The A1 certificate
The A1 certificate is proof of ZUS (Social Insurance Institution) coverage for an employee delegated to EU countries, confirming social insurance coverage in Poland during the delegation period.
Conditions for obtaining the A1 Certificate
To obtain the A1 certificate, forms US-3 and US-54 are filled out for non-EU citizens. The purpose of obtaining the A1 certificate is to confirm the social security legislation to which the employee is subject and to certify that the employee is not obligated to pay contributions in another country.
Documents
Possession of one of the following documents entitling residence in Poland:
- Permit for long-term EU resident status,
- Permanent residence permit,
- Temporary residence and work permit,
- Schengen visa or national visa issued for the purpose of employment: for a period not exceeding 6 months within the consecutive 12 months, based on a statement entered into the registry entrusting the foreigner with work.
The foreigner should be a tax resident in Poland (have a tax residency certificate).
Conditions the company should meet to obtain A1
- The place where delegated employees are recruited should be in Poland.
- Regulations applicable to contracts concluded by the delegating company with clients and employees should be Polish.
- The number of contracts executed in the delegating country and in the employment country (at least ¼ of employees should work in Poland).
- Turnover achieved by the delegating company in the delegating country and in the employment country (i.e., where the work is performed) during a typical period (e.g., a turnover of at least 25% of the total turnover in the delegating country may be a sufficient indicator, but cases where turnover is lower than 25% will require a detailed analysis).
- How long the company has had its registered office in the delegating EU member state (minimum 1 year).
- The person delegated to another country was covered by ZUS in Poland for at least one month directly before starting employment.