Poland Highlights:
- An entity solution is available via 1WB’s 100% subsidiary company to deploy local and foreign employees in Poland and ensuring fully compliance with country’s regulations.
- The whole deployment process for foreigners takes about 3 weeks whereas for locals within 1 week.
- Handling payroll processing, immigration and taxes compliantly, swiftly and cost efficient.
- Income tax is deducted at source, taking into account the following band rates:
| Taxable Income (PLN) | Tax Rate % |
|---|---|
| Up to PLN 85,528 | 17% |
| Over PLN 85,528 | 32% |
- The base rate for company tax is 19% whereas for companies with profit distributions below €1.2m annually is 9%.
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Social security contributions -Employers and employees must make social security contributions in total equal to approximately 35% of an employee’s remuneration, subject to certain caps, with approximately 21% paid by the employer and 14% by the employee.
Contributions are withheld and remitted by the employer, together with the employer’s contribution.
The employee contributions are deductible when calculating the employee’s taxable earnings.
Employees also are required to make a 9% healthcare contribution, which is partly tax deductible.
Specific rules apply to self-employed individuals. - Work permit - 1WB can sponsor work permits for foreign employees and the processing time is about 8 weeks.
- All employees before commencing employment must pass medical check/test and OHS training, which 1WB undertakes both on your behalf.