# Social security compliance in Poland for foreign employers > Do foreign employers have ZUS (social security) obligations in Poland, and how are contributions handled without a local entity? The compliant route for EU/EEA companies. > Source: https://certapoland.com/social-security-compliance-poland/ For employers with — or considering — staff in Poland. This page is general information, not legal or tax advice. ## The short version Someone works for you in Poland? Then their **social-security contributions are generally due in Poland** — and yes, a foreign company can meet those obligations **without opening a Polish entity**. Here is what that looks like in practice: we set up the arrangement, then each month we calculate the contributions and prepare the filings, and give you **one clear figure** to pay. **You fund it directly — no money passes through us.** One number a month, one point of contact, no surprises. What this page can't do is quote you that number without knowing your case. The honest first step is a short assessment. *(The legal basis for filing locally without an entity — Article 21(2) of EU law — is set out further down, under [the legal basis](#legal-basis).)* ## Is this for you? Finance leads, payroll managers and founders who either already have a person in Poland or are about to — and need the social-security side handled correctly and predictably. One figure each month, one point of contact, no scramble at deadline time. ## Three things to separate Three things are worth separating, because people often blur them. - **Social security (ZUS)** funds pensions, healthcare and sickness cover, and for work done in Poland it is generally payable in Poland. - **Income tax (PIT)** is a different question, decided by the employee's residency and any treaty — it runs on its own track and is **not** settled by the social-security mechanism. - **Permanent establishment (PE)** is a third, separate question: a social-security setup does not remove that corporate-tax exposure — where a role raises it, we screen it with a licensed tax adviser. We handle the first two and screen the third — kept distinct, so you always know what applies where. ## The real cost, honestly The number that matters is not the salary — it is the **gross-to-gross** total: the salary, the employer and employee contributions, and the income-tax advance. You fund all of it; the employee receives their net pay and is never out of pocket for the employer's obligations. We give you that full figure up front, so the monthly cost holds no surprises. ## When it needs a closer look **Outside the EU/EEA.** If your company is outside the EU/EEA, a different basis applies and can be materially different — sometimes a local payer registration is needed instead. We assess each such case individually. **Roles with PE risk.** If a role carries permanent-establishment risk (sales authority, management decisions, a leased office), the social-security setup does not remove that separate tax exposure — we flag it and screen it with a licensed tax adviser rather than wave it away. ## How we help We confirm whether and how Polish contributions apply, set up the arrangement that lets them be filed locally, and then each month calculate the amounts and prepare the filings — you transfer the money directly, and **no funds pass through us**. Backed by Biuro Rachunkowe Precyzja, cross-border since 2017. If you want the mechanism in precise terms: for work performed in Poland, social-security contributions are generally due in Poland. For employers based in the **EU, EEA or Switzerland**, **Article 21(2) of Regulation (EC) 987/2009** lets those contribution obligations be carried out locally — through an arrangement where the employee is registered as the technical payer and the employer funds the cost — without your company holding a Polish entity. Certa Poland calculates the amounts each month and prepares the filings; you fund them directly, and no money passes through us. Article 21(2) governs **social security only**. **Income tax (PIT)** is separate: it follows the employee's residency and the applicable treaty, and a foreign employer with no permanent establishment in Poland is not the PIT payer. And where a role raises **permanent-establishment** questions, that is a separate corporate-tax exposure the social-security setup does not address — screened case by case with a licensed tax adviser. ## When it is time to talk to us Reach out when you are about to hire in Poland, when you already have someone there and want the contributions handled properly, or when you just need to know the true monthly cost before deciding. Related: if you are about to [hire someone in Poland](/hire-employees-in-poland/), that is where the contributions begin; the [monthly payroll](/payroll-poland-foreign-employers/) is where they are calculated and filed; and [our packages](/employer-setup-compliance/) show how it fits together. [Book an assessment →](/book-assessment/) --- *General information about a service, not legal or tax advice. Contributions and their basis are confirmed for your specific case.*