Foreign employers and the Guaranteed Employee Benefits Fund (FGŚP)

Reneta Ryzak, Tax consultant
Foreign employers who do not have a registered office, a branch, or an agency in Poland and do not conduct business operations in Poland, but have employees performing their duties within the territory of Poland, are not obliged to make contributions to the Guaranteed Employee Benefits Fund (FGŚP) for those employees.

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:

  1. entrepreneurs who conduct business operations exclusively in Poland,
  2. entrepreneurs who conduct business operations also in other Member States of the European Union or the European Free Trade Association (EFTA) - parties to the Agreement on the European Economic Area and the United Kingdom of Great Britain and Northern Ireland with regard to activities conducted in Poland,
  3. foreign bank branches,
  4. branches of credit institutions,
  5. branches of foreign insurance companies,
  6. branches or agencies of foreign entrepreneurs,

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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Agata Nieżychowska
Agata Nieżychowska
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