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Do Polish employers have to pay social security contributions (ZUS) for Ukrainian employees working from Ukraine?
- Paweł Gorzelec
- Nov 20
- 2 min read
According to the individual interpretation issued by the Polish Social Insurance Institution (ZUS) on 14 October 2025 (ref. DI/100000/43/871/2025), a Polish employer is not required to pay Polish social security contributions for a Ukrainian employee who performs work exclusively on the territory of Ukraine — even if the employment contract is concluded with a company based in Poland.
This clarification is particularly important for businesses hiring foreign specialists working remotely or operating in cross-border structures.
Why does the place where the work is performed matter?
Under the Polish Social Insurance System Act, employment is one of the titles giving rise to mandatory social security coverage. However, the obligation to pay contributions depends not only on the form of the contract but also on where the work is actually carried out.
Key principles under the Act:
employees are subject to mandatory pension, disability, sickness and accident insurance,
the contribution base is generally the employee’s remuneration,
citizenship is irrelevant — what matters is which national legislation applies under international agreements.
Poland–Ukraine Social Security Agreement: the governing legislation follows the place of work
Two international instruments determine which country’s social security rules apply:
the 2012 Poland–Ukraine Social Security Agreement,
the corresponding Administrative Arrangement.
The agreement clearly states that an individual is subject to the legislation of the country in which the work is performed.Therefore, the location of work takes precedence over nationality or the employer’s registered office.
ZUS’s interpretation: work performed in Ukraine = no Polish contributions
ZUS emphasised that:
the Social Insurance System Act does not distinguish employees based on nationality or residence,
the decisive factor is the place of work specified in the employment contract,
if the employee performs work outside Poland, and the applicable legislation is that of a third country (in this case, Ukraine), the employee is not subject to Polish social security coverage.
As a result, the Polish employer does not pay ZUS contributions on the remuneration earned by the employee working from Ukraine.
What does this mean for employers?
Hiring a Ukrainian employee working remotely from Ukraine does not trigger ZUS obligations in Poland.
The employment contract should clearly indicate the actual place where the work is performed.
Documentation confirming that the work is performed outside Poland should be maintained.
Employers must take into account the application of Ukrainian social security regulations.
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