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Employment of foreigners in a limited liability company

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

• Member States of the European Union

• the European Economic Area of ​​a state that may benefit from the free movement of persons under an agreement concluded with the European Union and its Member States

• Other countries

The company employing a foreigner, in addition to obtaining the appropriate type of work permit for him and storing in his files a copy of a document confirming legal stay on Polish territory (in the case of a person who is not a citizen of the European Union), is obliged to fulfill all standard obligations of the employer related to employing a new employee or contractor. In particular, during the year the employing entity, acting as a payer, is required to calculate, collect and transfer to the account of the tax office income tax advances due on the remuneration of persons employed under a contract of employment, under civil law contracts or paid in connection with the function performed in company bodies. In order to properly perform their obligations, the payer should first of all determine the status of tax residence of a foreigner in Poland.

In the case of foreigners from the CIS (Commonwealth of Independent States), there are 2 ways to obtain a work permit:

– declaration of intention to employ a foreigner (can be obtained twice for a period of 6 months) – waiting period of about 14 days

– Permission for type A works for a period of 1 year – waiting period of several months depending on the territorial location of the employee

The obligations incumbent on the payer 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