Human Resource Services (HRS)

Our team

The HRS (Human Resource Services) team that comprises of 50 specialists is the largest one in the Tax & Legal department of PwC. This team includes specialists having extensive knowledge and experience in the areas of personal income taxation and social security, procedures of legalization of stay and work, international assignments as well as human capital consulting. Our expertise in Polish, international and the EU regulations as well as constant monitoring of the changes in the tax and social security law enable us to provide our clients with comprehensive advisory aimed at solving problems encountered by the Polish and foreign companies.

Our services are primarily addressed to:

• Employers
• Foreign nationals performing work/delivering services in Poland
• Polish nationals seconded to work outside Poland
• Management and supervisory board members as well as management staff
• Individuals who obtain revenue from copyrights, patents and inventions
• Partners and shareholders of partnerships and companies
• Individuals conducting business activity

Scope of our services:

Tax advisory

• Tax effective employment structures for Polish and foreign employees including creative ones (experts, programmers, analysts, constructors, employees of  research institutes, etc.)
• Tax advisory for high earners, to include international tax optimization
• Tax optimization for board members and management staff
• Advisory regarding taxation of remuneration and additional benefits
• Employees’ Stock Option Plans
• Taxation on income derived from sales of shares/enterprises
• Specialized services for German-speaking clients (German desk) and Japanese-speaking clients (Japanese desk)

Tax compliance

• Advisory regarding taxpayer’s and employer’s obligations
• Preparation of monthly and annual tax reconciliations
• Assistance in making tax payments to appropriate Polish tax offices’ bank accounts
• Applying for obtaining a taxpayer’s identification number (NIP) and data update in case of any change
• Representing client during the administrative proceedings before the Polish tax authorities (Polish tax offices and chambers, Ministry of Finance)
• Coordination of tax settlements between host and home countries

Social security consulting

• Optimization of engagement structures in the scope of social security and health insurance burdens
• Consulting regarding the social security and health insurance implications of specific compensation and benefits elements
• Consulting regarding the social security implications of various legal titles under which remuneration is paid  

Social security – international transfers of employees

• Planning of efficient solutions in the scope of assignment of employees in the light of the social security regulations, including the Regulation (EC) No. 883/2004 of the European Parliament and of the Council and Regulation (EEC) No. 1408/71 of the Council as well as bilateral agreements concluded by Poland
• Preparation of applications for documents certifying that individuals seconded to work within the European Union and countries with which Poland concluded bilateral agreements in the scope of social security are subject to social security system of a given country (e.g. forms A1, E 101, PL/USA 1)
• Preparation of applications for obtaining European forms certifying the possibility to take advantage of state healthcare in a host country
• Preparation of agreements for taking over the  remitter’s obligations in the scope of social security and health insurance contributions by a non-Polish employee under the respective regulations   
• Preparation of calculations of social security and health insurance contributions as well as preparation and filing with the appropriate Polish authorities of registration and reconciliation documents for assignees to Poland and being subject to obligatory  social security and health insurance in Poland
• Preparation of documents necessary to register an individual for the purposes of voluntary pension and disability insurance
• Concluding agreements with the National Health Fund (Narodowy Fundusz Zdrowia) for the accession to voluntary health insurance on behalf of insured individual
• Representing clients in administrative proceedings before the Social Security Authority (Zakład Ubezpieczeń Społecznych)
• Preparation of applications to the Social Security Authorities (Zakład Ubezpieczeń Społecznych) for obtaining a written interpretation on the scope of method of applying social security regulations

Immigration procedures - legalization of stay and work

• Obtaining work permit and its extension
• Obtaining permission for taking up residence for a limited period of time for foreigners and their accompanying family members
• Obtaining permit for settling in on the Polish territory
• Registration of stay of EU citizens on the territory of Poland
• Obtaining a permit for stay for long-term EC residents
• Official certification or acquisition of Polish citizenship
• Placement of foreign documents in Polish offices
• Assistance in obtaining Polish documents
• Validation of foreign diplomas
• Obtaining certificates of clean criminal records of foreigners in Poland
• Immigration audit on client’s request

Consulting on employees’ international assignments

• Designing international assignment policy
• Adjusting assignment policy created by foreign head office to Polish tax and legal regulations  
• Drawing up respective forms of documents in a way that they would secure company  and employees’ interests
• Preparing professional manuals for assignees and specialists dealing with management and administration of international assignments
• Learn More…