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Mortgage in Poland when you work remotely for a foreign company: employment contract or B2B

You live in Poland and work from home for a company abroad, on an employment contract or as a B2B contractor: how Polish banks treat this income, what the salary currency changes, tax, social security and documents.

KredytPolska editorial team
Updated:

In short

When you work remotely for a foreign company, a Polish bank looks first at the form of the contract and only then at the country of the company. An employment contract with a Polish subsidiary or a Polish employer of record is a normal Polish job for the bank. A contract signed directly with a foreign company counts as income from a foreign employer, which only some banks accept. B2B with a foreign client is a business, assessed like any sole trader. In every case a salary in euro or dollars may be converted more cautiously than a salary in złoty.

Three set-ups, three different assessments

  • Employment contract with a Polish entity, such as the company's Polish subsidiary or an employer of record. You get a salary certificate and a PIT-11 like any employee in Poland, and the bank treats you as a regular employee.
  • Employment contract directly with a foreign company. For the bank this is income from a foreign employer. Only some banks accept it, and the bank decides which countries and currencies it takes.
  • B2B: your own business in Poland, a client abroad. The bank assesses you as a business owner: how long the business has existed, the form of taxation and income from the tax return or records.

Salary currency and loan currency

The Polish Mortgage Credit Act (art. 6(1)) allows a loan only in the currency in which you earn most of your income or hold most of your assets, and the KNF Recommendation S asks banks to match the loan currency to the income currency. If your salary or invoices are in euro or dollars, the bank may treat it as foreign-currency income: convert it with a safety margin, offer a loan in złoty only if most of the household's income or assets are in złoty (for example thanks to a co-borrower paid in Poland), or not accept it at all.

For B2B, Polish tax law converts foreign-currency revenue into złoty at the NBP average rate from the last business day before the revenue (art. 11a of the PIT Act), so your books and tax return are in złoty. The bank still sees the contract and the payments in foreign currency and decides how to treat the income.

Employment with a foreign company: tax and social security

If no one in Poland withholds your income tax, the PIT Act (art. 44(1a)(1)) requires you to pay monthly tax advances yourself and to file a PIT-36 return after the year. The bank will then ask for your PIT-36 and proof of payment instead of a PIT-11, and unpaid advances can stop the application.

In the EU, employees are insured in the country where they work (art. 11(3)(a) of Regulation 883/2004), so working only from Poland usually means Polish social security (ZUS). Since 1 July 2023 Poland applies the framework agreement on cross-border telework: if you work from home in Poland less than 50% of your working time, you and your employer can jointly request insurance in the employer's country. Have a ZUS certificate or an A1 certificate ready.

Documents to prepare

  • Polish entity: salary certificate on the bank's form and bank statements.
  • Foreign employer: employment contract (often with a sworn translation), recent payslips, PIT-36 with proof of tax advances, bank statements, information on where you are insured (ZUS or A1).
  • B2B: contract with the client, invoices and matching bank statements, PIT return and accounting records, certificates of no arrears from ZUS and the tax office.

If you are not a Polish citizen, the rules for foreigners also apply: residence status and how long you have lived in Poland. See the mortgage guide for foreigners. The full description in Polish: Kredyt hipoteczny przy pracy zdalnej dla zagranicznej firmy.

Frequently asked questions

Can I get a mortgage in Poland if I work remotely for a foreign company?

Yes, but not in every bank. The bank looks at who formally employs you, the type of contract and the currency of your salary. A contract with a Polish subsidiary or employer of record is a regular Polish job for the bank; a contract directly with a foreign company is accepted only by some banks.

Does a salary in euro lower my borrowing capacity?

Often yes. The law links the loan currency to the currency of most of your income, and banks usually convert foreign-currency income with a safety margin. A co-borrower earning in złoty helps.

Do I pay Polish social security when I work from Poland for an EU company?

Usually yes, because employees are insured where they work. Under the framework agreement on telework, applied in Poland since 1 July 2023, you can request insurance in the employer’s country if you work from Poland less than 50% of the time.

Sources

  1. Mortgage Credit Act of 23 March 2017, art. 6 (Polish)
  2. PIT Act, consolidated text Journal of Laws 2026 item 592, art. 11a and 44 (Polish)
  3. Regulation (EC) No 883/2004, art. 11 and 16 (EUR-Lex)
  4. FPS Social Security (Belgium): cross-border telework in the EU, the EEA and Switzerland
This guide describes general rules and typical bank practice as of October 2026. Details

It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.

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