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Employee secondment and accounting


Employees are most frequently seconded abroad in enterprises operating across many locations, often internationally. Such enterprises have to be flexible in management of their human resources and must frequently change the place of work of their employees. It is those enterprises that have encouraged us to design this service.

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Accounting for seconded employees in Poland is a complex and difficult task incorporating payroll, tax, insurance and labour law aspects. 

By outsourcing this task to experienced specialists you can be sure that it is done properly. You do not have to worry about the skills of the staff or consequences of any irregularities.

Thanks to the many years of delivering payroll services to international enterprises Rödl & Partner's specialists in Poland have hands-on experience in accounting for seconded employees. 

Rödl & Partner's clients have access also to legal advice on posting their employees abroad.

​The employee secondment occurs when the place of work specified in the employment contract is changed at the employer's request. 

For the employer, this triggers the obligation to duly account for such an employee's income tax and social insurance contributions as well as obligations against the Labour Fund and the Guaranteed Employee Benefits Fund. 

If the secondment is abroad and the salary is paid in a foreign legal tender, the conversion must be done at the correct exchange rate.

Contact Person Picture

Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

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