Poland is one of the EU’s largest employers of foreign workers, but the rules for hiring them changed substantially in 2025 and continue to tighten through 2026. On 1 June 2025, the Act on Conditions of Admissibility of Entrusting Foreigners with Work entered into force, replacing the previous Act on the Promotion of Employment. For employers, the headline shifts are full digitalisation, stricter oversight, higher fees, and tougher penalties.

This guide explains, accurately and practically, who can work in Poland without a permit, the legal routes to hire a foreigner, the step-by-step employer process, the new 2025 to 2026 obligations and deadlines, the costs, the timelines, and the compliance traps to avoid. Because the law is changing quickly, treat specific figures and dates as a snapshot to confirm against official sources before you act.

The Big Change: A New Law and Full Digitalisation

Two structural changes underpin everything else in 2026.

First, everything is now online. As of 1 June 2025, all applications for work permits, declarations on entrusting work, and related documents must be submitted exclusively in electronic form via the praca.gov.pl portal. Documents submitted in any other form are left without examination, so the traditional paper route is effectively closed. Submitting electronic applications requires a trusted profile (profil zaufany) or a qualified electronic signature, so make sure the people authorised to represent your company have access to these tools well before you need to file. For many employers, the practical first step in 2026 is to get board members and HR staff set up with valid e-signatures, because without them, no application can be lodged.

Second, oversight is centralised. The new regulations establish the Central Register for the Employment of Foreigners (CRZC), in which voivodes, poviat labour offices, and the Border Guard record every decision issued, notification submitted, and inspection result. This shared database means an inspector can see your full history at a glance, so inconsistencies between what you filed and what you actually do are far easier to detect. While 2025 brought the new Act, it is in 2026 that companies fully experience its consequences through full digitalisation, new formal obligations, increased oversight, and higher penalties.

Who Can Work in Poland Without a Work Permit

Before choosing a route, check whether your candidate even needs a permit. Getting this first step right saves time and money, because hiring someone who already has the right to work avoids the entire permit procedure. Several groups have free or simplified access:

• EU, EEA, and Swiss citizens have full freedom of movement and need no permit.
• Holders of certain statuses, such as permanent residents, certain long-term residents, holders of aPole’ss Card, and refugees, have free access to the labour market.
• Ukrainian citizens under temporary protection can work without a standard permit, provided that the employer submits an electronic notification of entrusting work to praca.gov.pl within 7 days of the start, without an additional fee. The recognition of legal stay for many Ukrainians has been extended, and the deadlines have moved during 2026, so confirm the current position before onboarding. Since 1 January 2026, Ukrainian citizens with UKR status can again apply for the EU Blue Card for highly qualified workers.

A planned narrowing also affects students and graduates: starting 1 July 2026, employers must obtain work permits for students from universities not included on the ministerial list. If you employ international students or recent graduates, audit their work-to-basis now, because an exemption that was valid in 2025 may no longer apply in the second half of 2026.

The Main Legal Routes to Hire a Foreign Worker

Depending on nationality, role, and duration, employers use one of these routes.

Declaration on Entrusting Work (the simplified route)

For nationals of five countries, hiring is faster and cheaper. For citizens of Ukraine, Belarus, Georgia, Moldova, and Armenia, simplified access is available: work can be entrusted based on a declaration of entrusting work, entered in the register of declarations, rather than the full work-permit procedure. The declaration covers a defined period; confirm the current maximum duration on praca.gov.pl, as it was revised under the new law. This route is the workhorse of Polish foreign hiring because it is quicker to process and cheaper than a full permit, which is why it dominates the recruitment of workers from those five countries.

Work Permit (types A to E)

The standard route for most third-country nationals is issued by the voivode (regional governor) to the employer. The type depends on the working arrangement:

• Type A: a foreigner employed by a company based in Poland. This is by far the most common type for ordinary hires.
• Type B: a board member of a company who stays in Poland beyond a set number of months in a year.
• Type C: a worker posted to a Polish branch or subsidiary by a foreign employer for an extended period.
• Type D: a worker posted by a foreign employer that has no branch in Poland, to provide an export or occasional service.
• Type E: other posting situations not covered by the categories above.

