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Contracting in Poland – payroll services

  • Country name :
    Republic of Poland
  • Population :
    38.5 million (2013 PRB)
  • Capital city :
    Warsaw
  • Languages spoken :
    Polish
  • Major religion :
    Christianity

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Thinking of contracting?

From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.

Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.

Contracting in Poland

Payroll services

Work Permits & Visas in Poland

Thinking of contracting?

From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.

Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.

In general, foreign nationals wishing to take up employment with a Polish company must obtain a work permit However, citizens of the EU and European Free Trade Association (EFTA) states are exempt from the requirement of obtaining a work permit in Poland.

Type A: A foreigner works in Poland under an employment contract with an entity whose headquarters is located in Poland.
Type B: A foreigner performing a function in the management board of a legal person entered into the Register of Entrepreneurs or of a company under organization remains in Poland for more than a total of 6 months in any 12-month period.
Type C: A foreigner is employed by a foreign employer and is delegated to Poland for a period longer than 30days in a calendar year to a branch or a permanent establishment of the foreign entity, or its related entity, as defined in the Act of 26 July 1991 on income tax from individuals.

Type D: A foreigner employed by a foreign employer that has no branch, permanent establishment or other form of an organized business activity in Poland is delegated to Poland for the purpose of performing temporary and occasionaI services.
Type E: A foreigner is employed by a foreign employer and is delegated to Poland for a period longer than three months in any six-month period for purposes other than those listed for Types B, C and D.

Social Security in Poland

Social security contributions are paid partly by the employer and partly by the employee. Contributions are levied at various rates calculated on the employee's gross remuneration.

Contributions for retirement insurance are paid half by the employer and half by the employee. For disability insurance, the employer covers 6.5% and the employee covers 1.5%. The employee pays the entire sickness insurance contribution, and the employer pays the entire industrial injuries insurance contribution. The maximum annual base for calculating retirement and disability contributions is 30 times the projected national average monthly remuneration for that year (PLN 111,390 for 2013).

As a result of Poland's accession to the EU, it is covered by the EU social security regime, which is principally provided in European Community (EC) Regulations 1408/71 and883/2004.

Health care system. Contributions to the health care system are levied at a rate of 9% on the employee's assessment base, which is gross remuneration after deduction of the employee's contributions to retirement, disability and sickness insurance. In general, health care contributions are partially (7.75% of the health care base) deductible for personal income tax purposes.

Thinking of contracting in Poland?

Poland

Poland

Population 38.5 million (2013 PRB)
Capital city Warsaw
Language Polish
Major religion Christianity
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