Zakład Ubezpieczeń Społecznych (Social Insurance Institution – ZUS) is an institution that deals with social insurance in Poland. Its tasks include collecting and remitting contributions. If you are a foreigner and want to conduct business activity in Poland, check whether you are subject to social insurance in Poland. Read the article to the end and find out how to report a foreigner for social insurance.
Citizens of the EU and European Economic Area
According to European law, you can only be insured in one country belonging to the community at a time. This also applies if you work in several countries at the same time. If you are self-employed or gainfully employed in a Member State, you are subject to the legislation of that State. This is called the place of work principle. The place of residence of the entrepreneur or employee, the place where the business is registered and the place where the employer is established are irrelevant.
Non-EU citizens
If you want to conduct business activity in Poland, you will be obligatorily insured. There are exceptions to this rule resulting from bilateral social security agreements. If you are a citizen of, among others, the USA, Canada, Australia, Ukraine, Moldova or Macedonia, you may remain, in certain situations, in the insurance system of the country you come from. In this situation you do not have to register for insurance in Poland. Remember, just before you start doing business in Poland, contact the social security office in your home country to find out if you need to be insured in Poland.
Notification of a foreigner for insurance – temporary activity
If you run a company in your home country, and you want to provide services in Poland for no longer than 24 months, you are not obliged to register with the Polish insurance system. According to the current law, you have to run your business in your country for at least 2 months before moving to Poland. You should also maintain adequate facilities for running your business in your home country (e.g. pay taxes, rent an office). Remember to inform the Social Insurance Institution (ZUS) about temporary provision of services in Poland and obtain the certificate of applicable legislation (A1) from the insurance institution in your country.
Notification of a foreigner for insurance – business activity conducted in Poland
If you run a permanent business in Poland and in any other country, and if you do not perform hired work, you are subject to insurance obligation in the same way as Polish entrepreneurs.
