In General, subcontractor

Numerous German and Austrian companies are looking for subcontractors and temporary workers from Poland. Polish skilled labour is in particularly high demand in the construction sector, industry and skilled trades. When hiring and using Polish subcontractors, German companies should pay attention to special regulations and obligations.

Verification of subcontractors from Poland

  • Commercial register entryEvery company in Poland must be entered in the commercial register or trade register of the country. The client should check this before placing an order by requesting an extract from the trade and commercial register.
  • Tax payment & social security contributions: It is also advisable for the client to check whether the subcontractor from Poland has fulfilled its tax and social security obligations. If a Polish subcontractor is already failing to pay its taxes and social security contributions, there is an increased risk that it will not fulfil other obligations and may find itself in an extremely poor financial situation. In this case, it would make sense for the client to look for another subcontractor. To be on the safe side, the client should request a clearance certificate from the tax office in Poland or from the relevant insurance institution. Such certificates will show whether the subcontractor has fulfilled its payments and obligations.

A1 certificates for the Polish workers - social security certificate

In the case of a subcontractor from Poland, social insurance obligations for the skilled workers from Poland remain in force for the next 24 months. The workers from Poland who come to Germany must be provided with a A1 certificate provide proof of valid insurance. The A1 certificates are issued by ZUS in Poland. These certificates are mandatory and very important for clients in Germany or Austria. If no social security contributions are paid, the German client will be held liable. If the skilled workers in Poland are not registered with the insurance company and do not have certificates, the clients are obliged to pay the social security contributions in Germany. If the subcontractor from Poland no longer fulfils these obligations, it is not the subcontractor who is liable, but the client.

Exemption certificate required for subcontractors from Poland

The Income Tax Act regulates the main provisions of the construction withholding tax, which is a special form of income tax in Germany. In the case of a construction service provided to an entrepreneur, the recipient of the service is obliged to deduct 15 per cent tax from the payment for the account of the service provider.

However, there is a way to avoid paying construction tax. If an exemption certificate is available at the time of payment, no tax deduction has to be made. The exemption certificate must be requested by the subcontractor from Poland from its tax office.

If the applicant pays the construction withholding tax, the Polish subcontractor can in turn have it paid out after the end of the second calendar year. If the Polish construction company files an application, it can get the money back.

Registration of workers from Poland with the customs office

If a German client employs workers from Poland, the subcontractor must ensure that all these persons are registered with the General Customs Directorate West. This registration must also include details of the place of employment, the duration and start of the posting and the names of each individual employee. This obligation arises from Section 18 (1) of the Posted Workers Act (AEntG). Every German client must ensure that all Polish employees are registered in advance. As soon as the service begins, electronic registration with the customs administration takes place.

If the Polish subcontractor violates this reporting obligation, they run the risk of the Polish subcontractor's work being illegal in Germany. This in turn can mean that the client does not even pay the minimum wage - and can be held liable for this. It is therefore advisable for the client to check that every employee has been registered correctly. Ignorance is no defence against severe penalties.

We are your reliable partner in subcontractor placement

Hiring a subcontractor from Poland is associated with many obligations and requires a lot of administrative effort. Save yourself this trouble and effort.

We are your strong partner in the areas of subcontractor placement, personnel placement, temporary employment, temporary work from Poland and Eastern Europe. On the one hand, we place top professions from the trades, industry and construction sectors. On the other hand, we offer you a complete cost package without any subsequent surprises. We are also responsible for the entire process. We will organise the placement according to your individual requirements and ensure compliance with legal regulations, deadlines and agreements. Our services include organisational and administrative tasks as well as the necessary forms and approvals.

We provide Polish subcontractors for:

Construction

  • Bricklayer & Plasterer
  • Road builder
  • Drywallers & Scaffolders
  • Tischler
  • Building helper
  • Floor parquet layer
  • Roofers & Plumbers

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industry sectors

  • welders
  • Electrician
  • Heating engineer
  • Fitters
  • Machinist
  • Shop fitter
  • Steel/metal construction fitter

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Production workers

  • Production helpers
  • Production workers
  • Manufacturing workers
  • Controllers
  • Forklift driver
  • Warehouse logistics
  • Packer

More details

 

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