Employing a Polish worker in a German company – a practical guide for employers

A Polish citizen can take up employment in Germany without a work permit because they benefit from the free movement of workers within the EU. For the employer, however, the first key question is where the employee will actually perform their work. If the work is carried out in Germany, the main options are direct employment by a German company or secondment by a Polish employer. If the employee works permanently from Poland or regularly in both countries, the tax, labour law and social security obligations must be analysed separately. In 2026, the statutory minimum wage in Germany is EUR 13.90 gross per hour.

German companies have been facing shortages of suitably qualified workers in certain occupations for years. The problem affects, among others, healthcare, construction and skilled trades, transport and selected technical professions. According to the Bundesagentur für Arbeit analysis for 2025, shortages were identified in 157 occupational groups.

Poland is a natural direction for expanding recruitment. Employing a worker from Poland in a German company provides access to a neighbouring EU labour market without the barriers associated with obtaining work permits for Polish citizens.

Why is it worth recruiting in Poland? What formal requirements need to be considered? What are the tax and social security obligations? And finally, how can the most common mistakes be avoided? Below we present the most important rules.

Why are German companies turning to Poland?

1. Competences and qualifications
   Poland has a large pool of specialists working in sectors important to the German economy, including IT, engineering, manufacturing, construction and logistics. For German companies, this means an opportunity to expand recruitment beyond the domestic labour market.
2. Geographical proximity and the EU single market
   Poland and Germany are direct neighbours and operate within the European Union’s single market. Polish citizens can take up employment in Germany without having to obtain a work permit, which significantly simplifies the employment process.
3. Flexible models of cooperation
   Depending on the company’s needs, the options include direct employment in Germany, temporary secondment by a Polish company, permanent work from Poland and cross-border hybrid work.

It is important to remember that Polish citizenship does not mean that lower remuneration standards can be applied to work performed in Germany. German regulations on employment conditions, including the applicable minimum wage rates, must be observed.

Does an employee from Poland need a work permit in Germany?

No. A Polish citizen is a citizen of the European Union and can take up employment in Germany without obtaining a work permit.

The situation may be different for a non-EU national who lives and works legally in Poland. A Polish residence document or work permit does not automatically give such a person the right to take up employment in Germany. This situation should be analysed separately.

Where will the employee actually work?

The actual place of work is one of the most important starting points for determining the employer’s obligations. It affects, among other things, the applicable minimum remuneration standards and the country in which the employee is covered by social security.

Cross-border hybrid work between Poland and Germany requires particular attention. If an employee performs a substantial part of their work in their country of residence, this may affect which social security system applies. Poland and Germany also participate in the European framework agreement on cross-border telework. Under certain conditions, this makes it possible to remain insured in the employer’s country when between 25% and less than 50% of the work is performed remotely in the employee’s country of residence.

Before employment begins, three elements should therefore be determined: where the work will actually be performed, which minimum remuneration standards will apply, and in which country the employee will be covered by social security.

Work in Germany – two models of cooperation

1. Employment contract in Germany

When the work is actually performed in Germany, two models are particularly common in practice.

The most direct solution is to conclude an employment contract with a German company. If the employee performs their work in Germany, they are generally subject to German labour law, tax and social security regulations.

For the employer, this means in particular:

• registering the employee with the German social security system,
• providing the appropriate health insurance,
• paying remuneration in accordance with German minimum wage regulations and any applicable sector-specific rates,
• correctly settling wage tax,
• complying with German rules concerning, among other things, working time and holiday entitlement.

From 1 January 2026, the statutory minimum wage in Germany is EUR 13.90 gross per hour. From 1 January 2027, it is set to increase to EUR 14.60 gross per hour.

For standard, long-term employment in Germany, this is usually the most straightforward model of cooperation.

2. Secondment of an employee from Poland by a Polish company

The second common model is when a Polish company seconds its employee to temporarily perform work in Germany.

In practice, a German entrepreneur cooperates with a Polish entity, for example as a contractor or subcontractor, while the employee remains employed by the Polish company.

In this case:

• the Polish employer should determine the applicable social security legislation and obtain an A1 form for the employee,
• if the conditions for secondment are met, the employee can generally remain in the Polish social security system for up to 24 months,
• it should be checked whether the particular case requires the employee to be reported in the German notification system before work begins,
• German minimum employment conditions applicable to seconded workers must be observed.

It is worth emphasising that the notification obligation does not automatically apply in the same way to every case of secondment. It depends, among other things, on the sector, the type of work performed and the regulations applicable to the particular situation.

For a German company cooperating with a Polish entity, this means that before the project begins it is worth verifying whether the cooperation model has been correctly classified and whether the relevant obligations have been fulfilled.

Tax and insurance aspects

The following information primarily concerns the two models described above, in which the work is performed permanently or temporarily in Germany. Permanent work from Poland and regular work in more than one country are subject to additional rules.

