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Commentary

6.1.3 Employer has no place of business in jurisdiction

Poland

See 6.1.1 and 6.1.2 for exemption from social security obligations, and 6.2 for double tax relief.

Where an employer has no place of business in the jurisdiction, and payroll obligations exist, an employee may take over the duties of a foreign employer, and report to ZUS as a contribution payer. There must be a written

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