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Poland – Seconded Persons Act Brings New Obligations for Employers

Poland – Seconded Persons Act Brings New Obligations

This GMS Flash Alert reports on Poland’s Seconded Persons Act which aims to introduce into Polish legislation the provisions of the European Union (EU) directives concerning the posting of workers in the framework of the provision of services.


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Flash Alert 2016-091

On 18 June 2016, the provisions of Poland’s Seconded Persons Act entered into force.1  The new rules aim to introduce into Polish legislation the provisions of the European Union (EU) directives2 concerning the posting of workers in the framework of the provision of services. 


This new legislation imposes a number of obligations on, and new procedures to be followed by, companies sending their staff to Poland.  Penalties may be imposed if employers are deemed to be non-compliant. 

New Obligations for Employers Sending Employees to Work in Poland

The most important change for employers concerns new processes under which the Polish Labour Inspectorate will be able to verify whether rules regarding assigned individuals have been followed, in particular: 

  • Whether the company sending the employee to work in Poland actually carries out genuine business activity in the country where its headquarters are located, and 
  • That the assignment is of a temporary nature.

Moreover, employers sending assignees to work in Poland will be obliged to:

  1. File a declaration to the Labour Inspectorate, at the latest by the day the employee starts work in Poland.
  2. Appoint a person to act as a point of contact with the Labour Inspectorate (“contact person”).  This individual should be based in Poland during the period of the assignment.
  3. Maintain and upon request make available to the authorities documentation concerning the assigned individual during the period of assignment and for two years following the end of the assignment.3


The foreign employer is obliged to meet the above obligations (filing the declaration and nominating a contact person) no later than the first day the employee works in Poland.

In the case of assignments already underway on the date the new regulations came into force (18 June 2016), the employer has to meet the above obligations within three months, i.e., by 18 September 2016.


Penalties of between PLN 1,000 and PLN 30,000 (approx. EUR 200 – EUR 6,500) can be imposed for failure to meet the new obligations.

Rules May Also Affect Polish Employers

The new regulations also apply to Polish companies sending employees to work abroad. At the request of the Labour Inspectorate, they will be required to provide information about their business in Poland and the conditions under which their employees are assigned to work abroad. 


1  Dziennik Ustaw (Journal of Laws) 2016, position 868 (statute in Polish).

2  For the Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (‘the IMI Regulation’), click.

3  More information can be found (in English) on the website of the Chief Labour Inspectorate.


For additional information or assistance, please contact your local GMS or People Services professional* or one of the following professionals with the KPMG International member firm in Poland:


Mateusz Kobylinski


Tel. + 48 22 528 11 91


Elzbieta Kurkowska

Senior Manager

Tel. + 48 22 528 10 04


Marcin Retka 


Tel. + 48 22 528 17 55 


* Please note that the KPMG International member firm in the United States does not provide immigration services.

The information contained in this newsletter was submitted by the KPMG International member firm in Poland.

© 2021 KPMG Tax M Michna Sp.K, a Poland limited company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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