Migrancki Portal Wiedzy

In case of the first situation, there are work opportunities in Poland under an agreement concluded among the Polish company and the foreign company being your employer, on the condition that this foreign company is delegating you on the territory of Poland (C, D and E type work permit). If you are not a citizen of the European Union and you are delegated to the work in Poland from the area outside the EU member states, the foreign employer, who does not have neither a registered office in Poland nor representative offices, cannot be the payer of social security contributions in Poland.

It means that the social insurance is paid in the country in which business premises are located, according to the provisions in force. If a transferred person is employed only by the employer in their country of origin and this entity is also paying them remuneration, they will not be a subject to the Polish social insurance system. In this case the only possibility of applying for the social insurance in Poland is a voluntary insurance. Art. 7 item. 3 of the Act from 13 October 1998 on the social insurance system allows for it (consolidated text: Journal of Laws 2007 No. 11, amended pos. 74).

According to this regulation, the employee alone can set about to the pension and social security plan. If one exercise the right to do that one must pay all contributions for oneself (art. 16 item. 4 pos. 2 of the Act on the social insurance system). The basis of insured contributions, liable voluntarily to the pension and social security plan, constitute a declared amount which is not lower than the minimum salary.

In the situation of the EU citizens, social insurance regulations guarantee the possibility of being subject to the social insurance only in one of the states in the same period of time. According to the national regulations a person who is entitled to the insurance in several EU countries should be reported to the social insurance in each of them, however in such a situation the EU community law has a priority over national legislation, and states that it should be established in which country such a person will be reported to insurance.

Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community (Journal of Laws L 28, 30. 1. 1997)

as well as

COUNCIL REGULATION (EC) No 859/2003 of 14 May 2003 extending the provisions of Regulation (EEC) No 1408/71 and Regulation (EEC) No 574/72 to nationals of third countries who are not already covered by these provisions solely on the grounds of their nationality.

A situation of citizens from countries from outside the EU with which the Republic of Poland does not have international agreements on the coordination of the social insurance system is different. As a common practice reveals they can be included simultaneously into a few social insurance systems. Offers of the alternative social insurance for persons working abroad were prepared by the pension funds of  Belarus, Russia and Ukraine:
Such a situation has its advantages and disadvantages; from one side – a wide range of the security, whereas from the other - on account of paying in both systems, higher contributions. Undergoing a few social security systems is beneficial in case if one moves regularly, for example, between Ukraine and Poland being not sure in which country one ultimately will settle down. Conversely, such a situation is adverse for the citizens of these countries with which Poland concluded international agreements on the social security that regulate the terms of liability to the social security.

Table. Agreements concluded by the Republic of Poland after joining the European Union (EU) with other countries.

Source: www.mpips.gov.pl