Employment Without Entity – Poland

Assignment of a Polish NIP Number (Tax Identification Number)    An application for its granting can be submitted to the head of the 2nd Tax Office…

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Written by marta

Assignment of a Polish NIP Number (Tax Identification Number)   

An application for its granting can be submitted to the head of the 2nd Tax Office in Warsaw Śródmieście. It is a document called NIP-2. This can be done in person or electronically, via electronic means of communication, e.g. by e-mail. However, in this case it is necessary to have an electronic signature.

Registration of the Employer as a Payer of Social Security Contributions

Responsibility for paying ZUS contributions rests with employers. For this purpose, you must register the company with the 1st ZUS Branch in Warsaw as a contribution payer by completing the ZUS ZPA form (legal entity) or ZUS ZFA (self-employed natural person) within 7 days from the date of employment.

Tax Payer

Pursuant to Art. 32(1) of the PIT (Personal Income Tax) Act [1], workplaces are obliged, as payers, to calculate and collect PIT advances during the year from persons who are required to pay these incomes, including: because of work.

In turn, in the light of Art. 44 section 1 of the PIT Act, taxpayers who earn income without the intermediation of payers due to working from abroad, are obliged to pay PIT advances during the tax year without being requested to do so.

In regulated terms, every foreign employer constitutes a place of work in Art. 32 section 1 of the PIT Act, will be a PIT payer with the appropriate performance. However, if this is not the case, the PIT payer status “transfers” to the employee.

ZUS Contributions Transferred to the Employee

It is also possible to transfer the responsibility for paying social security contributions to staff. This also involves paying a gross salary.

In order for staff (a contractor) to fulfill the obligation to register for insurance, the individual must have a NIP number (those that do not have one, must apply to the tax office for one). The insured person submits the following documents to the ZUS local unit:

  • a copy of the agreement concluded with a foreign entity on taking over the payer’s obligations,
  • a copy of the decision to assign the NIP,
  • ZUS ZUA or ZUS ZZA
  • ZUS ZAA.