After moving to Poland and starting work, a foreigner becomes subject to the Polish social security system, which includes contributions to:
- old-age pension insurance,
- disability pension insurance,
- sickness insurance (mandatory for employees – voluntary for sole traders),
- accident insurance,
- health insurance.
If a foreigner is employed by a Polish employer, ZUS contributions (ZUS being Poland’s Social Insurance Institution) are calculated and paid automatically – part is covered by the employer, and part is deducted from the employee’s salary.
If the foreigner runs a business in Poland, they are responsible for registering with ZUS, calculating the contributions, and paying them on their own.
Once the health insurance contribution has been paid, the foreigner becomes entitled to access public healthcare in Poland, provided under the National Health Fund (NFZ – Narodowy Fundusz Zdrowia).
This also applies to citizens of EU countries – however, in their case it is important to determine whether they fall under the Polish insurance system or remain covered by the system of their previous country of employment (for cross-border workers, EU coordination rules and forms such as A1 apply).
If a foreigner moves permanently to Poland and plans to work or run a business here, they will usually become subject to the Polish ZUS system. Exceptions apply, for example, in the case of posted workers from other EU countries or persons working for a foreign company who can present documentation confirming coverage under a different social insurance system.
getsix® supports foreigners in determining the applicable social security system, registering with ZUS, preparing documents, and managing contribution settlements: https://getsix.eu/contact/.
