The translation of the contract is already an obligation. Check what changes in employing foreigners
Employing foreigners in the season is a way for many companies to supplement staff shortages. At the same time, it is also a set of specific obligations – formal, tax and legal. This year, an additional requirement came into force: translation of contracts into Polish.
Increase in demand for seasonal work, including In gastronomy, agriculture, processing or tourism, it means that more and more companies are reaching for employees from outside Poland. Employing a foreigner is associated with specific duties even during the holiday season. Legality of employment, appropriate contract and monthly settlements With the Social Insurance Institution and the Tax Office it is an absolute minimum, emphasizes Piotr Juszczyk, the main tax advisor of Infakt.
Not every foreigner can start working right away
For most foreigners, it is necessary Obtaining a SE seasonal work permitissued by the Poviat Labor Office, explains the tax advisor and adds that the lack of such a document may result in a penalty for the employer and annulment of employment. However, there are exceptions. Ukrainian citizens under time protection can start work as long as the employer will report them to the office within 7 daysindicates Juszczyk.
– For example, if an employer wants to hire a Belarusian citizen to a booth with ice cream, he must earn a seasonal permit for him. In turn, a Ukrainian citizen covered by time protection can start work right away. It is enough for employment to be reported to the office within 7 days – explains the interlocutor Bankier.pl.
According to the National Labor Inspectorate (PIP), In certain cases, the foreigner is released from the obligation to have a work permit. This applies to, among others foreigners: having in Poland: refugee status, supplementary protection, consent to stay for humanitarian reasons, consent to tolerated residence, permanent residence permit or permission to stay a long -term EU resident. They are also released from the obligation Foreigners:
- having a valid Pole card,
- who are the spouses of a Polish citizen, if they have a temporary residence permit granted in connection with the marriage,
- being students of full -time studies in the Republic of Poland or graduates of such full -time studies,
- having the status of a graduate of the Polish high school (secondary), e.g. high school, technical school or post -secondary school.
As PIP emphasizes, a foreigner cannot work legally when he stays in Poland based on: a Polish visa whose purpose was marked with the symbol “01” – a tourist goal or “20” – using temporary protection.
Agreement with a mandatory translation
The form of employment must be confirmed by a written contract. Most often it is a fixed -term employment contract or a mandate contract. The document should be understandable to a foreigner, preferably in a bilingual version.
Importantly: From January 1, 2025, a new requirement appears. “If the contract is prepared in a foreign language, it will be necessary to attach to the documentation to Polish,” she reminds her Piotr Juszczyk. This is another administrative obligation, for which failure may be threatened by sanctions when controlling PIP or ZUS.
Piotr Juszczyk points out that the employer seasonally employing employees from Poland and and from abroad has the obligation to pay social security contributions on general principles. Also, all discounts or exemptions (e.g. student status, age under 26 or parallel employment elsewhere) applies the same to foreigners as for Polish citizens.
The interlocutor also adds that in addition to ZUS contributions, The employer acts as an income tax payer (PIT) He must calculate and pay advance payments for a seasonal employee's salary as for any other employee. “There are no separate rules for foreigners,” emphasizes the interlocutor.
PIP reminds that the applicable regulations order to report a foreigner to social insurance and health insurance within 7 days and pay contributions for these insurance every month. At the same time, this does not apply to specific work contracts, but there is an obligation for ZUS to inform by the person ordering the work about establishing such a contract – within 7 days from the date of its conclusion.
Tax discounts are available to foreigners
If an employee is less than 26 years old and meets the conditions of the PIT-0 relief for young peopleeven a foreigner can use it, adds Juszczyk. In turn, a student employed under a mandate contract may be released from ZUS, which means real savings for the employer.
– For example, when we employ a 23-year-old student, who is studying in Poland, we do not have to pay any ZUS contributions for the employer. However, the same person employed under an employment contract will be covered by full contributions, despite the status of the student. In practice, many employers decide on civil law contracts in seasonal work, just to reduce contribution costs – says Juszczyk.
