Expatries Network
Poland

Social security contributions and returns in Poland

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In Poland, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in Poland and under which wording to apply for it.

A Polish firm supplies a current national court register extract, whose mode of representation is checked, its tax and statistical identifiers, tax and contribution no-arrears certificates, the latter verified through its online code, and an extract from the central register of beneficial owners. The insurance policy deserves close reading: the statutory obligation covers bookkeeping alone, so a firm specialising in payroll may carry no cover at all. Entry on the tax advisers chamber register is required where the partner offers representation before the tax authorities.

Bodies and certificates in Poland

Local wordingIssuing bodyValiditySource
Zaświadczenie o niezaleganiu w podatkach (formularz ZAS-W)Certificate of no tax arrears

Se demande auprès du bureau des impôts du siège, en ligne via e-Urząd Skarbowy ou ePUAP, et se délivre sous sept jours. L'attestation est un constat à une date donnée et n'a pas de durée légale : en exiger une de moins de trois mois.

Urząd Skarbowy compétent — Krajowa Administracja Skarbowa (KAS)3 months
Required
Official website
Zaświadczenie o niezaleganiu w opłacaniu składek ZUSCertificate of no social security contribution arrears

S'obtient dans l'espace PUE/eZUS et son authenticité se vérifie en ligne grâce au code porté sur le document. Le ZUS recouvre l'ensemble des cotisations, y compris l'assurance maladie reversée au NFZ : une attestation unique couvre donc tout le champ social.

Zakład Ubezpieczeń Społecznych (ZUS)3 months
Required
Official website

Back to the Poland profile

You employ staff in Poland

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in Poland

You run payroll in Poland

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for Poland

See the 120 countries of the network