Remote work from another country, frequent business travel or long-term secondments now require not only managerial approval, but above all conscious management of the legal and financial consequences under Polish regulations. Below we outline the key areas that employers in Poland should pay particular attention to in 2026.
Remote Work from Abroad and the Risk of Creating a Permanent Establishment
One of the most significant risks associated with remote work performed outside Poland is the potential creation of a Permanent Establishment (PE) of the Polish employer in another jurisdiction. This would trigger an obligation to tax part of the company’s profits in that foreign state.
Recent OECD guidance has increased predictability in this area, but it has not eliminated the risk entirely.
Key criteria:
The 50% working time threshold
As a general rule, a PE should not arise if an employee works from home in another country for less than 50% of their working time during any 12-month period.
Commercial rationale for presence
Once this threshold is exceeded, it becomes crucial to assess whether the employee’s presence in a given country has a commercial, rather than purely private, character. The risk increases in particular if the employee:
- interacts with clients or suppliers on behalf of the company,
- develops new markets,
- conducts commercial negotiations,
- provides operational or technical support “on the ground”.
Safe harbour
Remote work should generally not create a PE where it is:
- driven solely by employee retention policies,
- incidental in nature,
- motivated by the employer’s office cost optimisation.
In practice, careful monitoring of time spent abroad and the actual scope of activities performed is critical.
Business Travel vs. Mobile Employee – Why Proper Classification Matters in Poland
One of the most common sources of disputes with Polish Social Insurance Institution (ZUS) and the Polish tax authorities is the incorrect classification of the nature of work.
- Business travel is incidental, takes place at the employer’s instruction and outside the employee’s permanent place of work specified in the employment contract.
- A mobile employee is someone whose employment contract defines a broad area of work (e.g. several regions or the entire territory of Poland). Movement within that area does not constitute business travel.
Currently, there is no uniform approach between administrative courts (PIT) and common courts (Polish Social Insurance Institution ZUS matters). As a result, the same benefit (e.g. employer-funded accommodation for a mobile employee) may be exempt from PIT but still subject to social security contributions.
Incorrect classification has tangible financial consequences, particularly with respect to the taxation and social security treatment of accommodation, transport and per diem allowances.
Accommodation and Transport – Ongoing Disputes between the Tax Authorities, Courts and ZUS
In 2026 in Poland, interpretative dualism continues in relation to the financing of accommodation and transport for mobile and seconded employees.
- Position of the Polish tax authorities (KIS):
In many individual tax rulings, the authorities take the view that covering accommodation or transport costs constitutes taxable employment income subject to Polish PIT. - Case law (Supreme Administrative Court and Supreme Court):
The courts consistently hold that such benefits are incurred in the employer’s interest and therefore do not generate taxable income for the employee. - Approach of ZUS:
ZUS often challenges the lack of social security contributions on these benefits, which is particularly visible in intensive audits, including in the Wielkopolska region.
Recommendation:
Given the lack of uniform practice, the most effective risk-mitigation tools remain:
- clear internal policies and work regulations,
- and obtaining individual Polish tax rulings.
The “Economic Employer” Trap and the Myth of the 183-Day Rule
A common misconception is that an employee’s stay abroad of less than 183 days automatically excludes taxation of their remuneration in that country.
In practice:
- A tax obligation may arise from day one if a local entity effectively bears the cost of the employee’s remuneration (e.g. through intercompany recharging within a group).
- In such cases, the economic employer concept, rather than the formal employer, becomes decisive.
Therefore, it is essential to:
- analyse intercompany agreements within the group,
- and maintain accurate calendars of employees’ physical presence in each country.
How Should Organisations in Poland Prepare?
To mitigate employee mobility risks in Poland in 2026, employers should consider implementing a number of systemic measures:
- Audit of employment contracts – verification of provisions relating to the place and area of work.
- Monitoring work performed abroad – tracking days and working time outside Poland, including remote work.
- Updating internal regulations – clear rules on financing accommodation, transport and benefits.
- Managing A1 certificates – particularly in non-standard remote work models.
- Tax equalisation (hypotax) policies – for long-term international secondments.
Summary
Employee mobility in 2026 in Poland is an area where operational decisions quickly translate into Polish tax and social security consequences. Remote work from abroad, business travel and secondments now require not only flexibility, but above all conscious risk management.
Well-designed procedures, proper documentation and ongoing advisory support allow employers not only to avoid disputes with the Polish tax authorities and ZUS, but also to safely support modern working models expected by today’s workforce.