This is a page for the tag Social Security
Sick leave and maternity benefit documentation in Poland – employer obligations
A new Polish regulation governing the information and documents required to establish entitlement to and payment of sickness and maternity benefits takes effect on 24 October 2026. The rules specify the content of employer certificates, evidence required to establish benefit entitlement and procedures for special circumstances, including incapacity for work... Read More →
Business inspections in Poland in 2026: how tax and social security authorities use AI and risk analysis
Business inspections in Poland in 2026 are increasingly targeted at companies whose data indicates a higher risk of non-compliance. Between January and August 2026, the Social Insurance Institution (ZUS) identified irregularities in 90.1% of its inspections, with financial findings totalling PLN 373.3 million. In 2025, the National Revenue Administration (KAS)... Read More →
Tax residency in Poland: what business owners need to know when moving
Tax residency in Poland does not change solely because a taxpayer moves out of Poland, rents a property abroad or obtains a foreign tax residence certificate. It is necessary to establish whether the individual still has their centre of personal or economic interests in Poland or stays in Poland for... Read More →
PPK Poland: employer obligations for Employee Capital Plans
Employee Capital Plans (PPK) are Poland’s long-term workplace savings scheme, funded jointly by employees, employers and the state. Employers are generally required to establish and administer PPK, although employees may opt out of making contributions. The employer selects the financial institution, enters into the required agreements, enrols eligible individuals, calculates... Read More →
Employee commuting cost reimbursement in Poland: when does it create taxable income?
In Poland, a cash allowance or reimbursement covering an employee’s ordinary commute between home and their fixed workplace generally constitutes taxable employment income. Employer-organised bus transport may qualify for a specific personal income tax exemption, but the exemption depends on the type of vehicle and the way the benefit is... Read More →
Social security costs in Poland and Germany: a 2026 employer comparison
For employers comparing payroll Poland costs with German social security contributions, the headline employer rates are broadly similar: approximately 20.48% of gross salary in Poland and 21.27% in Germany. However, the German calculation usually requires additional amounts for accident insurance, the U1 and U2 equalisation levies and the insolvency levy.... Read More →
Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know
Unregistered business activity in Poland and the Social Insurance Institution (ZUS) is a topic that may raise significant practical doubts for companies ordering services from individuals. Many entrepreneurs assume that if a person does not run a registered business, is not entered in the Central Register and Information on Business... Read More →
Employee documentation in Poland – employer duties, personnel files and payroll records
Employee documentation in Poland is one of the core obligations of every employer. It includes employee personnel files as well as documents related to the course of employment, working time, remuneration, leave, disciplinary liability and termination of employment. Properly maintained employee records are not only a formal requirement under Polish... Read More →
Returning to Poland: remote work for a foreign employer and B2B – a complete guide for those returning from emigration (Part 5)
Returning to Poland doesn’t have to mean changing your employer or clients. More and more often, it looks like this: you move back, but you still work remotely for a foreign employer — or you continue in a B2B model for a company outside Poland. The same applies to business... Read More →
Sick leave (L4) changes in Poland 2026 – what employers need to know
The sick leave (L4) changes in Poland in 2026 introduce clearer rules for (1) how medical certificates are verified and (2) what an insured person can and cannot do while on sick leave without risking the loss of sickness benefit. For employers and HR/payroll Poland teams, this matters for two... Read More →
