Employee registration for insurance and contributions payment
In addition to the written contract, the employer is obliged to report the foreigner to social and health insurance within seven days and pay insurance contributions. It applies both when a foreigner has employment (umowa o pracę) or a civil law contract (a contract of mandate) (umowa zlecenia), yet does not involve people on work contract (umowa o dzieło)
The employer is obliged to calculate and pay contributions from your salary, particularly for social security and health insurance, as well as an advance payment for income tax. A private company pays contributions until the 15th of each month.
You have the right to be informed about whether the employer has paid contributions and how much they were. The employer should periodically provide you with written reports (RMUA). You can get it electronically, but only if you agree to it. The RMUA report should be divided into months, and you should receive the report for the past year by 28 February at the latest. You can get it earlier, but not more than once a month – for the previous month.
The employer is obliged to pay contributions and advance tax on the total remuneration paid to the person. It is unacceptable to pay all or part of the remuneration without taxing it and paying contributions (i.e. transferring some money under the table).