|EXPATRIATE AND EMPLOYER TAX COMPLIANCE AND ADVISORY|
|Tax rate||Progressive tax rate: 18% – 32% (in some particular cases flat tax rate is possible).|
|Tax period||Calendar year|
|Tax residency / Domicile according to domestic law||Present for more than 183 days in a calendar year in Poland.
Centre of personal or economical interests in Poland.
|Tax registration||Applicable in case PESEL number (personal identification number) is not issued|
|Employment income definition||Any remuneration and benefits in cash or in kind received by an employee for services rendered under an employment agreement|
|Examples of tax exemption||Children allowance depending on the income and number of children. Payments and benefits relating to business trip within statutory limits|
|Specific expatriate concession||Not applicable|
|Income of board members||Depending on the type of contract: income from activity performed personally (resolution, civil law contract), employment income (employment contract)|
|Tax returns||Local employment agreement: the employer is responsible for the monthly tax compliance (tax advance as well as monthly filings).
Foreign employment agreement, monthly individual tax compliance (tax advance any yearly filings).
|Tax payments||As a rule by 20th day of the month following the month in which income was derived and balancing payment upon filing annual tax return.|
|Employment income / income from board members||Art 15/16 Model OECD Tax Convention|
|INTERNATIONAL SOCIAL SECURITY|
|Cross border employments||EU Regulation No 883/2004 and EU regulation No. 1408 / 71.|
|Exception under Art 16 of Reg. 883/2004
and Art 17 of Reg. 1408/71
|Social Security Cost as % from gross salary and absolute amounts||Pension contribution (9,76% employee, 9,76% employer); Invalidity contribution (1,5% employee, 6,5% employer), Sickness contribution (2,45% employee), Accident contribution (0.40% – 3.60% employer); Labour fund (2,45% employer); Employees’ Guaranteed Benefits Fund (0,10% employer); Healthcare Insurance (9%, on gross income reduced by Social Security Contributions, employee – 7,75% deductible from tax due).
The pension and invalidity contributions are capped over the income exceeds 30 average estimated national salaries for a given year (PLN 127 890 for 2017, converted against the exchange rate as applicable as of 2 January 2017 approximately EURO 29,000).
|Work permit||EU and EEA nationals do not need a work permit to be working in Poland, if certain conditions are met a notification may need to be filed.
Non – EU and EEA nationals need to obtain a work permit.
|Visa||EU and EEA citizens do not need a visa to enter Poland.
Non- EU and EEA citizens from particular countries may be obliged to apply for a visa before entering Poland.
|Residency permits / registration certificate||EU citizens need to apply for a registration certificate if their stay exceeds three months.
A foreigner can apply for the residence permit for a specified period of time (not exceeding two year period) if circumstances justifying residence in Poland for a period longer than 3 months occur.
|Driving license||The driving licence issued in other EU, EEA countries and Switzerland as well as International Driving Permit are recognized|
|STOCK OPTION PLAN||Tax treatment depends upon the conditions of the Stock Option Plan.|
|Director, Tax Advisory Department – Warsaw, Poland|
|Direct line: +48 22 25 55 200|
|Address: Ul. Piękna 18, 00-549 Warszawa|