On May 1, 2010 new provisions of the Regulation (EC) No 883/2004 of the European Parliament and of the Council of April 29, 2004 on the coordination of social security systems (Journal of Laws EU L 200 of June 7, 2004) have come into force, thereby annulling earlier ordinances within this scope.

Pursuant to the introduced changes, the period of delegation of employees has been prolonged from 12 up to 24 months. In this period the employee may still be covered with insurance of the country where his/her employer has its seat. This means that if a Polish employer delegates an employee to work abroad (EU and EEA areas) and the employee still performs work on the employer’s behalf and under its management then this employee can still be covered with insurance in Poland for the period up to 24 months. However, the work performed cannot be conducted in exchange for another employee.

Contact person: Monika Proskura, mpr@pnplaw.pl