Remote work across borders looks simple from the outside. An employee moves to another country and keeps the same laptop, the same team and the same contract. The legal position, however, does not travel with them.

This applies in both directions, and the questions are the same either way:

• an employee of a Polish company relocates abroad, or
• someone lives in Poland and works remotely for an employer registered elsewhere.

Below are the four areas to settle before the move rather than after it.

Tax – where will it be paid?

The starting point is tax residence. In Poland, a person may be treated as a tax resident if they:

• spend more than 183 days in Poland in a tax year, or
• have their centre of personal or economic interests here – family, main source of income, property, social ties.

That “or” is the most frequently overlooked part of the rule. Only one of the two tests needs to be met. Someone who spent 100 days in Poland but has family and a home here may still be a Polish tax resident.

The same logic applies in reverse. The other country has its own thresholds, often similar to Poland’s, which means both countries can consider the same person resident. The relevant double tax treaty and its tie-breaker rules then decide the outcome.

Simply counting to 183 is not enough. For longer stays, the position is worth establishing in advance – and reflected properly in personal income tax obligations and annual tax settlements on both sides.

Social security – which country’s system applies?

Within the EU and EEA the general rule is straightforward: contributions are due where the work is physically performed. Remote work from abroad can therefore mean falling under the local social security system, even if the contract is Polish and the employer is registered in Poland.

There are exceptions, and the most useful one is often unknown to the people it would help.

The EU Framework Agreement on cross-border telework

Since 1 July 2023, an EU Framework Agreement on the application of Article 16(1) of Regulation (EC) 883/2004 has been in force. Poland is a signatory.

It allows an employee to perform remote work from their country of residence for less than 50% of total working time while remaining insured in the country where the employer is based. The previous threshold was 25%, so this is a genuine relaxation.

The conditions:

• both countries – the employee’s country of residence and the employer’s country of registration – must be parties to the Agreement (there are around seventeen, including Germany, Spain, Portugal, Czechia, the Netherlands and Sweden),
• both employee and employer must agree to apply it,
• an application is submitted to the social security institution, and coverage is confirmed by an A1 certificate (in Poland, form US-34),
• it does not cover people who also hold other work or run a business in their country of residence, or who work across three countries.

Workation is a different matter

A common misunderstanding: the Framework Agreement does not cover workation – adding a few days of remote work to a holiday somewhere pleasant. It applies to people whose country of residence and employer’s country of registration are different, and who regularly work from their country of residence.

Nor is every instance of remote work from abroad a posting. A permanent relocation usually means contributions become due in the new country.

Why the A1 matters: someone performing cross-border work without a valid certificate can be treated as uninsured in the system they assumed covered them. In practice that means gaps in entitlement and financial exposure on both sides. Determining the applicable legislation and handling the paperwork is part of managing social security contributions properly.

Planning a relocation, or already have someone working from another country? Write to us and we will establish where contributions are due →

Health cover

A change in the social security system that applies also changes access to healthcare.

The EHIC is not a solution for living and working abroad. The card covers necessary treatment during a temporary stay – it does not replace insurance in the country where a person actually lives and works. When residence moves, the appropriate document is usually the S1, which registers entitlement in the host country’s system.

Check what cover will genuinely apply in the specific situation, rather than assuming the card is enough. For anyone insured in Poland, the starting point is how health insurance contributions are handled.

Employment law

Work performed from another country can bring that country’s employment law into play – minimum standards, working time, leave entitlements, termination rules.

Before the move, an employer should establish:

• where the work will be performed,
• for how long,
• which employment law will apply,
• whether additional obligations arise on the employer’s side – registration, contribution or reporting duties.

The last point is usually the most expensive. In some cases, an employee’s presence in another country creates registration obligations for the employer itself, and occasionally a taxable presence. Where a company has no entity in the destination country and does not want one, an employer of record arrangement is the standard answer – and where the arrangement runs into Poland, ongoing HR and payroll support keeps the documentation defensible.

For individuals relocating to Poland, the practical layer comes first: a PESEL number and a trusted profile are needed for almost every subsequent formality, from tax filings to social security registration. We cover that in PESEL and ePUAP creation.

Is B2B the safe option? Less so since 2026

Switching to a B2B contract is often presented as a way to simplify cross-border remote work. It does not automatically remove tax or social security risk – and since 2026 it adds a new one.

Where the cooperation in practice looks like employment – subordination, fixed working hours, no genuine commercial risk, a single client – the arrangement amounts to bogus self-employment.

Since 8 July 2026, Poland’s National Labour Inspectorate can challenge such a contract by administrative decision, without waiting for a court judgment. We covered the new powers in our article on the 2026 reform of the Labour Inspectorate.

For someone working across borders the problem compounds: alongside “is this really B2B?” comes “under which country’s law?”. If B2B is to be a deliberate choice rather than a workaround, the arrangement needs the genuine features of a business relationship from the outset.

Four questions to answer before you start

1. Where will I be tax resident? Check both countries, and remember that day-counting is only half the test.
2. Which country’s social security system will apply? The default is where the work is performed; exceptions require specific conditions to be met.
3. Do I need an A1 certificate, and do I have grounds to obtain one? Submitting an application is not the same as qualifying.
4. Which employment law will apply, and does the arrangement create obligations for the employer?

Plus one more for B2B arrangements: would this contract withstand an inspection – by the standards of both countries?

Book a conversation and go through your set-up before the move, not after it →

Summary

Cross-border remote work can be straightforward, but only when the tax, social security and employment consequences are checked in advance.

Checking beforehand usually costs one conversation and a handful of documents. Sorting it out afterwards means amended filings, contributions owed in two systems, and an argument about which country’s law applied in the first place.

Frequently asked questions

Can I work remotely from another country and stay in the Polish social security system? In certain situations, yes. The most common basis is the EU Framework Agreement on cross-border telework, provided that remote work from the country of residence accounts for less than half of total working time and both countries are signatories.

Does the Framework Agreement cover workation? No. It applies where the country of residence and the employer’s country of registration are different and the person regularly works from their country of residence – not to adding remote work onto a holiday.

Do 183 days in Poland always determine residence? No. It is one of two independent tests. The other is the centre of personal or economic interests, and meeting either one is sufficient.

Is the EHIC enough for a longer stay? No. The EHIC covers necessary treatment during a temporary stay. Where residence moves, the S1 document is usually the correct route.

Does a B2B contract solve the problem? Not automatically. If the cooperation displays the features of employment, it can be challenged by administrative decision from 8 July 2026.

Can an accounting firm help with this? Yes – with establishing residence and filing obligations, with social security determinations and A1 documentation, and with assessing whether the chosen arrangement is defensible.

Need support?

Planning a longer stay abroad, or do you have people on your team working from another country? Get in touch before the arrangement starts.

At Easybooks we help establish tax residence, identify the applicable social security system, prepare A1 documentation, and assess whether the chosen form of cooperation would withstand scrutiny – in Poland and abroad.