← BlogSeptember 6, 20245 min readEditorial teamDEUAENRU
For businesses
Customs notification portal: reporting duties when workers are posted to Germany
If you use subcontractors or service providers with staff from abroad, reporting duties apply. As a client you should know what must be reported and which evidence you can request.
When does a reporting duty apply?
Foreign employers who post staff to Germany must register the workers with customs (FKS) before work starts. This applies in particular to sectors with a higher risk of undeclared work, such as construction, hospitality, building cleaning, transport and logistics, under the AEntG and MiLoG rules.
How does the notification work?
- The employer reports the posting electronically via the customs notification portal.
- Details include the employer’s name and address, the workers, start and duration of the assignment, place of work and client.
- A foreign employer names a contact person in Germany.
- The notification is confirmed with an acknowledgement of receipt.
Further evidence
- A1 certificate for social insurance in the home country.
- Employment contracts and payslips in a traceable form.
- Working time records under MiLoG.
What clients should do
- Ask to see the notification and the A1 certificates.
- Check whether the provider complies with the minimum wages; clients are liable under §13 MiLoG.
- Keep documents ready for FKS inspections.
Conclusion
Anyone using external staff from abroad should ask for notifications and evidence before the assignment starts. That saves trouble during inspections.
FAQ
When must the notification be made?
Before work starts in Germany.
Who notifies: client or provider?
The posting employer must notify; clients should ask to see the notification.
What is the A1 certificate?
It confirms that social insurance continues in the home country.
Is the client liable?
Yes, for payment of the minimum wage to subcontractors’ staff under §13 MiLoG.
