Employing expatriates in Poland or posting employees abroad brings a new set of obligations to any employer. Our Polish tax and labour law experts gathered all the crucial information related to cross-border employment for fiscal compliance, to provide you with a basic knowledge on the topic. Get an easy overview on conditions for tax residency, personal income tax, social security and health insurance contributions or penalties for non-compliance.
Download our expat tax guide for Poland, or check out our brief infographic summary below.
Overview of key facts related to expats in Poland
Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in Poland and other locations globally.
In Poland, tax residents are natural persons, who:
Tax rate on income up to PLN 120,000
Tax rate on income exceeding PLN 120,000
Rate for the employer
Rate for the employee
From 2022, it is not possible to deduct health insurance contribution from tax.
Employee Capital Plan (PPK) is a pension saving system for the employees paying the social security contributions, regardless of the form of employment. This is a universal social program which aim is to increase the financial security of Poles. For the employer, the introduction of this program is mandatory (with exemptions), but the employee’s participation is voluntary.
Basic contribution of the employer
Additional contribution of the employer
Basic contribution of the employee
Additional contribution of the employee
The due date for filing the tax return falls on the end of April, with no possibility to extend the deadline