Contributions · Social security (ZUS) and health insurance

Is a foreigner subject to ZUS social insurance in Poland

Published: 31 July 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 6 min

You employ a foreigner and are not sure whether to pay contributions for them? We explain the territoriality principle, how to register with ZUS and the situations in which contributions remain abroad.

Table of contents
  1. Territoriality principle
  2. Registration with ZUS
  3. When no contributions are due in Poland
  4. Different bases, different rules
  5. Legal basis and sources

1. Territoriality principle

The Polish social insurance system is based on the territoriality principle: as a rule, insurance covers a person performing work on Polish territory, regardless of citizenship. An employee hired under an employment contract is subject to compulsory insurance (Article 6(1)(1) of the Social Insurance System Act).

In short: if a foreigner works legally in Poland under an employment contract, the employer registers them with ZUS and pays contributions exactly as for a Polish citizen.

2. Registration with ZUS

An employee is registered for insurance using form ZUS ZUA (full insurance) or ZUS ZZA (health insurance only, where social contributions are not due). Registration must be made within the statutory deadline from the moment the obligation arises.

3. When no contributions are due in Poland

There are exceptions to the territoriality principle arising from EU coordination (posting with an A1 certificate) and from international agreements with non-EU countries. Contributions may then remain in the sending country.

4. Different bases, different rules

Note: mandate contracts, B2B and internships have separate contribution rules. The scope of contributions depends on the insurance basis and on overlapping bases — confirm this in the specific case.
Show more: how the type of employment affects contributions

Employment contract vs. mandate contract and B2B

An employment contract means full contribution coverage. For mandate contracts, the overlap of insurance bases and age matter (pupils/students under 26 are sometimes exempt from social contributions). Self-employment (B2B) follows its own rules. Each basis should be assessed separately.

Not sure how to handle contributions for a foreign employee?

We will determine the correct insurance basis, the proper ZUS registration and any exclusions arising from coordination — without the risk of contribution arrears.

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Legal notice: this article is for information purposes only and does not constitute legal advice. Legal status: 2026 (Act of 13 October 1998 on the social insurance system, including Article 6).

Sources: Act of 13 October 1998 on the social insurance system, Article 6; zus.pl. The above commentary is our own; the provisions cited should be verified against the current text of the act before taking any action.