Contributions · Social security (ZUS) and health insurance

Social security agreements with non-EU states

Published: 28 August 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 6 min

For non-EU workers, the place where contributions are paid is often decided by a bilateral agreement. We explain what such agreements govern, how the insurance certificate works and how to check whether a given country is covered.

1. Why bilateral agreements

With some non-EU states, Poland has concluded bilateral social security agreements. Their aim is similar to EU coordination: to avoid double contribution liability and to aggregate insurance periods for benefit purposes (e.g. pensions).

2. What they govern

The agreements determine, among other things, the applicable legislation for work and posting and the rules for aggregating periods. Instead of the EU A1, the insurance-coverage certificate provided for in the given agreement is used.

Note: if there is no agreement with the worker's country of origin, the territorial principle applies — work in Poland means Polish contributions.

3. How to check whether there is an agreement

ZUS keeps a list of contracting states and forms. Before posting or hiring, it is worth checking whether a given country is covered by an agreement and what documents are required.

4. The risk of double contributions

Risk: a mistaken assumption that an agreement exists, or the lack of the proper certificate, may lead to a dispute over the place of contribution liability. Verify the status with ZUS.
Show more: what aggregating insurance periods involves

Aggregating periods

For the entitlement to benefits (e.g. a pension), the agreements allow the aggregation of insurance periods completed in both states. This matters for workers who spent part of their career abroad.

Do you hire or post a non-EU worker?

We will check whether a social security agreement exists and determine the correct contributions and documents to avoid double contribution liability.

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Legal notice: this article is for information purposes only and does not constitute legal advice. Legal status: 2026 (bilateral social security agreements concluded by the Republic of Poland).

Sources: bilateral social security agreements; zus.pl — international agreements. The above discussion is our own; it is worth verifying the cited provisions against the current text of the Act before taking action.