A1 Certificate for non-EU residents
Delegating employees to work in other EU countries involves complex bureaucratic procedures. Lack of proper social insurance registration leads to double payments and serious fines.
Progress Holding acts as your local finance and HR department in Poland, ensuring the flawless issuance of A1 certificates. We coordinate all processes with your headquarters and conduct communication in English, Polish, Ukrainian, and Russian, relying on our 22 years of experience working with international companies.
What is the A1 Certificate and what is its purpose
The A1 Certificate is an official ZUS insurance certificate for an employee delegated to EU countries. This document confirms social insurance coverage in Poland during the delegation period and determines which country’s legislation the employee is subject to.
The main purpose of obtaining the A1 certificate is to certify that the worker is not obliged to pay social security contributions in another country of residence, protecting the business from double taxation of the payroll. For non-EU citizens, the procedure involves filling out specialized US-3 and US-54 forms.
Strict requirements for obtaining the A1 certificate
The procedure for issuing an A1 certificate for non-EU residents requires strict compliance from both the employee and the employer company.
Documents and employee status
The foreigner must be a tax resident in Poland (have a valid tax residency certificate) and hold one of the following documents granting the right to reside in Poland:
- Long-term EU residence permit.
- Permanent residence permit.
- Temporary residence and work permit.
- Schengen visa or national visa issued for work purposes: for a period of no more than 6 months within the following 12 months, based on a registered declaration of entrusting work to a foreigner (oświadczenie).
Conditions the company must meet
To successfully obtain an A1, the delegating company must comply with the following criteria:
- The place where the delegated employees are hired must be in Poland.
- The provisions applied to contracts concluded by the delegating company with clients and employees must be governed by Polish law.
- Balance of contracts: at least 1/4 of the company’s employees must work directly in Poland.
- Company turnover: the share of turnover achieved in the delegating country (Poland) must be substantial (e.g., at least 25% of the total turnover). Cases with an indicator below 25% require deeper financial analysis and justification.
- The period of existence of the firm in the delegating EU member state must be at least 1 year.
What Progress Holding offers for A1 processing
We take on all the complex administrative work, turning a confusing process into a predictable and controlled result for your headquarters.
- Compliance audit. We check in advance whether your company and employee meet all 5 key conditions for obtaining an A1, minimizing the risk of refusal.
- Preparation of US-3 and US-54 forms. Our specialists professionally fill out all necessary ZUS declarations, eliminating formal errors.
- Document collection and legalization. We help obtain the tax residency certificate and verify the validity of documents confirming the right to reside in Poland.
- Coordination with headquarters. We provide CFOs and legal departments with transparent reports on the status of each delegated employee in a convenient language.
- Representation in ZUS. We personally represent the company’s interests in Polish social insurance institutions, promptly responding to any requests from inspectors.
The cost of the service is transparent and fixed before work begins. No hidden fees.
What are the risks of lacking or incorrectly issuing an A1 certificate
Ignoring the rules of employee delegation in the EU creates critical risks for international business.
- Double social security. The company will be obliged to pay ZUS contributions in Poland and similar contributions in the country where the work is actually performed.
- Major financial penalties. Social insurance institutions in EU countries actively exchange data and issue fines for the lack of a valid A1.
- Work stoppage. The employee may be suspended from performing duties in another country until the legal status is resolved.
- Reputational damage. Violations in labor law negatively affect the company’s image in the eyes of major international clients and investors.
Contact us for professional A1 processing
Do not allow legal gaps when delegating your employees. We will promptly assess your situation, verify compliance with the criteria, and take over the full processing of the A1 certificate, so you can calmly grow your business in the EU, knowing that your company’s social obligations are fully protected.
Consultation in English, Polish, Ukrainian, or Russian.