Taxes: as a general rule, remuneration from employment may be taxed in the country where the work is actually performed. In the case of temporary work in Germany, however, the Polish-German double taxation agreement must also be taken into account.

The commonly applied “183-day rule” requires clarification. Staying in Germany for fewer than 183 days does not in itself mean that the employee will be taxed exclusively in Poland.

For the relevant exception to apply, conditions relating to the following must generally be met jointly:

• the length of the employee’s stay in Germany,
• who pays the remuneration,
• and whether the cost of the remuneration is borne by the employer’s permanent establishment or fixed base in Germany.

Therefore, when seconding an employee, it is important to consider not only the number of days spent in Germany but also the organisation of the employment relationship and the allocation of employment costs.

Social security:

• with a standard employment contract for work performed in Germany, the employee is generally subject to the German social security system,
• in the case of a properly structured temporary secondment from Poland, it is possible to remain in the Polish system, which should be confirmed by an A1 form.

What if a German company employs someone who works permanently from Poland?

If an employee works permanently in Poland for a German company, the situation is fundamentally different from employment in Germany or a secondment. Here too, the actual place where the work is performed is crucial.

If the employee performs their work permanently in Poland, they are generally subject to the Polish social security system. The German employer may therefore have to fulfil registration and contribution obligations in Poland and determine which registration requirements apply to it as a foreign employer.

Tax and labour law obligations in Poland must also be considered. The fact that the employer is established in Germany and the employment contract is concluded with a German company does not automatically mean that only German rules apply.

For permanent employment in Poland, the employer should therefore clarify social security, payroll, taxation and the applicable Polish labour law requirements before the employee starts work.

What if an employee works partly in Poland and partly in Germany?

If an employee regularly performs work in both countries, it is necessary to determine separately which social security system applies. For tax purposes, it is also advisable to keep an accurate record of the days worked in Poland and in Germany.

For employees working for a German employer who regularly perform part of their work remotely from Poland, the European framework agreement on cross-border telework may be relevant. Poland and Germany participate in this agreement.

Under certain conditions, where at least 25% but less than 50% of the employee’s work is performed as cross-border telework in the country of residence, it may be possible, upon application, to remain subject to the social security legislation of the country in which the employer is established.

This arrangement does not apply automatically. The actual working model must be reviewed and the applicable social security legislation must be formally determined.

Administrative procedures when moving to Germany

An employee who moves to Germany should remember several basic administrative obligations.

1. Registration (Anmeldung) – a person moving into a residence in Germany is generally required to register their place of residence within two weeks. Exceptions may apply to short-term stays and secondments.
2. Tax identification number (Steueridentifikationsnummer, IdNr.) – this is used, among other things, for payroll accounting. It is assigned automatically upon first registration in Germany. It should not be confused with the Steuernummer.
3. Health insurance – in the case of standard employment in Germany, the employee should be properly covered by the German health insurance system. In the case of secondment, the situation depends on which social security system applies.

What to watch out for? The most common traps

• Confusing secondment with employee leasing (Arbeitnehmerüberlassung) – if an employee of a Polish company is, in practice, integrated into the organisation of the German company and carries out its direct instructions, there may be a risk that the arrangement is classified as employee leasing. In Germany, this model is subject to separate regulations and generally requires the appropriate authorisation.
• Missing A1 form or required notifications when seconding employees – before work begins, it is necessary to determine which obligations apply to the particular employee and sector. Failure to comply with the required formalities may result in financial penalties.
• Automatically applying the 183-day rule – the number of days spent in Germany is only one of the conditions determining how remuneration should be taxed.
• Incorrectly classifying cross-border hybrid work – where an employee regularly works in Poland and Germany, the tax and social security consequences of the specific working model should be reviewed in advance. The framework agreement on cross-border telework applies only if certain conditions are met and does not apply automatically.

Why is it worth checking the employment model in advance?

The rules governing cross-border employment cover labour law, taxes, social security and administrative obligations at the same time. Therefore, before starting cooperation, it is worth determining precisely where the employee will perform their work, who will be their formal employer and which social security system will apply.

Correctly determining the employment model at the outset helps reduce the risk of subsequent corrections to settlements, outstanding social security contributions or problems resulting from an incorrectly structured secondment.

Employing a worker from Poland in a German company – summary

Employing a worker from Poland gives German companies the opportunity to extend their recruitment to a neighbouring EU labour market. In the case of Polish citizens, an important simplification is that there is no need to obtain a work permit in Germany.

However, the process requires the correct choice of employment model. Direct employment in Germany, secondment by a Polish company, permanent work from Poland and regular cross-border work have different tax, social security and administrative consequences.

The most important step before work begins is therefore to determine where the employee will actually perform their duties, which entity will remain their employer and which regulations will apply.