We provide payroll and HR services to foreigners (expatriates), who have income from Polish and foreign sources that is taxable in Poland. We offer professional supervision of the entire process of delegating employees to work abroad. We can establish the tax residency and the place of social security benefits, we can find an expert in each country worldwide, who will deal with the calculation of wages, tax and social security of the expatriate employee, we maintain permanent contact with the foreign partner calculating the remuneration for the expatriate employee, we respond immediately to the notified needs of the partner or the employer.
The scope of our services includes in particular:
- analysis of the expatriate’s tax residency
- notification to the Tax Office
- obtaining NIP number
- calculation of monthly advance payments for income tax
- assistance in obtaining an European Union A1 form (certificate of the legislation applicable within the social insurance system)
- checking the validity of A1 certificates
In the absence of an A1 certificate we offer:
- notification to the Social Insurance Institution
- calculation of charges for Social Insurance Institution premiums
- preparation and submission of monthly Social Security declarations.
We prepare for the Client monthly comprehensive information on the payment of public-law liabilities related to the expatriate's remuneration. In case of Polish citizens delegated to work abroad we assist in obtaining the A1 certificate, the European Health Insurance Card and we provide information on the steps they should take before leaving the territory of the Republic of Poland and after returning to the country.
As for all expatriates obliged by the Personal Income Tax Act to pay the advance income tax payments on their own, we prepare annual tax returns and - upon request - send the returns electronically to the Tax Office. Apart from income from employment relationship, we also take into account income from rental of real estate, capital gains and other income which expatriates are obliged to pay tax under double taxation conventions.