Employer who is seconding employees on the territory on Poland has an obligation to keep documentation related to the employment of the employee on the territory of Poland. Foreign employer who is seconding an employee on the territory of Poland is obliged to report this fact to the Polish authorities.
In the sixth of the publications in series “12 Rules of the Cross-Border Secondment of Employees” we present the obligation of the employer to keep the documentation for the period of secondment. In this series we will present the most important issues related to the process of seconding employees to Poland and from Poland. Each publication will present an individual issue in details. The entire series of articles will be a compendium of general knowledge on the cross-border seconding of employees.
The employer obligations – regulations in Poland
Obligations of the employer in case of secondment are regulated by both – national law – Act of 26 June 1974 – Labour Code and Act of 10 June 2016 on the posting of workers in the framework of the provision of services, and also EU law – Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services and Directive (EU) 2018/957 of the European Parliament and of the Council of 28 June 2018.
When delegating an employee to work abroad, at the first place, it is necessary to take a look at the internal regulations of the country to which the employee is seconded. It regulates the scope of documents which are required for the secondment to this country.
Employment relationship – regulations in Poland
If a person from Poland is delegated to work in another country, the employer is obliged to conclude an annex to the applicable employment contract. The terms of secondment must be included directly in the employment contract only if the employee will be seconded from the moment of employment.
The annex, which states the secondment of the employee, introduces the new resolutions of the employment contract, which result from the arrangements of the both sides of the employment relationship. First of all, it has to determine the work conditions, like: the place of work, date and period of the secondment, obligations of the employee during secondment, the amount of remuneration for work.
In addition to an annex to an employment contract, often practice is to sign so called secondment letter between the employer and the employee. It determines the additional rules of the secondment i.e. project deadline, additional benefits entitled to the employee.
Foreign employer – regulations in Poland
Important
The obligation of the foreign employers, who second employees to work in Poland, is to inform about that fact the National Labor Inspectorate. For this purpose, employer must submit a statement of the seconding an employee on the territory of Poland.
The statement should be delivered to the office no later than on the day of commencement of work in Poland by the seconded employee. The statement can be deliver in person, electronically or by mail.
The obligation to submit a declaration on the posting of an employee to the territory of the Republic of Poland also applies to a foreign temporary employment agency or staff hiring agency that has sent a temporary employee to work for an employer-user in the same or another Member State, and which provides a service to a Polish contractor using employees, previously referred to him from such an agency.
In addition to the declaration submitted to the National Labor Inspectorate, a foreign employer who has delegated an employee to work in Poland is obliged to keep documents related to the delegation in the territory, including: working time sheet.
Summary
Documentation obligations related to the delegation of employees to work in another country are imposed on both Polish and foreign employers. Employers must comply with the legal provisions of the country to which they post workers and meet all documentation requirements to ensure compliance with the law and avoid potential sanctions.
Co-author: Karolina Nieścior, Tax advisory services
The series of “12 Rules of the Cross-Border Secondment of Employees” consists of the following articles:
- Cross-border secondment of employees
- Secondment and delegation
- Employee seconded to work in Poland
- Employee abroad – taxes in Poland
- Secondment – social and health insurance
- Secondment – documentation
- Secondment – double taxation agreements
- Secondment – income taxation in different countries
- Secondment – annual tax return
- Cross-border secondment of workers Directive
- Secondment – tax advisor assistance
- Secondment – additional questions
