There are a number of different employment arrangements for expatriates working in Poland, but the most common are the following.
- An individual may be seconded to work in Poland while remaining an employee of a company resident abroad.
- An individual may be transferred to Poland to undertake employment with a Polish entity.
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.