On September 15th, 2023 an amendment to the Polish Commercial
Remote working from abroad has already become a permanent feature of the Polish labour market. The Labour Code, amended in April this year, formalised remote working, and new EU regulations may significantly facilitate the settlement of cross-border workers’ contributions. This marks a new era in the prospect of recruiting qualified staff from abroad. However, employers need to prepare well for this model, both legally, tax-wise and HR-wise.
We have extensive experience in remote working projects, including international work.
It pays to stay one step ahead of the competition
How do you become a more attractive employer with unlimited remote working opportunities?
- Comprehensively identify the situation of your company and your own employees
- Map possible risks
- Incorporate appropriate provisions in internal working rules
- Create clear procedures that ensure security for both employer and employee, and compliance with the Labour Code and tax regulations.
What do employers and employees ask most often?
- How do you create remote working regulations that meet the specifics of your business?
- Should lump sums/other allowances for remote working be paid to cross-border workers and at what rate?
- In which country should the salary paid to the employee be taxed?
- Should the company register as an employer abroad?
- Is it possible to keep an employee in Polish Social Security or do you have to make contributions abroad?
- Does a cross-border worker mean a company risks a permanent establishment and having to pay CIT abroad?
- What labour law obligations are incumbent on the employer in such a case? Is a Polish employer bound by foreign regulations?
- Accident while working remotely outside Poland – what are the employer’s obligations?
How can we help you?
- Adapt internal labour acts to the challenges of remote working from abroad,
- Create simple and clear procedures for contracting employees to provide remote work from abroad,
- Advise on the responsibilities of the employer and the employee working remotely from abroad,
- Suggest whether, and under what assumptions, it will be possible to keep an employee in the Polish Social Insurance Institution (ZUS) despite working from abroad,
- Indicate which benefits provided to the employee do not generate additional taxable income.
- Prepare PIT tax returns and health and social security contributions for remote workers from abroad,
- Analyse, in cooperation with our foreign partners, the scope of obligations of a Polish employer and employee under both Polish and foreign labour, tax and social security laws,
- Settle tax and insurance claims in another country.
On September 1, 2023 the Regulation of the Minister of
The methods used to verify the transfer price are indicated