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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Poland / Author details

Author details

Poland

Agnieszka Chamera

Agnieszka Chamera is a lawyer and licensed tax adviser with extensive experience in tax advisory

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5.2 Employee registration

1.3.1 Monthly filings

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

4.5 Employer provided accommodation

8.3 Social security penalties

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

5.4.4 Obligations for foreign employers where no PE is created

3.5 Stock options

6.3.1 Employees with an overseas employer (secondees)

8.2 Failure to pay social security

6.2 Double tax relief

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

6.1.2 Reciprocal agreements

3.3 Leave of absence

9.6.2 Holiday pay

2.1.3 Tax calculation

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)