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Posting workers to Germany: the duties customs checks first

Posting is daily business for construction, transport and services companies. German customs inspects it just as routinely — and the list of duties is longer than many think.

Dr. Karolina Wróblewska
Dr. Karolina WróblewskaRechtsanwältin · attorney-at-law
≈ 6 min read
updated: July 2026

Before departure: A1 and notification

Every posted worker needs an A1 certificate from the home state (home social insurance continues to apply). In inspected sectors — construction among them — the posting must be notified via the customs administration’s portal before work starts. Missing notifications trigger substantial fines.

Working conditions: more than minimum wage

The Posted Workers Act and the Minimum Wage Act guarantee posted workers the German minimum: minimum wages (in construction the sectoral rates of universally binding collective agreements), maximum working hours, minimum holiday — and for longer postings an extended package of “equal conditions”. In construction, SOKA-BAU contributions come on top.

Documentation for the inspection

  • working time records kept up to date (start, end, duration),
  • payroll documents and payment evidence available in Germany,
  • A1 certificates and contracts presentable on site,
  • an authorised recipient (Zustellungsbevollmächtigter) in Germany.

What happens when things go wrong

Fines for notification and documentation failures, back-payment liability for underpaid wages — including down the chain: the general contractor is liable for its subcontractors’ wages. A posting audit before the inspection costs a fraction of these risks.

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Dr. Karolina Wróblewska
Dr. Karolina Wróblewska
Rechtsanwältin · attorney-at-law

Author of this article. Represents clients before courts across Germany. View profile →

This article is for information only and does not constitute legal advice. The law may change — consult a lawyer about your individual case.

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