A foreign employer from another European Union country planning to hire employees in Poland is obliged to become registered as a payer of Polish social security contributions and pay them in relation to the personnel employed in Poland. Registration with ZUS (Polish Social Insurance Institution) imposes an obligation of correct calculation and timely payment of social security contributions. Registration with ZUS must be preceded by obtaining a NIP (Tax Identification Number) from the Tax Office.
The fact of employing employees in Poland, the fact that the foreign employer has received a Polish NIP number and the registration with ZUS does not, as a rule, create a tax office in Poland, unless the employer conducts an activity in Poland that could be considered a business, in accordance with the regulations on the corporate income tax and the provisions of the double taxation convention between Poland and the country from which the employer comes. Nevertheless, we recommend carrying out an analysis of the obligations of future employees, even before the registration of the foreign employer, so as to exclude the risk of the employer being deemed to have a tax office in Poland.
TPA provides comprehensive support for foreign employers with regard to meeting all administrative obligations related to the employment of employees in Poland, including:
- registering the foreign employer with the Social Insurance Institution (ZUS) and the Tax Office in order to obtain a NIP number,
- registering employees with ZUS on behalf of the foreign employer
- calculating the contribution to ZUS resulting from the employment contract or civil-law contracts
- transferring social insurance contributions to the competent authorities.
In the course of cooperation, we ensure timely calculation of remuneration resulting from the employment relationship, in accordance with the applicable regulations, as well as provision of other obligations resting on the foreign employer, among others, in the field of human resources administration.
Depending on the needs of the foreign employer, we also offer the service of transferring social insurance contributions and PIT advances to the accounts of the relevant offices, as well as transferring the remuneration to the employee.
Upon the client’s request, our support may also include assistance in drawing up an employment contract which will provide the employee with conditions not worse than those resulting from the Polish Labour Code.
Basing on its many years of experience TPA Poland provides both a foreign employer, who often needs help in understanding Polish regulations and preparing appropriate documents, and its employees with comprehensive support.
