[kahnclusions]

Sorry, I’m not really sure what you’re trying to add here?

Yes, the foreign company can obviously decide to ignore the Polish government. As a consequence they will have to stop employing all their “contractor” employees in Poland. If they’re happy with that situation then… congrats to them?

[xyzzyz]

They will not have to do anything of the sort. The can continue to buy services of the Polish resident, and pay their invoices. The Polish government cannot and will not do anything to the company.

What it can do, however, is that it can go after the worker. Is the government of Poland so vindictive to actually go after individuals who commit a crime of working for a foreign company?

Based on many of my friends having this exact arrangement for years, I think the answer is, in fact, no: they happily send invoices every month, get paid, and (less happily) pay taxes and ZUS contributions. It all works out just fine.