Tax liability depends on the form of cooperation. In the B2B model, all tax and insurance obligations are borne by the Polish contractor conducting business activity. In the Employer of Record model, the formal employer is the Polish EoR entity, which is responsible for calculating salaries, Social Insurance Institution (ZUS) contributions, taxes and complete HR documentation. In the case of freelance contracts, the rules depend on the legal structure and the location of the payer — there may be different settlement options. The key point is that the mere employment of a person residing in Poland does not automatically give rise to tax obligations on the part of the foreign employer, although in specific situations — e.g. when a so-called permanent establishment is created — such obligations may arise.
If you want to analyse your situation and make sure that your cooperation complies with Polish regulations, you can consult getsix®, which helps foreign companies to sort out tax and organisational issues.
