Poland as the destination for Shared Services Centers

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22 Poland as the destination for Shared Services Centers 2 .8 Legal aspects of employment in Poland Employment conditions are regulated by the Labor Code, which applies to both Polish citizens and foreigners employed in Poland. In order to be employed in this country, foreigners must obtain a work permit from the relevant administration authority, barring specific exemptions 22 . Remuneration is usually negotiated between the employer and employee, unless it is defined in a collective labor agreement. Every year, the Minister of Economy, Labor and Social Policy determines the minimum level of a monthly gross remuneration (PLN 1,276 in 2009). Starting this year the personal income tax rates paid by individuals have been reduced and currently amount to 18% (for annual income not higher than PLN 85,528) and 32% (for income above that amount). Employees are also obliged to pay a share of their health and social insurance contributions, which is deducted from their salaries and paid on their behalf by the employer along with his share. The health insurance contribution rate is 9%. The division of social insurance contributions is as follows: Table 6 Specification of the employee’s social insurance contributions Contribution type Employer’s share Employee’s share Total Pension Fund 9.76% 9.76% 19.52% Disability Fund 4.50% 1.50% 6.00% Illness Fund – 2.45% 2.45% Accident Fund 0.67 – 3.60% – 0.67 – 3.60% Employees’ Guaranteed Benefits Fund 0.10% – 0.10% Labor Fund 2.45% – 2.45% Source: KPMG 22 For more details please see Legal aspects of business operations in Poland – Labor regulations (forms of employment) at kpmg.pl © 2009 KPMG Sp. z o.o. a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.
3 Poland as the destination for Shared Services Centers 23 Incentives for investors Investment incentives granted to investors are subject to Polish and EU state aid rules, which determine among others the maximum level of support, types of beneficiaries and detailed criteria for receiving support. An investor considering Poland as his target destination may benefit from multiple investment incentives that can be divided into two phases: incentives for new investments and incentives granted during the project’s business operation phase. Chart 6 Main incentives for shared services centers in Poland Stage Investment phase Business operation phase Available Incentives Source: KPMG Cash grants, tax exemption and other incentives for investments Cash grants and tax incentives for various areas of business operation activities like: • Staff training • Product development • R&D © 2009 KPMG Sp. z o.o. a Polish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.
Page 1 and 2: Poland as the destination for Share
Page 3 and 4: Contents Poland as the destination
Page 5 and 6: Foreword Poland as the destination
Page 7 and 8: 1 Introduction Poland as the destin
Page 9 and 10: 2 Why Poland attracts investors 2 .
Page 15 and 16: Chart 2 Structure of foreign direct
Page 17 and 18: 2 .5 Infrastructure Poland as the d
Page 19 and 20: 2 .6 Human capital Poland as the de
Page 21: 2 .7 Labor costs Poland as the dest
Page 27 and 28: 4 Shared Services Centers in Poland
Page 31 and 32: 4 .2 .2 Delphi Company overview Pol
Page 33 and 34: 4 .2 .4 Samsung Company overview Ye
Page 35 and 36: 4 .3 Case study - Hewlett-Packard P
Page 37 and 38: 5 Poland as the destination for Sha
Page 39 and 40: 5 .1 Kraków (Cracow) Skawina 44 94
Page 45 and 46: 5 .2 Lublin 17 19 Official website
Page 49 and 50: 5 .3 Łódź Pabianice 14 72 71 Ozo
Page 51 and 52: Labor market Poland as the destinat
Page 53 and 54: 5 .4 Poznań 92 5 11 Luboń Officia
Page 55 and 56: Labor market Employment in enterpri
Page 57 and 58: 5 .5 Szczecin Kołbaskowo 13 31 Szc
Page 59 and 60: Labor market Employment in enterpri
Page 61 and 62: 5 .6 Trójmiasto (Tri-city) 20 Offi
Page 63 and 64: Dwellings completed (2008) 6,436 Dw
Page 67 and 68: 5 .7 Warszawa (Warsaw) Pruszków Ł
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5 .8 Wrocław 94 Official website o
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Labor market Employment in enterpri
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6 Why Poland as the Poland as the d
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Poland as the destination for Share
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7 Legal aspects of Poland as the de
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Poland as the destination for Share
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7 .4 Contracts 7 .4 .1 Polish law o
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7 .6 .3 Major rules and regulations
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KPMG services Poland as the destina
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KPMG in Poland Warsaw ul. Chłodna
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Poland as the destination for Shared Services Centers

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