Why is A1 so important?
The A1 certificate is a key document. It confirms that a self-employed or posted employee remains covered by the Polish social security system despite working in France, Switzerland, or another EU/EFTA country. This avoids double-payment of contributions and maintains continuity of coverage.
In practice, however, entrepreneurs increasingly often ask: "Why did ZUS refuse to issue an A1 form?" There are several reasons, most often resulting from missing documents or suspicions of so-called fictitious self-employment.
The most common reasons why ZUS refuses to issue an A1 form
Too short a period of running a business in Poland
To obtain an A1, you must be operating in Poland at least two months before your departure. Failure to obtain invoices, receipts, or proof of activity will result in refusal.No similarity between activities in Poland and abroad
The activity in Poland must be similar to what the entrepreneur plans to conduct abroad. If they run an accounting office in Poland but want to work on a construction site in France, the Social Insurance Institution (ZUS) will reject the application.Foreign agreement too general
A B2B contract should clearly specify the location, period, and scope of services. General provisions such as "services at a location designated by the contractor" raise suspicions.Suspicion of fictitious self-employment
The Social Insurance Institution (ZUS) checks whether self-employment is similar to full-time employment. Red flags include working for a single contractor, mandated hours and location, a lack of business risk, and previous employment with the same company under an employment contract.No actual center of operations in Poland
If the company has no office, clients or contractors, and provides all services only abroad, ZUS will reject the application.Arrears in ZUS
Unpaid contributions or lack of current declarations are another reason for refusal.Discrepancies between documents and reality
If invoices, notifications and contracts do not reflect the actual manner in which services are provided, the office considers them unreliable.
What are the consequences of refusing an A1?
Refusal of an A1 visa carries serious consequences. The entrepreneur loses protection in Poland and must pay contributions in the country of posting – retroactively, from the first day of work abroad .
1. Premiums higher than in Poland
In Poland, ZUS contributions for self-employed persons (without relief) are approximately PLN 1,600 per month (€370) .
In France, social security contributions for the self-employed average 45% of income . At an income of €3,000 per month, this translates to approximately €1,350 in contributions .
In Switzerland (Geneva), AHV/IV/EO contributions for the self-employed amount to 10–12% of income . In addition, there are mandatory health insurance contributions – on average CHF 400–600 per month .
That is why contributions in France or Switzerland are several times higher than in Poland.
2. Obligation to pay contributions retroactively
If ZUS (Social Insurance Institution) rejects the A1 form, foreign offices – such as the URSSAF in France or the AHV fund in Geneva – will require you to pay contributions from the date you start work. Regardless of whether you've already paid contributions in Poland, you'll need to pay them again, this time abroad.
3. Administrative penalties for lack of formalities
In addition to contributions, there are penalties:
In France : failure to submit a SIPSI declaration or a BTP card is punishable by a fine of up to €4,000 per employee , and in the event of a repeat offence, up to €8,000 .
In Switzerland : failure to register a business in the canton or evading the AHV results in an administrative fine (from several to several thousand CHF) and the obligation to pay additional contributions with interest.
4. Service costs and formalities
The procedures in France and Switzerland are complex. In practice, entrepreneurs must utilize the services of local law firms or accounting firms. This means additional expenses, which, along with contributions and penalties, can completely negate the profitability of the contract.
👉 In summary: a refusal to provide an A1 form by the Social Insurance Institution (ZUS) forces the entrepreneur to pay contributions in the country of posting, and also exposes them to penalties and additional costs – often several times higher than in Poland. Therefore, it's crucial that the documents are prepared correctly before departure.
Do you need support?
If you're currently undergoing a ZUS (Social Insurance Institution) audit or don't know how to assess the risk of your A1 form being rejected, contact us . We'll help you prepare your documents, evaluate your contracts, and secure your situation both in Poland and abroad.
