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ZUS shifts focus: it’s not just about residence papers for migrant contributions

10.10.2024

The deciding factor for migrant contributions is whether the non-national worker was actually in Poland while carrying out their contract (umowa zlecenie) with a Polish business. Poland has entered into a limited number of bilateral social security agreements, including with Ukraine, Belarus, and the USA. Consequently, if a Ukrainian citizen is employed in Poland, social security contributions related to that employment must be paid in Poland. Moreover, if a Ukrainian works in Poland for a Ukrainian company, the employer should pay the contributions for that worker to the Polish social security system. – Karolina Schiffter comments for Dziennik Gazeta Prawna.

Full article in Polish avialible: here.