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WEBINAR | Employees from Ukraine in Poland - in which country they should pay personal income tax and social security contributions?
26 October | 10:00 - 11:30 | Free event
Employment of employees from Ukraine by Polish employers has been a common practice for many years. Moreover, after the Russian invasion on Ukraine in February this year, millions of Ukrainian citizens were forced to leave their country to search a safe place to live. A large part of them moved to Poland to seek shelter from the war here. At least some of them started working remotely in Poland for their Ukrainian employer or were employed by Polish employers.
In addition to the obligations in the field of immigration and labor law, performance of work by Ukrainian citizens in the territory of Poland has specific tax and social security consequences, mainly in Poland, but also in Ukraine. These effects depend on the form of employment, the employee's tax and social security situation, the length of their stay in Poland and may occur in one country or in both.
The legal and tax consequences apply not only to the employees, but also to the employer, who as the tax and social security remitter is responsible for the proper and legal employment and settlement of tax and social security charges to the respective authorities in Poland and Ukraine.
Agenda:
During the Webinar, together with experts from Vasil Kisil & Partners in Ukraine, we will cover the following topics:
Polish tax considerations:
- Rules of taxation of ukrainian individuals working in Poland
- Tax residence of Ukrainian citizens working in poland - its determination and documentation in the context of the situation of people forced to leave ukraine.
- Taxation in Poland of income obtained by Ukrainian citizens working in Poland - depending on their tax residence and the way of employment.
- Tax allowances and exemptions for Ukrainian employees in Poland.
- Social security consequences of employment performed in Poland.
- Risk of pe of Ukrainian employer in Poland.
- Taxation of persons pursuing individual economic activity (self entrepreneurs) in Poland.
- Avoiding double taxation of income from work or self entrepeneurship in Poland.
Ukrainian tax perspective:
- Ukrainian tax residency of individuals moving abroad due to war: key criteria and practical approaches.
- Tax reporting in Ukraine.
- Calculation of personal income tax, options to set-off the taxes paid abroad.
- Social security contributions.
- Military contributions.
- Options to voluntarily terminate Ukrainian tax residency to avoid double taxation.
- Ukrainian private entrepreneurs working abroad: options to continue enjoying favourable 2 (5) % tax rate.
Speakers
Expert in taxation, regulation of trade and economic relations.
Advises foreign investors on doing business in Ukraine.
For almost 20 years, Alexander has been advising on investment projects in infrastructure, real estate and construction.
Specializes in structuring businesses and transactions, international taxation.
Experienced in legal supporting of investment projects in construction, agriculture, energy, etc.
Head of the Employment Tax Practice.
She has over 25 years of experience in employment tax advisory. She specialises in personal income tax and social security matters with a special focus on global mobility of employees into and outside of Poland.
She advises Polish and international clients on optimisation of employment costs for board members and senior executives, as well as on tax planning structures for engaging employees in Poland.
Moreover, she is experienced in assessing tax consequences of employee share plans and taxation of capital gains.
She is an author of numerous publications on Polish and international employment tax and social security issues.
She is a lecturer at seminars and workshops in Poland and abroad. She is a frequent speaker and organiser of webinars on employment taxes.
She previously worked for a Big Four firm.
Tomasz has over 16 years of experience in the field of employment tax. He specializes in personal income taxation, in particular in respect of income derived from intellectual property rights, income earned by cross-border workers and employee benefits.
He is experienced in implementing costs effective remuneration structures for executives and employees. He drafts employee posting policies and procedures as well as develops tax equalization reconciliations. He has also developed or reviewed thousands of Polish annual tax returns filed by cross-border taxpayers.
Tomasz is an author of many publications on Polish and international employment tax and social security issues. He is a lecturer at seminars or workshops and a speaker at webinars on employment taxes.
He previously worked for a Big Four firm.