One of the most common challenges arises when a company employs an individual based in Poland without having either a registered office or a branch in the country. In such cases, the so‑called “non‑resident payroll” issue emerges, requiring a tailored approach and a solid understanding of local regulations.
Client profile
The client, operating in the wind energy industry, has its headquarters abroad. Although the company has not established a branch in Poland, this has not prevented it from maintaining a presence on the local market, reflected in employing several Polish workers under employment contracts.
Challenges related to non-resident payroll
The client approached the Grant Thornton Outsourcing Department with an issue commonly referred to as a “non‑resident payroll.” This situation arises when a company has neither a registered office nor a branch in Poland, yet employs individuals on the Polish market. Under Polish regulations, social security contributions must be settled in the country where the employee performs their work.
Additionally, the client had concerns regarding compliance with Polish labour law and tax regulations.
Proposed and implemented solutions
We supported the client in correctly registering the company as a social security contribution payer in the Polish social insurance system. Subsequently, we provided ongoing support covering proper calculation of contributions, preparation of declarations, and maintenance of employee documentation in line with Polish standards.
Benefits for the Client
Through our cooperation, the client gained assurance that employing Polish workers is fully compliant with national regulations. We ensured complete adherence to labour law and social security requirements, as well as accurate and timely payroll processing. This allowed the company to focus on developing its operations in the Polish market without the risk of formal non‑compliance, potential sanctions, or negative impact on relations with Polish employees.
Why did the wind‑energy client need to formalise the status of a “non‑resident payroll”?
The client employed workers in Poland despite not having a registered office or branch in the country. In such a situation, the company is required to settle social security (ZUS) contributions in the country where the employee performs the work — in this case, Poland.
What is the “non‑resident payroll” issue?
It refers to a situation in which a foreign employer hires employees in Poland without having a local structure. Despite this, the employer is subject to Polish social security, tax and labour‑law obligations, but the role of the payer is effectively transferred to the employee.
What challenges does a non‑resident payroll face?
The employee is burdened with the need to settle contributions independently or handle formalities that would normally be the responsibility of the employer. For the company, this creates the risk of non‑compliance, sanctions, and potential issues in its relationship with employees.
What does a non‑resident payroll gain from external support?
By relying on external support, a non‑resident payroll gains confidence that all obligations related to Polish social security, taxation and labour law are fully met. The employee receives assistance with registration as a contribution payroll, and ongoing support in settlements, declarations and maintaining employment documentation in accordance with Polish requirements.