NIP and PESEL number
These numbers serve as national identification numbers in Poland. You need at least one of them, because it will be necessary to calculate your taxes.
Procedure of registering your stay already includes assigning unique PESEL number to a person, so technically every international worker in Poland should have PESEL. Obviously, not every one has, but if you are a foreigner who plans to stay in Poland for longer period of time, you definitely should think about going through the whole procedure. However, it may take a bit longer to obtain a PESEL number than a NIP number.
You can apply for a NIP number when you are already in Poland. What you need to do is go to your local tax office called Urząd Skarbowy and complete the NIP-7 form in Polish. It is recommended to ask your employer or someone speaking Polish to help you with filling out the form. Later on you will have to confirm your identity with your passport. Your NIP number can be sent to you by post or you can collect it personally.
Employee Capital Plans – PPK Pracownicze Plany Kapitałowe
Employee Capital Plans (Pracownicze Plany Kapitałowe, PPK) – a voluntary long-term saving programme, developed and co-financed by employees (employees and contractors subject to obligatory social insurance), employers and the state. Payments financed by the employees, the employer, a welcome payment and an annual surcharge from the state are transferred to individual private PPK accounts.
Every employer automatically subscribes to the programme all employees between 18 and 55 years old, provided that those persons did not resign from contributions to the Employee Capital Plans. You can resign from PKK at any time as well as re-enroll.
Detailed information on PPK at University of Warsaw is available here
Polish taxation system consists of several types of taxes. As the legislator imposes fines on tax evasion, it is essential to remember about making payments and submitting tax declarations within due time.
Foreigners employed in Poland have two options:
- pay taxes in Poland (then it would be necessary that they submit the PIT (Personal Income Tax) by filling out the PIT-2 form and then they will receive PIT-37, as all employees in Poland and will get revenue in Poland, so it is necessary that they submit the PIT (Personal Income Tax) declaration.
- pay taxes in their home country (then they will have to submit the certificate of tax residency in their home country before arriving to Poland).
You can find detailed information about different types of taxes here.
Remember that you have to submit your annual tax declaration every year. If you are wondering how to do it, click here.