An employer who wants to delegate his employee to work in another country of European Union should know the requirements for obtaining A1 certificate. To obtain the A1 certificate, several conditions must be met.
First of all, work abroad must be done on behalf of the posting company. There should be a direct relationship between the employee and the employer, and the employee should remain under the administrative authority of the posting company. It is important who is hiring an employee and paying wages, and who is recruiting. The work should be carried out on behalf of the posting company; the posting company should retain the right to determine the nature of the work performed by the posted worker.
In addition, the posting company should run a significant part of its activity in Poland, 25% of employees should stay in Poland, not including administrative employees. The value of the turnover obtained by the employer is also taken into consideration. Turnover in posting state at 25% of the total turnover may be a sufficient indicator. Cases in which the turnover is lower than 25% require an additional analysis. Another requirement is that the employer must run the business at least two months before the posting. It is important to remember that an employee can’t be sent to replace another posted worker. In the case of persons employed for the purpose of secondment - it is necessary for the employee to be subject to Polish insurance for at least one month before commencing the posting.