Third countries are countries which are not European Union member states with which Poland has not executed a social security treaty. Detailed principles of the applicability of the social security system to employees working in such countries depend only on the local regulations.
 
It is impossible to describe the social security systems of all third countries therefore the article presents general information about the systems in two selected countries, Brazil and China.
 
More in the article entitled: “Remote work from a third country may lead to double taxation” by Adam Alkadi, published in Dziennik Gazeta Prawna (on 1 October 2020).