Hiring Specialists in Poland by Foreign Companies – A Practical Guide

Hiring specialists working from Poland by foreign companies has become an everyday reality. Our country boasts highly qualified professionals across many industries – from IT and programming, through data analysis, to engineering. Importantly, acquiring such an expert doesn’t require funding their relocation abroad.

Increasingly, we observe a reversal of the traditional pattern: it’s not a foreign company opening a branch in Poland, but rather a Polish employee “bringing” their employer to our market.

Two Models, One Goal: Legally Compliant Employment in Poland

An entrepreneur registered outside Poland who has no registered office or representative office here can choose one of two options.

Option One: Registering as a Payer in Poland

This means the obligation to:

• obtain a NIP (tax identification number)
• register with ZUS (Social Insurance Institution) as a contribution payer
• withhold and remit income tax advances
• file appropriate tax and social insurance declarations
• implement Employee Capital Plans (PPK)

Option Two: Operating Without Polish Payer Registration

In this model, the obligation to settle PIT (personal income tax) advances transfers to the employee themselves. This solution works well when:

• the entrepreneur prefers to avoid Polish tax registration
• there are concerns about double taxation risk
• the employment is temporary in nature

Registration Is More Than Filling Out a Form

It also involves an in-depth analysis of the legal system of the company’s country of origin and confrontation with the reality of Polish administrative offices.

Language can prove to be a serious obstacle – particularly in public institutions, where service in a foreign language remains rare. For a foreign employer eager to quickly finalize recruiting a specific specialist, this can be a frustrating experience. Unexpected requirements for additional documentation or correcting formal errors can extend the entire process by many weeks.

Particularly problematic is the matter of company representation confirmed in foreign commercial registers. On the surface, things seem clear: when a company has joint representation, power of attorney must be granted by all authorized board members acting together. In practice, this requires preparing separate documents or collecting all signatures – sometimes from different parts of the world and time zones.

Additional complications arise from differences in legal systems. Sometimes regulations in the company’s country of incorporation grant certain positions or individuals the right to independent representation – regardless of internal provisions in company documents. As a result, it may turn out that carefully prepared powers of attorney were entirely unnecessary.

Against this backdrop, the specifics of Polish administrative practice become particularly evident. The formalism of registration procedures means that not only substantive legal matters are important, but also meticulous documentary correctness. An initial instead of a full signature, a missing attachment, or imprecise designation of a representative’s function can result in an application being returned. – This is one of the most common errors in this procedure – says Zuzanna Wysocka, Managing Partner of HR&Payroll at WZ Partners. Consequently, a registration process that could be completed quickly extends by additional weeks.

Therefore, in international dealings, it is essential not only to establish who can represent the company, but also to understand how the regulations of the country of origin align with the expectations of Polish authorities. This is precisely where the greatest risks to the smooth flow of the entire process lie.

Is a Home Office Already a Permanent Establishment? Balancing on the Edge of CIT

The greatest concerns of foreign companies relate to corporate income tax. The concept of a permanent establishment, defined in Article 4a point 11 of the CIT Act and in international double taxation treaties, may result in an obligation to pay CIT in Poland on part of the foreign company’s income.

What Does Case Law Say? An Employee’s Home Is Not a Company Branch

The current position of the Supreme Administrative Court is favorable to companies. In a series of rulings, the NSA has emphasized that to speak of a fixed place of business, the entrepreneur must have actual control over a specific location and conduct business activity there. The scope of the employee’s competencies and whether the workplace actually remains at the company’s disposal are significant. For example, in the judgment of October 28, 2025 (II FSK 163/23), the NSA stated unequivocally that an employee’s private apartment used as a home office does not create a permanent establishment within the meaning of CIT regulations.

When Does Working from Home Cease to Be Tax-Neutral?

The risk of creating a permanent establishment increases when:

• the employee has power of attorney to conclude contracts and regularly uses it
• significant business decisions are made in Poland
• the work has a sales or negotiation dimension
• the presence in the country has characteristics of an organized, permanent structure

In such circumstances, tax authorities may determine that part of the income should be subject to CIT in Poland.

The good news is: according to the current approach of the courts, a home office alone does not automatically trigger an obligation to pay CIT in Poland. However, each situation requires individual assessment – especially when the employee has decision-making or sales authority. In case of doubt, it is worth applying for an individual tax ruling from the National Tax Information or consulting with a tax advisor.

Working for a foreign company from Poland is now the standard, not the exception. The key to success is choosing the right employment model and a conscious approach to registration requirements.