For many years, the issue of the qualification of the expenses incurred by the employer for the accommodation of workers posted abroad has stirred up strong feelings. For a long time, the prevailing view was that the expenses in question constituted the worker’s revenue, subject to taxation. Recently, a new line of case-law, presenting a completely different viewpoint, has emerged in the jurisprudence of the Supreme Administrative Court.

Independently of whether an employee goes on a business trip or is seconded to work abroad, daily allowances are mentioned in the context of his/her departure. However, the role of daily allowances for a worker in the delegation and a posted employee is different. We will try to explain these differences in this article.

Persons travelling to the USA in order to work should obtain a visa. The type of visa to be applied for depends on the type of work performed by the employee. The H-2B visa is for persons travelling to the USA to work outside the agricultural sector.

On 1 January 2026, the minimum remuneration in Germany will be increased. The change not only results in higher wages received by workers seconded to Germany, but also requires employers and temporary employment agencies posting workers to Germany to update HR documents and re-examine business strategy.

Since October 2025, a system for managing external borders, i.e. EES, has been implemented in 25 EU countries, as well as in Iceland, Liechtenstein, Norway and Switzerland. This system allows for the registration of non-EU citizens coming to the EU for a short stay.

For many companies, posting employees to work within the European Union offers an opportunity for development, new contracts and greater competitiveness. However, for secondment to be legal, safe and cost-effective, it’s necessary to prepare the documentation properly – especially the international secondment addendum which constitutes the basis for changing the place of work.

If workers travel to the United States of America, the rules concerning the posting of employees to EU territory can’t be applied. Special regulations apply here. The Polish-American social security agreement which specifies, among others, the principles for determining the appropriate social security legislation is one of them.

On 24 December 2025, provisions on the transparency of remuneration in the recruitment procedure will come into force. This change will have a significant impact on the entire labour market, including the engagement of employees posted to work abroad.

The A1 certificate constitutes the document confirming the appropriate legislation in the field of social security. It should also be held by a self-employed person who is active in several EU Member States.

The equivalent for washing workwear is paid both to posted employees and those working in Poland. The payment of the benefit in question is directly related to the employer’s obligation to provide employees with work clothing and footwear for free, as well as to take care of its washing, maintenance, dust removal and disinfection.

Posting employees abroad involves numerous formal obligations. In the case of secondment of workers to Sweden, the employer must declare this fact to the Swedish Work Environment Authority (Arbetsmiljöverket). The notification is mandatory for any company sending employees to Sweden in the framework of the provision of services.

The possibility of delivering official correspondence by electronic means is slowly becoming commonplace. On 1 January 2025, the first group of entities became required to use the electronic delivery system. Over time, the obligation in question will be extended to more entities.