Employee mobility

In a rapidly changing world of work, employee mobility is becoming a key element of success for many companies. Whether a company sends employees abroad or hires specialists from other countries, a comprehensive service in the areas of tax, labour law, social security regulations and immigration obligations is essential for the process to run smoothly.

Using our extensive experience, cooperation with the Osborne Clarke law firm and a wide network of foreign tax advisors, we provide a comprehensive range of services related to employee mobility, including responsibilities related to the settlement of employer and employee/insured obligations in countries of work or tax residency in countries such as: United Kingdom, Germany, France, Belgium, Netherlands, Luxembourg, Czech Republic, Lithuania, Ukraine, Belarus, Slovakia, Spain, USA, Israel, India, United Arab Emirates and many more.

Tax advisory

International assignments and the employment of personnel from different countries come with numerous tax challenges. We offer support in the following areas:

Planning compensation structures with consideration for tax security.
Planning assignment models, considering Polish and international regulations as well as the specifics of the host country.
Analysis of tax liabilities in the home and host countries, including a comparison of income tax rates in various countries for different types of income.
Taxation of business travelers.
Taxation of employee benefits for individuals relocating abroad.
Taxation of employer-provided benefits related to work performed by seconded employees (e.g., accommodation in the country where the work is performed).
Preparation of tax returns for seconded employees.
Obtaining tax residency certificates.
Fulfilling reporting and updating obligations to tax authorities.
Managing risks that increase the likelihood of an audit by the tax authorities.

Labour law and immigration obligations

Compliance with labour law requirements in the host country and fulfilment of immigration obligations are key elements for the success of any international operation. In cooperation with the Osborne Clarke law firm, we offer:

Analysis and implementation of procedures compliant with local labour law.
Support in obtaining work permits and visas.
Monitoring compliance with regulations regarding working hours, remuneration and benefits.
Assistance for employers and foreign personnel with the procedures for legalising their stay and work in Poland.

#MORE >> Employment and pensions

Employee secondments

Both short- and long-term secondments require detailed planning. We offer support in the following areas:

Different forms of international secondments.
Planning secondment models, considering Polish and international regulations and the specifics of the host country.
Support in the preparation of pre-secondment documentation.
Advisory services for employers and employees in both home and host countries.
Implementation and execution of tax equalisation policies.

Remuneration and incentive programmes

Effective remuneration management and attractive incentive programmes are crucial for attracting and retaining the top talent in the international work model. In this area, we offer:

Designing compensation structures tailored to local tax regulations.
Creating incentive programmes, such as profit-sharing or stock options.
Analysing and implementing non-wage benefits in compliance with local regulations.

We help create compensation systems that are both beneficial for employees and cost-effective for employers.

#MORE >> Incentive programs

Social security system

Employee mobility also involves the need to adapt social security systems. As part of our services, we offer:

Analysis of social security contributions in the home and host countries.
Support in registering employees with social security systems.
Obtaining certificates such as tax residency certificates, A1, S1 or EHICs certificates.
Fulfillment of reporting and updating obligations with tax authorities and social insurance institutions

#MORE >> Does having family in Poland determine your tax residency?

How can we help?

For employers

Development of international employee mobility policies.
Advice for foreign employers on personal income tax obligations when hiring local and foreign staff in a given country.
Advice on compliance with local tax and labour law regulations
Management of costs related to employee secondments.
Support in handling immigration matters and documentation.
Coordination of tax settlements in both the home and host countries.
Advice and support in organising remote work from Poland and abroad, including workation implementation.

#MORE >> Remote work from abroad

For employees

Advisory tax obligations in both the home and host countries.
Assistance in preparing tax returns and settlements.
Information on social security requirements.
Support in matters related to employee benefits and the settlement of employer-provided benefits for work performed abroad.
Preparation and filing of annual tax returns for foreign employees working in Poland and for seconded staff working abroad.

Our experience

Dozens/hundreds of projects related to sending employees abroad by Polish companies, as well as hiring specialists from other countries by Polish companies.

Matters related to the income tax declaration in Poland

by individuals changing their tax residence. Proceedings with the tax office

Advice on the employment of personnel

abroad, including tax advisory related to international employment.

Support for Polish entities in recruiting personnel from abroad

to work in Poland, including registration of the Polish entity abroad and services for calculating PIT and social security contributions in the employee's country of residency and in Poland (e.g., scientific institutions, universities, Polish financial institutions)

Tax compliance projects in Poland

Monthly and annual tax returns in Poland for expats posted to Poland/employees recruited abroad to Poland, including cooperation with foreign tax advisors to determine tax residency in a given country and proper declaration of income in Poland (for multiple countries)

Projects related to the employment of key personnel from abroad

including maintaining foreign tax residency and social security in countries in and outside Europe, including applying to Social Security Institution for exemption from social security system in Poland

Advice on implementing remote work

and workation in and outside Europe (energy and IT industries) in the context of PIT, ZUS and labour law aspects

Hiring citizens of Ukraine, Belarus

and other countries: support in implementing and verifying eligibility for the return tax relief. Support with hiring, registration, work permits, residence permits