As of June 1st, 2021 foreigners residing and working in Poland can receive the PESEL number for the purpose of tax settlement in Poland. This is another way of obtaining PESEL next to registering in the municipality (district) office for temporary residence (then PESEL is given automatically).
On one hand, the PESEL number will be required by employers to deliver employees' tax payments to the fiscal authorities. On the other hand, having PESEL makes it easier for employees to submit annual tax declarations (each year between February and April).
If so far you used NIP number for tax purposes, you should apply for PESEL to change it within 30 days.
In order to receive PESEL you should apply to the municipality (district) office, providing the below legal basis in the application form:
art. 3 ust. 1 pkt 1 ustawy o zasadach ewidencji i identyfikacji podatników i płatników (Dz. U. z 2020 r. poz. 170, z późn. zm.), w związku z art. 7 ust. 2 i w zakresie określonym w art. 9 ust. 4 ustawy o ewidencji ludności (Dz. U. z 2021 r. poz. 510).