Contributions · Social security (ZUS) and health insurance

Worker posted from the EU to Poland — where contributions are paid

Published: 26 July 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 6 min

When a foreign company from the EU posts a worker to Poland, contributions usually remain abroad. We explain the role of the A1 form, health matters and the obligations of both companies.

Table of contents
  1. Who a posted worker is
  2. Where the contributions are
  3. Obligations on the companies' side
  4. Risk
  5. Legal basis and sources

1. Who a posted worker is

A posted worker is a person sent temporarily to work in another country by an employer established in the sending country. For posting from the EU/EEA/Switzerland to Poland, the applicability of contributions is determined by EU coordination.

2. Where the contributions are

As a rule, a posted worker remains insured in the sending country on the basis of an A1 — despite working in Poland. Without a valid A1, there is a risk of being subject to contributions in Poland.

Health: access to benefits for a posted worker is confirmed by coordination documents (e.g. EHIC). The Polish health contribution is then usually not due.

3. Obligations on the part of the companies

Both the sending employer and the host entity should ensure proper posting documentation (A1, working conditions). This is also relevant in a possible inspection.

4. Risk

Risk: the absence of an A1 or a challenge to the posting (e.g. as sham) may shift contribution liability to Poland together with arrears. Prepare the documentation before work begins.
Show more: what about work in several EU states at once

Posting versus working in several countries

When an employee works simultaneously in several EU states, determining the applicable legislation is more complex and requires a separate analysis. The A1 is issued by the institution of the competent state after assessing the situation.

Do you receive or send posted workers?

We will verify the applicable legislation, the A1 documentation and health matters so that the posting is safe in terms of contributions.

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Legal notice: this article is for information purposes only and does not constitute legal advice. Legal status: 2026 (EU Regulations 883/2004 and 987/2009 on the coordination of social security systems).

Sources: EU Regulations 883/2004 and 987/2009; zus.pl — coordination. The above commentary is our own; the provisions cited should be verified against the current text of the act before taking any action.