum wage plus payroll costs, travel and accommodation, the shortfall becomes the client's liability later.

A model clause for the subcontract

„Der Auftragnehmer verpflichtet sich, alle eingesetzten Arbeitnehmer nach den Vorgaben des AEntG und des MiLoG zu entlohnen. Er legt auf Verlangen Lohnnachweise, Arbeitszeitaufzeichnungen, A1-Bescheinigungen und den Meldenachweis vor. Bei Verstößen ist der Auftraggeber zur fristlosen Kündigung berechtigt.”

In English: the contractor undertakes to pay all deployed workers in accordance with the Posted Workers Act and the Minimum Wage Act, and to produce pay records, working-time records, A1 certificates and the notification confirmation on request. In case of breach, the client may terminate the contract without notice.

This content is informational and reflects the legal situation on the date of publication. It does not replace legal or tax advice — consult a lawyer or tax adviser on individual matters.

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