6.3.2 Tax Residence

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Commentary

Poland

Under domestic law (PIT Act, Art 3) individuals who are tax resident in Poland are taxed on their total income, regardless of where the income is earned.

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13. Employer burden table

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

6.1.1 EU social security agreement

5.3 Foreign employers

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6.3.2 Tax residence

Poland

13. Employer burden table

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

6.1.1 EU social security agreement

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

2.3.3 Danish Hydrocarbon Tax

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

5.1 Employer registration

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

3.4 Private medical insurance

3.7.3 Sale of shares

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

7.1 Per diems

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems

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6.3.2 Tax residence

Poland

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