Employee mobility in 2026 in Poland – How to safely manage remote work and secondments under Polish tax and social security regulations
Employee mobility - understood as the ability to perform work from various locations, including from abroad - has become a permanent feature of the operating model of many organisations. In 2026 in Poland, it is no longer a fringe benefit but a standard expected by employees and increasingly accepted by employers. However, flexibility goes hand in hand with very specific and often underestimated risks under Polish personal income tax (PIT), Polish social security contributions (ZUS) and international tax rules.
Employee mobility - understood as the ability to perform work from various locations, including from abroad - has become a permanent feature of the operating model of many organisations. In 2026 in Poland, it is no longer a fringe benefit but a standard expected by employees and increasingly accepted by employers. However, flexibility goes hand in hand with very specific and often underestimated risks under Polish personal income tax (PIT), Polish social security contributions (ZUS) and international tax rules.