Depending on the permit and region, a labour-market test may apply; confirm whether your case requires one. A work permit ties the foreigner to a specific employer, role, and conditions, so material changes generally require a new or amended permit rather than an informal adjustmePermitngle Permit (temporary residence and work permit)

A combined residence-and-work permit obtained through the voivodeship office, suited to longer-term hires who will live in Poland. It legalises both stay and work in a single document, which is more convenient for the employee than holding separate visas and work permits, though processing through the voivodeship office can take longer than a declaration.

Seasonal Work Permit

For short-term peaks in sectors such as agriculture, tourism, and hospitality, with its own simplified procedure and duration limits. This is the right tool for harvest, hotel, and catering demand rather than year-round roles.

EU Blue Card

For highly qualified professionals meeting the salary threshold, which, from 2026, is reopened to Ukrainians with UKR status. The Blue Card salary threshold for 2026 is PLN 12,272, so confirm the current figure when planning a senior hire.

In all cases, the foundation is the foreigner’s right to work, established through a work permit, a temporary residence and work permit, a declaration, a seasonal permit, or an exemption from the permit requirement.

Step-by-Step: How to Hire a Foreign Worker in Poland

1. Confirm the candidate’s status. Check nationality and whether they already have the right to work (EU citizen, Ukrainian under temporary protection, existing permit, or exemption). This determines the route and can sometimes remove the need for a permit entirely.
2. Choose the correct route. Declaration (for the five eligible nationalities), work permPermitngle permitPermitonal permit, or Blue Card, based on nationality, role, and how long the employment will last.
3. Set up your portal access. Ensure authorised company representatives hold a trusted profile or qualified e-signature, because all filings now go through praca.gov.pl and nothing else is accepted.
4. Submit the application electronically. File the work-permit application or register the declaration via the portal. Be ready for the new declarations the law requires, including a declaration of no criminal record made under penalty of perjury, with Polish e-signatures for board members.
5. Await the decision and any labour-market check. The voivode or labour office assesses the application against the new grounds for refusal described below. Build the processing time into your start date.
6. Sign the contract and submit it before work starts. Employers must submit a copy of the contract via the portal before the foreign worker starts work; failure to do so may result in a fine of PLN 1,000 to 3,000. If the contract is in a foreign language only, a sworn Polish translation must be obtained unless a bilingual version is used.
7. Register the hire and notify the authorities. Register the employee with the Social Insurance Institution (ZUS) within 7 days of the start and fulfil the notification obligations. From 5 March 2026, every new contract requires a notification to the labour office (PUP) within seven days.
8. Run compliant payroll and keep records. Withhold tax and contributions, store the documents the law now requires, and retain the worker’s data as mandated.

How Long Does the Process Take, and When to Start

Timelines vary by route, region, and the completeness of your application. The declaration on entrusting work is the fastest path. It is usually processed within a few days to a few weeks, which is why it is preferred for the five eligible nationalities. A full work permit or a single permit takes longer because the voivodeship office must examine the application and, where applicable, run a labour-market check; single permits, in particular, can take several weeks or months in busy regions.

The practical lesson is to start early. Begin the process well before your intended start date,  ensure your portal access and e-signatures are ready, and submit a complete application the first time, as incomplete filings cause the longest delays. If the role is urgent, prioritise candidates who already hold the right to work, since they can often start almost immediately.

