Performing remote work from a country other than Poland may mean that there will be a need to pay contributions there. In order to avoid this, an appropriate certificate should be obtained confirming being covered by the Polish social insurance system.

In this article, the authors discuss the issue of remote work from the territory of a non-EU country which Poland has concluded a bilateral social security agreement with. They analyze the differences between two social security agreements: between Poland and Ukraine (hereinafter: Agreement with Ukraine) and Poland and the United States of America (hereinafter: Agreement with the USA).

The second article by Katarzyna Serwińska and Adam Alkadi was published in Dziennik Gazeta Prawna entitled "Remote work in a country outside the EU on special terms" (edition of 24 September, 2020).