A working trip of the foreign worker abroad from the company, which has the main place of activity in Poland, requires compliance with a number of conditions regarding his / her employment, social insurance, taxes and the working trip period.

A working trip (Podróż Slyżbowy, Delegowanie) is the temporary direction of the employee to work to complete a specific task in the territory of another state. At the same time, the employee company takes place in Poland, and a significant part of its economic activity is also carried out in Poland. It is assumed that after the end of the business trip, the employee will return to Poland to resume work here.

The employer is obliged to provide transport and housing for delegated employees, that is, to compensate for the costs of a working trip.

A foreign worker must legally reside in the country and must be legally employed on the basis of a work permit or a statement of assignment of work to a foreigner. Work permits for foreigners issued in Poland are valid only in Poland. In order for a foreigner to perform work duties on a working trip, some EU countries, such as Germany, require a permit to be obtained in their country from the Federal Department of Labor (Federalnego Urzędu Pracy (niem. Bundesagentur für Arbeit)). A work permit in Germany for a foreign worker can be replaced by obtaining a Vander Elst visa. In Belgium, the registration of a posted worker in the Limosa system is used.

In addition, the posted worker and the employer must comply with the employment conditions applicable in the country of assignment, such as minimum hourly wages, minimum rest periods, maximum working hours, occupational health and safety, etc. It is also necessary to comply with the qualification requirements, confirmed by certificates or licenses.

Social and health insurance. The employer company must obtain the A1 certificate, which is used in the European Union and confirms that the employee remains covered by the social security system in Poland while he/she is posted abroad, and also allows for the use of health insurance in the country of posting. In order to receive health services in the EU countries, it is necessary to obtain a European Health Insurance Card / Europejska Karta Ubezpieczenia Zdrowotnego – EKUZ.

Taxes. If a foreign employee is a tax resident of Poland, i.e. has a center of personal or economic interests such as residence, place of work, family ties, permanent economic interests in Poland or is in Poland for 183 days a year, then such an employee is subject to Polish tax laws and the posted employee must pay taxes on all of his/her income in Poland, regardless of where it was earned. In some cases, agreements on the avoidance of double taxation concluded between Poland and other countries apply, on the basis of which the employee may pay taxes on income only in Poland. In the absence of tax residency in Poland and such agreements, the employee pays taxes on income separately in Poland and in the country of assignment.