Posting of workers to Germany continues to be one of the most common forms of cross-border service provision chosen by Polish entrepreneurs. However, it should be borne in mind that posting of workers involves an increasing number of formal obligations and increased control activities by the German administration. In 2025, the following become particularly important posting controls conducted by customs (Zollamt), labour authorities and tax offices, the scope of which includes, inter alia, the legality of employment, compliance with minimum wage legislation, and the completeness of employee documentation.
Irregularities in this respect - including the misclassification of a job, the lack of an A1 certificate or the illegal employment of third-country nationals - can result in severe financial sanctions, criminal liability as well as a ban on operating in Germany. Proper preparation of posting processes and prior formal and legal analysis can significantly reduce this risk.
Or would you be interested in our article on the posting of workers in construction companies? https://bktkancelaria.pl/delegowanie-do-pracy-w-uslugach-budowlanych/
New wage and tax laws in Germany in 2025
Also noteworthy are legislative changes that significantly affect the way processes are implemented the posting of workers to the Member States of the European Union, particularly to Germany. As of 1 January 2025, updated wage and taxation rules apply in German labour law.
- Minimum wage (Mindestlohn): The nationwide minimum wage rate was increased from €12.41 to EUR 12.82 per hour, which with full-time employment corresponds to a monthly salary of around €2,230. In addition, in selected sectors higher rates due to collective agreements apply. For example, for temporary workers from 1 March 2025, a rate of EUR 14.53 per hour.
- Tax-free amount: At the same time, the income tax-free amount has been increased - it currently stands at EUR 12 096 per year. This measure aims to increase workers' real incomes and relieve the burden on their household budgets.
- Overtime pay: In parallel, legislative work is underway to introduce an exemption from taxation for overtime pay, which is currently subject to taxation on a general basis. The planned changes aim to increase the motivation to undertake additional work.
If you are interested in the consequences of improper delegation, read our article: Consequences of incorrectly posting workers to Germany: What are the risks for entrepreneurs?.
Simplifying documentation: Digitisation of contracts and information obligations
Another important change, effective from 2025, is the possibility to use electronic form for contracts concluded between Polish employment agencies and German contractors, as well as for documents provided to employees regarding terms and conditions of employment. In accordance with the provisions of the so-called Fourth Bureaucracy Reduction Act (BEG IV - Bürokratieentlastungsgesetz), information on working conditions may be transmitted electronically (e.g. by e-mail), provided that the documents can be saved and printed and the employee acknowledges receipt.
However, it is worth remembering that the obligation to be in writing remains in force for fixed-term employment contracts. In addition, employees still have the right to request the production of documents in the traditional form, i.e. in writing.
See also our article on the specifics of delegation in the construction industry: Delegation to work in building services.
Delegation controls in Germany 2025: Why are they more detailed?
In the light of the above regulations, it is worth noting that posting controls conducted by the German authorities in 2025 are more detailed than in previous years. They include not only the verification of documents held by the employee, but also the assessment of the correctness of contracts with foreign counterparties and the fulfilment of information obligations.
Entrepreneurs who do not have up-to-date documentation are exposed to high financial penalties, claims by employees and potential charges for violations of German labour law. Our practice shows that many entrepreneurs only come forward for assistance once they have been inspected by German services. In such cases, the options for action are limited and the law firm's role is mainly reduced to minimising negative consequences. Meanwhile, proper preparation of processes posting of workers and earlier audit of documentation can significantly reduce the risk of liability.
How to prepare your company for delegation audits? Audit and analysis of procedures
We therefore recommend a comprehensive analysis of the compliance of internal procedures with applicable regulations. In particular, it is worth considering carrying out audit of documentation involving posting of workers. Such activities include verification:
- employment contracts,
- civil law contracts,
- required addenda,
- work permits and
- documents legalising the residence of foreigners.
In addition, a commercial contract with a foreign contractor is being analysed - particularly with regard to the partner's responsibility to indicate the applicable collective agreement, which may affect the minimum wage and other obligations of the employer towards the posted workers. Such audits are increasingly popular among businesses in industries particularly vulnerable to inspections, such as construction, care, transport and installation services.
Summary: Planning and professional support are key to success
In the context of dynamic changes in migration policy and legislation governing posting of workers, it is essential to keep abreast of legislative announcements and to regularly update knowledge. Companies that take appropriate pre-emptive action have a much better chance of avoiding negative consequences and operating safely and legally.
If you are planning to posting of workers to Germany or other EU member states, we invite you to contact our law firm. We have many years of experience in handling the processes of cross-border provision of services, legalisation of work of foreigners, drafting and auditing of employee documentation and commercial contracts. We offer comprehensive support both at the planning stage and in crisis situations. Our aim is to provide you with legal security and to reduce risks that may negatively affect the operation of your business.
Get in touch with us!
E-mail: sekretariat@bktkancelaria.pl
Tel: +48 606 608 089
Contact: https://bktkancelaria.pl/kontakt/
