Canada–Poland social security agreement now in force

On 1 October 2009, a social security agreement came into force between Canada and Poland.

Employees and employers in both countries can now take advantage of the provisions of the agreement — for example, in respect of qualifying for benefits and maintaining coverage during detachments.


Key highlights of the agreement

Individuals who are normally employed in Canada and who are sent by their employer on a detachment to Poland for no longer than five years can remain under the jurisdiction of Canadian social security programs (i.e., the Canada Pension Plan and Old Age Security). Similarly, individuals who are normally employed in Poland and who are sent by their employer to work in Canada for a detachment of up to five years can remain under Polish social security programs.

These detached employees will be exempted from designated social security taxes in the host location for the duration of their detachment. However, home-country social security contributions would need to be maintained.


Next steps

Employers with assignees from Canada or Poland who will be or have been sent on a detachment to the opposite country (Poland or Canada) should review whether they would benefit from an application for a certificate of coverage. In particular, employers should consider the opportunities presented by the agreement's entry into force to reduce employer costs.

Finally, employers should review their compliance in terms of social security remittances for assignees on detachment.