With regard to the local payslip, social security contributions are currently paid by both the employer and the worker; However, for the worker`s contributions, it is the employer who makes the actual payment to the social security authorities (ZUS). It is also interesting to note that the employer makes payments to the work fund and also to the Worker`s Guaranteed Benefits Fund (Fundusz Gwarantovanych Svyatozen Pracowniczych), which are calculated on the individual`s closed salary. Personal capital plans will be implemented in Poland between 1 July 2019 and 1 January 2021. Employees are registered by default in the plan. however, they may resign. The worker`s contribution is 2 per cent of earnings (can be increased to 4 per cent) and the employer contribution is 1.5 per cent of earnings (may be increased to 2.5 per cent). Employee capital plans are currently being implemented by large companies, while small businesses are successively implementing new rules. In countries that are not covered by an agreement, Polish nationals must pay all social security contributions in Poland, in accordance with national rules. All contributions paid “remain” in Poland and cannot be transferred to the third country or deducted from the social security agency after leaving their job in Poland. Certain categories of Polish workers are subject to the early retirement age, which is subject to collective agreements. No provision for higher retirement benefits due to retirement delay. More detailed information about the Polish system can be found at Polish addresses on the information sheet of this publication or on the Polish Social Security website for www.zus.pl and on the Polish Social Security website for KRUS www.krus.gov.pl/en/about-krus/.
A complete list of routine uses for this information can be found in our Recording Information System entitled, Earnings Records and Self-Employment Income System, 60-0059. This communication, additional information on this form and information about our programs and systems are available online from www.socialsecurity.gov or in any social security office. – Social Security Agreement of April 2, 2008 between the Republic of Poland and the United States of America, on the other hand, if your employer sends you from one country to work for that employer or subsidiary in another country for five years or less, you will continue to be covered by your country of origin and you will be released from coverage in the other country. Like what. B when a U.S. company sends an employee for that employer or subsidiary to Poland to work for at least five years, employers and workers pay only the United States.