Coverage under the Polish Social Security system is voluntary for Polish citizens
employed abroad by a foreign employer. Coverage is also voluntary for Polish citizens
working for a foreign employer at a branch office in Poland; spouses of certain diplomatic,
cultural, information organization and institute employees posted abroad; certain
persons caring for family members; certain persons engaged in Ph.D. studies; certain
members under age 25 of religious organizations; and certain professionals from other
European Union states.
Prior to 1999, employers paid all social insurance contributions. As of 1999, this
contribution liability equaled approximately 45 percent of the workers’ gross earnings.
Under the new rules (January 1, 1999), self-employed workers opting to make health
insurance, sickness and maternity contributions and workers opting for voluntary coverage
pay 100 percent of all contributions.