Departure conditions & formalities

Leaving Europe | Departure conditions/formalities | Poland

If you have worked in Poland, here you can find some practical information on taxes and social security related to your stay.

If you have received income in Poland during the calendar year, you are obligated to submit a relevant tax declaration to a tax office in Poland and pay an unpaid part of due taxes (if exist) before the end of April of the following calendar year. If the tax obligation is not fulfilled, tax arrears will occur.

In order to settle all tax issues, you should receive from your employer a PIT-11 or PIT-12 form (stating all the taxes and health and social security contributions paid by the employer). The forms are issued to all employees by the end of February of a year following the year when the income was received. The PIT-11 form means that you will have to then prepare the tax declaration by yourself and then submit it before the end of April to the relevant tax office in Poland (in person, by post or electronically). If you receive the PIT-12 form, it means that your employer will submit the tax declaration for you and you don't have to do anything more.

Leaving Poland before the end of the calendar year, when the income was received, does not exempt foreigners from tax obligations towards the Polish tax authorities.

You should report the fact of leaving the territory of Poland to your tax office and to a district office where you had your temporary registration (pl. meldunek).

Having worked in Poland, you should also remember to collect your employment certificate and a copy of the employment contract (being a legal basis of work performed during your stay).

Keeping all the documents related to your research stay in Poland allows you to add your social security contributions payment periods from Poland to periods qualified in other European Union countries, Norway, Iceland, Liechtenstein and Switzerland, according to the European social security coordination.

Another useful advise for persons leaving Poland is to remember to close your bank accounts in Poland if you don't need them anymore.

If you are leaving Poland to work in research in another European country, you will find useful information on entry and working conditions as we as daily life at other EURAXESS websites of 40 countries active in the network.