Employment of foreigners as part of a limited liability company

Any company which has its headquarters, branch or other form of activity in Poland may employ foreigners. However, this requires that certain conditions are met, which vary depending on the citizenship, type of work performed, or even the professional or family situation of the potential employee.

In Poland, you can employ – on the same terms as Polish citizens – employees who are citizens of:

• Member States of the European Union

• European Economic Area

The company employing a foreigner, in addition to obtaining a work permit for him and a copy of a document confirming his legal stay in Poland (in the case of a person who is not a citizen of the European Union), is obliged to fulfill all standard obligations related to the employment of a new employee.

The obligations of the entrepreneur employing a foreigner in Poland depend on:

• the type of contract under which he pays out to an employed foreigner

• tax status of a foreigner in Poland,

• sources from which the person obtains his income

In the case of remuneration, it is important for payers to remember that the source of this income is the country in which the work is performed, and not the country in which the employer is based. In the case of foreigners subject to limited tax liability in Poland, payers should ensure that they obtain tax residence certificates from such persons from their countries.

A Polish resident is a person who:

• lives permanently or works in Poland

and / or

• stays in Poland for more than 183 days a year

A person who has a place of residence in Poland and thus is a Polish tax resident is subject to a tax liability in Poland in relation to his entire income. A person who does not have a place of residence in Poland is subject to a limited tax liability (non-resident).