I live in Poland and work remotely for a foreign employer
5 tasks in suggested order
1. Map the actual work pattern: residence, employer country, physical work locations and the share of telework performed in Poland.
Before determining ZUS and taxes and whenever the work model changes materially.
Employee and employer.
Contract, work schedule and actual places where work is performed.
The foreign employer's registered office alone does not determine where you are insured or taxed.
Official source: zus.pl
2. Determine the applicable social-security legislation; for qualifying telework cases, check whether the Framework Agreement and A1 can be used.
Before starting a regular cross-border telework model.
ZUS or the competent institution of the other state.
Percentage of work in each state, residence, employer details and contract.
The Framework Agreement has specific conditions and does not automatically cover every remote-work arrangement.
Official source: zus.pl
3. If Polish social-security law applies, agree with the employer how payer obligations in Poland will be fulfilled.
After determining that Polish insurance law applies.
ZUS.
Foreign employer and employee details and, if available, a document on the applicable legislation.
ZUS has procedures for a foreign payer; under certain conditions the employee can assume technical duties by agreement, but that does not automatically remove all employer obligations.
Official source: zus.pl
4. Determine tax residence, the actual place of work, the rules of the relevant double-tax treaty and how advances/annual PIT must be settled.
Before the first settlement under the new model and before the annual PIT return.
KAS / podatki.gov.pl and the relevant international treaty.
Work days in each state, residence certificate if required, and salary/tax-withheld details.
Do not apply one 183-day rule or one answer to every employee of a foreign company.
Official source: podatki.gov.pl
5. If you are a third-country national, separately check whether your residence and work rights allow you to perform this work from Poland.
Before starting work from Poland.
MOS / relevant canonical immigration journey.
Residence document and employment information.
Tax and ZUS do not replace legalisation of residence/work.
Official source: mos.cudzoziemcy.gov.pl
