Employment without establishment (EWE) in Poland

Are you a foreign company and would you like to test the market in Poland? Maybe not decided yet to establish a legal entity in Poland? Maybe you just want to hire a remote employee for your foreign entity?

A foreign company can have an employee in Poland without establishing a legal entity or a branch in Poland. This solution is well known as an Employment without Establishment (EWE). It is much simpler and cheaper than using Employer of Record (EOR) services.

To make that happen the company must obtain to Polish Tax Number (NIP) just for employment purposes and usually registered in Polish Social Securities as a non-resident employer. If you have local knowledge, it is a simple procedure that needs a couple of electronic forms and foreign registration confirmation. BPiON Payroll team could prepare all documents on behalf of the Client and communicate with the authorities. BPiON team can also prepare drafts of employment contracts and non-compete agreements if needed.

Non-Resident Employers are legal entities that do not have a permanent office in Poland, and they owe compulsory social security contributions in Poland for salaries and other incomes similar to salaries paid to their employees working in Poland.

Social security contributions and personal income tax (PIT) should be declared and paid to the authorities according to the local legal provisions in force. In other words, Payroll has to be calculated in line with Polish regulations, but there are differences in terms of the definition of the taxpayer.

If you are using the Employment without Establishment (EWE) model personal income tax (PIT) must be paid by the employee who is receiving this amount from the employer every month (net salary + PIT advance is payable for employee).

For Social Security (ZUS) payments there are two options: it could be paid by the employer or employee (net salary + PIT advances + Social Security contributions are transferred to the employee). Mostly our clients are choosing to be Social Security payer because it is safer and give more control to the employer and less administration to the employee. It has to be regulated in the employment agreement.

The contractual relationship with rights and obligations between the non-resident employer and the employee should meet the minimum requirements of the Polish Labour Code.


  • Time required to establish a legal entity, open a bank account, finding an office will take longer than registering the foreign company to the local authorities.
  • Costs related to opening a limited liability company or branch or representative office or office lease or lawyers’ fees are significantly much higher compared to Employer Without Establishment setup.
  • The establishment procedure of a Non-Resident Employer is much simpler, compared to the registration of a limited liability company or a branch and can be much quickly achieved.
  • Provides help to the investors to settle their business in Poland within a reasonable time until they are more confident to open new office after a period of market testing.
  • Getting to know the market from own experiences, with own local employees, is much better and efficient.
  • Helps the investors to understand the market before establishing a legal entity in Poland.
  • There is no required local accounting compliance for such an establishment, therefore no additional accounting service fees are involved.

BPiON HR&Payroll professional team is always at your disposal to provide more clarification and details about how to become a non-resident employer and how to meet the HR and Payroll compliance.


  • Obtaining for a local Tax Number (NIP) in Poland
  • Registration of the Foreign Employer for Social Security Purposes (ZUS)
  • Registration of the Employee working for a Foreign Employer
  • Preparations of draft employment contracts / non-compete agreements
  • Representation in front of the local authorities
  • HR administration & Payroll services
  • Keeping employment files in line with local regulations
  • Managing salaries on behalf of the Foreign Employer
  • Deregistration of the Foreign Employer or Employee

Do not hesitate to contact us!

Read more on our blog


Rafał Nadolny
MD Poland,

Daniela Zsigmond
MD Romania,

Tamás Kovács
MD Hungary,

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