Returning to Poland: HR and payroll formalities when taking up employment after years abroad – a complete guide for those returning from emigration (Part 3)

Returning to Poland from abroad involves not only organising your personal matters, but also the need to correctly enter the Polish social security, health insurance and employee settlement systems. For people returning to Poland from emigration, the following are of key importance: correct registration with the Social Insurance Institution (ZUS), the correct selection of the insurance title and code, the rules for calculating contributions, and the preparation of HR and payroll documentation.

In this section of the guide, we discuss the HR and payroll formalities related to taking up employment in Poland after years of emigration. We also consider the perspective of entrepreneurs – people returning to Poland from emigration who plan to start a business or set up a company and then hire employees.

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Why are HR and payroll formalities and Social Insurance Institution (ZUS) crucial when returning to Poland?

Correct determination of the insurance title and timely registration with ZUS affect:

• the continuity of health insurance and access to benefits,
• entitlement to social security benefits (including sickness and maternity benefits),
• the correctness of the employee’s tax settlements (PIT) and annual documents,
• the security of the employer or entrepreneur as a contribution payer (risk of corrections, interest and sanctions).

In practice, when returning to Poland from abroad, errors most often result from incorrect classification of insurance status, late notifications or lack of coordination in cross-border situations.

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Preparatory stage – data and documents relevant to HR, payroll and the Social Insurance Institution (ZUS)

Before taking up employment or starting a business, it is worth ensuring that you have:

1. PESEL number (Personal Identification Number) and current identification data – necessary for notifications and settlements,
2. correspondence address in Poland – important for contact with institutions,
3. family members’ data (if they are to be registered for health insurance),
4. if necessary – documents concerning the insurance situation in the EU/EFTA (especially when working in two countries or in the case of benefits).

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Taking up employment after returning to Poland – registration obligations with the Social Insurance Institution (ZUS)

Who makes the registrations?

In the case of an employment contract, the employer (as the contribution payer) generally registers the employee for insurance on the basis of the data provided by the employee.

Registration deadline

Insurance registration must be completed within 7 days of the date on which the insurance obligation arises. Timeliness is crucial both from the perspective of the employee (continuity of insurance) and the payer (risk of corrections and sanctions).

ZUS ZUA and ZUS ZZA – basic differences

• ZUS ZUA – registration for social security and health insurance,
• ZUS ZZA – registration for health insurance only (when a person is not subject to social security on that basis).

In classic employment under an employment contract, the ZUS ZUA notification is standard.

If, after returning to Poland, you want to have your HR and payroll formalities sorted out safely and on time, the getsix® team provides comprehensive HR and payroll services and support in dealing with institutions.

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Insurance title codes – an important element of correct registration

What is an insurance title code?

The insurance title code indicates the title under which a person is insured (e.g. employee, contractor, entrepreneur). It is an element of both the registration form (ZUS ZUA/ZZA) and subsequent settlement documents.

Why is the code important in practice?

An incorrect code may result in:

• incorrect insurance coverage (e.g. incorrect assignment of obligations),
• the need to correct registration and settlement documents,
• the settlement being questioned by ZUS.

As code dictionaries and their application are subject to change, it is recommended to use up-to-date sources and tools (e.g. eZUS/PUE) and, in unusual cases, to verify the correctness of the classification.

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Health insurance for family members after returning to Poland

A person covered by health insurance may register family members for health insurance. In practice, this requires providing the employer with the family members’ details for registration (usually on the basis of the ZUS ZCNA form).

In the case of returning to Poland from emigration, this is particularly important in situations where family members do not have their own health insurance entitlement (e.g. lack of employment, lack of business activity).

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Returning to Poland from abroad and cross-border situations (EU/EFTA)

In certain cases – especially when working in two countries in a given year, being posted or continuing insurance in another system – it may be important to apply the provisions on the coordination of social security systems in the EU/EFTA. In practice, documents confirming the applicable legislation (e.g. A1) or insurance status may be required.

If the situation involves a cross-border element, an analysis is recommended to avoid overlapping insurance titles or discrepancies between registrations in different countries.

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Returning to Poland and starting a business – Social Insurance Institution (ZUS) formalities and organisation of HR and payroll processes

Many people returning to Poland from emigration decide to start a business (B2B) or set up a company. In this model, the person becomes a contribution payer and takes on the responsibilities related to settlements.

