A Polish citizen under Polish law can not simultaneously be considered a citizen of another country. So, in practice it does not matter for the Polish authorities also have citizenship of another country, you is not considered a foreigner. According to art. Paragraph 6. 5 of the Act on social insurance system, persons carrying out business activity is in respect of business covered by the mandatory pension insurance, disability and accident insurance.
The determinant is running on the territory of Polish business. Insurance in this field is mandatory, which means that the entrepreneur is subject to it regardless of whether it is covered by insurance in respect of doing business in another country. (Journal of Laws of 2000 No. 28, item. 353). This means that if a person is both a Polish citizen and the other country, Poland will be considered only as a Polish citizen. Polish citizenship or another citizenship is associated with certain legal issues, we must remember that.
Therefore, having dual citizenship does not affect the possibility of tax relief and exemptions specified in the Act. Every Pole has to pay taxes for the Polish government, this is the case perhaps forever. Polish Citizenship Act of 1962 only has a clearer about who is or may become a Polish citizen.

In summary, the responsibility of the social insurance are covered by all Polish citizens holding title to the security on Polish territory, but also Polish citizens employed by Polish entities abroad. In the latter case, the obligation of insurance may be excluded by an international treaty to which Poland is a party or on the basis of Community law.