Remote work from abroad

Cross-border remote working or maybe workation under the palm trees?

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.

Feel free to contact us

Anna Misiak

Partner | Tax adviser
E: anna.misiak@mddp.pl
T: (+48) (22) 376 52 86

Rafał Sidorowicz

Senior Manager | Tax adviser
E: rafal.sidorowicz@mddp.pl
T: (+48) 506 788 582

Anna Golenia – Wójcik

Senior Associate
E: anna.golenia@osborneclarke.com
T: (+48) 504 399 787

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