Working in Poland
Do You Need a Work Permit?
The need for a work permit depends on:
🌍 Your nationality.
🏡 Your residency status.
🌎 Whether you’re employed by a Polish or foreign company.
🇬🇧 British Citizens post-Brexit are treated as non-EU citizens and DO require either:
🏠 A valid residence card with the right to work, or
📝 A work permit issued by a Polish employer.
1. Employed by a Polish Company
🏠 Requires a valid residency card with work rights.
🏢 The employer registers you with ZUS and handles taxes and social contributions.
2. Employed by a Foreign Company (e.g. UK employer)
📅 If you live in Poland more than 183 days, you are a Polish tax resident.
You need to either:
🏢 Have the foreign company register in Poland and pay ZUS.
🧑💼 Register as self-employed in Poland and invoice your employer.
📜 Use an Employer of Record (EOR) service who handles compliance in Poland.
3. Self-Employment in Poland (Działalność Gospodarcza)
🌍 Allows you to work with clients in any country.
You must:
💸 Pay monthly ZUS contributions.
🗓️ File monthly or quarterly taxes.
💰 Register your income in PLN using the NBP exchange rate from the day before payment.
ZUS, Taxes, and Pension Implications
- ZUS is Poland’s social security system. It covers:
- 🧓 Retirement pension
- 🏥 Health insurance
- 🤒 Sickness and parental leave
- ⚠️ Accident insurance
- 💼 If your employer doesn’t pay ZUS, you must if you are working from Poland.
- 🇬🇧 You can also pay voluntary NI contributions to the UK to maintain your UK pension entitlement while living in Poland.
Key Financial Responsibilities for Remote Workers Living in Poland
- 💰 Calculate income monthly in PLN using NBP exchange rate.
- 📅 Pay income tax to your Polish tax micro-account by the 20th of each month.
- 🌍 Declare all global income if you’re a tax resident.
Consider hiring an accountant to manage Polish compliance.
Employer of Record: A Workaround for Remote Employment
If your UK employer doesn’t want to deal with Polish bureaucracy, you can both work through an Employer of Record (EOR):
- 👔 The EOR is your legal employer in Poland.
- 📋 They handle ZUS, PIT (personal income tax), sick leave, holiday pay, etc.
- 💼 Your UK employer pays the EOR; the EOR pays you.
Common Misconceptions
- ❌ “I work for a UK company, so I don’t need to pay tax in Poland” – False. If you live in Poland, you pay tax here.
- ⚠️ “I’m not a tax resident unless I register” – False. Residence is based on fact, not registration.
- 🩺 “I don’t need health insurance if I’m not employed in Poland” – False. You’re legally obligated to have insurance. Either public (NFZ) or private.
Real world scenario:
You’ve landed an exciting job offer in Warsaw, but the catch is that the work permit could take a few months to process, and your current work permit is about to expire while your visa is also nearing its end. What should you do?
Here’s the good news: You’re allowed to stay in Poland for up to 90 days after your visa expires, thanks to the Schengen Zone rules. However, depending on how your new employer handles the paperwork, you’ll likely need to return to your home country to apply for a new D visa.
A few tips from the community:
- 🏠 You could apply for temporary residency and stay in Poland while you wait for your work permit to be processed.
- ✈️ If you want more flexibility to travel, returning to your home country for a new visa might be the way to go.
And a quick heads-up: Avoid mentioning hybrid working in Warsaw on official documents, as work permits are tied to specific jobs in the local labour market.
Final Thoughts
If you’re a foreigner living in Poland, working remotely, or employed locally—get informed and compliant early. The Polish tax office takes residency and ZUS seriously, and failure to comply can lead to penalties. On the bright side, Poland offers a great quality of life, strong healthcare, and an improving digital bureaucracy that makes legal residence and work smoother than ever.
