As a rule, foreigners performing work in Poland are subject to the obligation to pay social security contributions on the same basis as Polish citizens.
Employment contracts are fully contributory, while with regard to civil law contracts, the obligation depends on the title of the contribution (type of contract). For example, a contract for specific work, as a rule, is not subject to contribution (unless it is concluded with one’s own employer). There is also an exemption from social security contributions for pupils and students up to the age of 26, in the case of an agency contract, a contract of mandate or any other contract for the provision of services to which, in accordance with the Civil Code, the provisions on mandate apply.
In addition, the general rules may be modified by international agreements. Poland is a party to a number of social security agreements that establish rules for the coordination of social security systems between contracting states. For example, by virtue of such an agreement, it may be possible to obtain pension rights in one country on the basis of work in another. The specific rules are set by the countries in each case, so they may be different for citizens of different countries.
List of international agreements on social security.
Information current as of: .
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