If you are planning to start a business or set up a company after returning to Poland, getsix® offers support in setting up a company in Poland, as well as in organising ZUS obligations and settlements from the first day of running your business. Contact us.

Business registration (CEIDG) and basic obligations

Registering a sole proprietorship in the Central Register and Information on Economic Activity (CEIDG) initiates basic administrative processes, including assigning or confirming NIP and REGON numbers and registering the entrepreneur as a contributor to the Social Insurance Institution (ZUS). However, it should be emphasised that the entry in CEIDG does not replace the ongoing settlement obligations that arise from the date of commencement of business activity.

It is crucial to properly plan and fulfil monthly obligations, including timely settlement and payment of ZUS contributions, keeping the required documentation and correct classification of insurance titles. In practice, it is also worth verifying the scope of insurance, possible contribution preferences and the method of organising settlements at the registration stage in order to avoid corrections and arrears in the first months of operation.

Social Security Institution (ZUS) relief at the start of business activity

Depending on whether the conditions laid down in the regulations are met, it is possible to take advantage of preferences at the start of business activity (e.g. start-up relief). In practice, this requires the correct determination of entitlements and proper notification to the Social Insurance Institution (ZUS).

Hiring employees after setting up a company

If, after returning to Poland, an entrepreneur plans to hire employees, their HR and payroll obligations include, in particular:

• Selection of the basis for employment and preparation of documents
  Choosing the right type of contract (employment contract/contract of mandate/contract for specific work) and preparing complete documentation: contracts, job descriptions, information on employment conditions (for employment contracts), data for tax purposes (e.g. employee declarations), GDPR information clauses and authorisations for data processing.
• Obligations prior to admission to work (primarily for employment contracts)
  Organisation of initial medical examinations and health and safety training (initial), as well as confirmation that the employee has been familiarised with internal regulations (if applicable), including safety and data protection rules.
• Registration with the Social Insurance Institution (ZUS) and family health insurance
  Timely registration with ZUS (as a rule, within 7 days of the insurance obligation arising), with the correct selection of the form (ZUA/ZZA) and insurance title code. If necessary, registration of the employee’s family members for health insurance (ZCNA).
• Correct calculation of payroll and contributions
  Determination of the basis for calculating contributions and tax, settlement of remuneration components (bonuses, allowances, overtime), deductions (e.g. bailiff seizures), sickness benefits (sick pay/allowances) and verification of compliance with regulations on minimum wage and working time.
• Employee records and documentation during employment
  Maintaining personal files and documentation related to the employment relationship, including records of working time, holidays, leave, business trips and other absences. This is a key element for both payroll accounting and security in the event of an inspection.
• Ongoing settlements with the Social Insurance Institution (ZUS) and the tax office
  Preparing and sending monthly settlement documents to ZUS and paying contributions on time. At the same time: calculating and paying PIT advances and handling the payer’s obligations towards the tax office.
• Annual obligations
  Preparation of annual documents for employees (e.g. annual PIT information) and annual settlements for the payer. Additionally: handling the termination of employment (deregistration from ZUS, employment certificate, holiday settlement, equivalents, final documents).

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Most common risks and recommendations for those returning to Poland

1. Late notifications to The Social Insurance Institution (ZUS) – lead to corrections and risks for the employee and payer.
2. Incorrect classification of insurance title or code – results in incorrect reporting and the need for corrections.
3. Failure to register family members for health insurance – may result in a break in entitlements.
4. Cross-border situations without analysis (EU/EFTA) – risk of overlapping insurance obligations.
5. Starting a business without organising settlement processes – generates growing arrears and corrections.

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Returning to Poland from abroad requires the correct arrangement of HR, payroll and insurance formalities. It is crucial to submit notifications to the Social Insurance Institution (ZUS) on time, select the correct insurance title and code, and organise the processes properly – both when taking up employment and when starting a business. In unusual situations (especially cross-border ones), it is recommended to analyse and organise documentation in order to avoid corrections and the risk of disputes with institutions.

We encourage you to read the previous parts of the guide for returnees from emigration:

• Tax relief for returnees (Part 1)
• Returning to Poland: HR and payroll formalities when taking up employment after years abroad – a complete guide for those returning from emigration (Part 3)

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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