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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 expat tax in Poland, such as conditions for tax residency, personal income tax, social security and health insurance contributions or penalties for non-compliance.
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:
Have a centre of personal or economic interests (centre of vital interests) on the territory of Poland
They stay on Polish territory for more than 183 days in a tax year
Calendar year
From 2022, it is not possible to deduct health insurance contribution from tax to be pay.
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. Employees can resign from participation in PPK by signing explicit declaration. If all employees resign and the employer falls within the definition of micro entrepreneur then it is not necessary to introduce PPK.
250 PLN welcome contribution from the state
240 PLN annual contribution from the state
The due date for filing the tax return falls on the end of April, with no possibility to extend the deadline.
Delayed filing of the tax return: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
Delayed payment of the due tax: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
Delayed or missing registrations at tax authorities: 5 years in prison or a fine up to about PLN 40,000,000, depending on the approach of the court
Delayed or missing report on monthly salary or withholding tax from salary: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
Not requesting an A1 form from the respective authorities: the same as the penalty for a delay with social security obligation and payment
Delayed report on social security: up to PLN 5,000
Delayed payment of the social security contributions: penalty interest is applicable
Delayed or missing registrations for the purposes of social security: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
Delayed report on health insurance: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
Delayed payment of the health insurance contributions: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
Delayed or missing registrations for the purposes of health insurance: from PLN 424.20 up to PLN 84,840 (to 30th of June) and from PLN 430 up to PLN 86,000 (after 1th of July)
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About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
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