Ukrainian citizens are the largest group of foreign workers in Poland. We explain where contributions are paid for them, how the Poland–Ukraine agreement works and what the aggregation of insurance periods offers.
1. The Poland–Ukraine agreement
Social security relations between Poland and Ukraine are governed by the Social Security Agreement of 18 May 2012 (Journal of Laws 2013 item 1373). It regulates, among other things, the applicable legislation and the aggregation of insurance periods.
2. Where contributions are paid
The rule is contribution liability in the state where the work is performed — a Ukrainian citizen working in Poland is, in principle, subject to the Polish ZUS. The agreement provides for exceptions (e.g. in posting) and the corresponding certificates.
3. Benefits and aggregation of periods
The agreement allows the aggregation of periods of insurance completed in Poland and in Ukraine for the purpose of establishing entitlement to benefits (e.g. pensions). This is important for people with a "mixed" work history.
4. What to keep in mind
Show more: what posting looks like in the Poland–Ukraine relationship
Posting in the PL–UA relationship
When posting a worker between Poland and Ukraine, the agreement allows insurance to be maintained in the sending country for a defined period, on the basis of the appropriate certificate. The details depend on the direction and length of the posting.
Do you employ Ukrainian citizens? We will put the contributions in order
We will determine the correct contribution liability and ZUS registrations, taking into account the Poland–Ukraine agreement, including in posting.
Book a free consultationLegal notice: this article is for information purposes only and does not constitute legal advice. Legal status: 2026 (Agreement between the Republic of Poland and Ukraine on social security of 18 May 2012, Journal of Laws 2013 item 1373).
Sources: the Social Security Agreement between the Republic of Poland and Ukraine of 18 May 2012, Journal of Laws 2013 item 1373; zus.pl — Ukraine. The above discussion is our own; it is worth verifying the cited provisions against the current text of the Act before taking action.