Generally, foreign employers without a registered office in Poland, but employing people in Poland, are obliged to make social security contributions for these employees in this country.
This requires the registration of a foreign employer in the Social Insurance Institution (ZUS) and holding the role of a remitter for employees employed and working in Poland.
A foreign employer is obliged to make the same social security contributions as a Polish employer, with one exception - a foreign employer without a registered office in Poland is not obliged to pay contributions to the Guaranteed Employee Benefits Fund (FGŚP).
Under the Act of 13 July 2006 on the protection of employees` claims in the event of the employer's insolvency (Journal of Laws of 2020, item 7, as amended), contributions to FGŚP are made by:
if they employ at least one person (employee) for their business or agency in Poland.
Therefore, a foreign employer who does not operate within the territory of Poland does not fall into any of the above categories, and thus is exempt from making contributions to the FGŚP.
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