In January 2009, provisions came into force, which lifted the Civil Code regulation according to which monetary liabilities within Polish territory had to be, as a principle, expressed in the Polish currency. Abolishing this regulation has enabled, among other things, an employment contract to specify that remuneration should be paid in a currency other than PLN.
However, it has to be noted that there are some complications resulting from the specification of remuneration in a currency than PLN. Regardless of the currency, the employer will still be obliged to calculate and pay a tax advance payment and social insurance premiums in PLN.
Contact person: Paweł Tomasik, pt@pnplaw.pl