New 2026 Employer Obligations and Deadlines

This is where most employers get caught out. Key duties:

• Upload the signed contract before the first day, with a sworn Polish translation if it is in a foreign language.
• Submit a seven-day notification for new contracts from March 2026. The penalty regime was softened: failure to submit the notification within seven days no longer results in illegal employment, but only in a fine.
• Provide e-signatures and criminal-record declarations for company representatives, made under penalty of perjury.
• Retain documents confirming personal data, such as the PESEL number, not just declarations, and process personal data only as the law allows.
• State pay in job adverts. From 24 December 2025, employers must indicate the salary level or range directly in job advertisements, which effectively applies to all new vacancies in 2026.
• Watch the contract-form question. The Act currently permits both employment contracts and civil-law contracts (such as umowa zlecenie and B2B). Still, the Ministry has announced that a mandatory employment-contract requirement was only postponed, so build flexibility into your staffing plans.

Costs and Fees

Budget more than you would have a year ago. Since 1 December 2025, legalisation fees have increased by up to fourfold, with the cost of a declaration on entrusting work now PLN 400. On top of official fees, any change to the terms of employment (position, place of work, working hours) can require the fee to be paid again, and you should budget for sworn translations and, often, professional legal support. For a single hire, the official fee is modes. Still, across a larger workforce and once translation and advisory costs are added, the total cost of compliant hiring is noticeably higher than before the reform.

New Grounds for Refusal and Why Compliance Matters

Approvals are faster, but scrutiny is harder. An application may be denied if the planned employment constitutes less than a quarter of a full-time equivalent, if the employer has outstanding tax or social-security arrears, or if the foreign national previously failed to take up a job. Combined with the central register (CRZC) and Border Guard data-sharing, non-compliance is far more visible than before, and penalties have risen. Clean tax and ZUS records, genuine roles, and accurate filings are now essential, and it is worth resolving any outstanding arrears before you apply, because they can directly block an otherwise valid hire.

Payroll, Tax, and Social Security: Once Hired

Once a foreign worker is legally employed, the ordinary Polish employment costs apply, the same as for a Polish employee:

• Social security (ZUS): theemployer’ss share is roughly 19.5% to 22% of gross pay, in addition to salary, while the employee contributes around 13.71% toward social security plus 9% toward health insurance, deducted from wages. Confirm current rates and any contribution ceiling.
• Personal income tax (PIT): a progressive scale (broadly 12% up to a threshold and 32% above), withheld through payroll.
• Minimum wage: from 1 January 202,6, the national minimum wage is PLN 4,806 gross per month, with a minimum hourly rate of PLN 31.40 gross for civil-law contracts. One rate applies for the whole year, with no mid-year increase. The minimum wage also sets the salary floor for most work and single permits, so a foreign hire must be paid at least this level.
• PPK (Employee Capital Plans), standard leave, sick pay, and contract rules also apply on the same basis as for Polish staff.

An Employer of Record can handle this payroll and compliance layer, but note that an EOR generally cannot itself sponsor a work permit for a foreigner who needs one; that remains tied to the genuine employer.

Common Compliance Mistakes Employers Make

The most frequent and costly errors in 2026 are avoidable:

• Letting the worker start before uploading the contract triggers a fine.
• Not having a trusted profile or e-signature ready, so the application cannot even be filed on time.
• Assuming an old exemption still applies, particularly for students, graduates, or Ukrainians whose stay deadlines have shifted.
• Changing the role, pay, or workplace without paying the fee again or amPermit the permit.
• Carrying tax or ZUS arrears into an application is now an explicit ground for refusal.
• Missing the seven-day notifications, which now attract fines even where employment is otherwise legal.

A simple internal checklist that mirrors the steps above, combined with a diary of the 2026 deadlines, prevents most of these.

Honest Cautions for Employers

• Paper is dead. Anything not filed through praca.gov.pl is not examined, so access to the porta is non-negotiable.
• Deadlines are real and dated. The 2026 calendar has hard dates, notably the March 2026 notification rules and the July 2026 student-permit change; missing them could result in fines.
• Verify status; do not assume. Ukrainian stay deadlines and graduate or student exemptions have been narrowed and extended at different points, so check each worker’s current legal basis rather than relying on last year’s rules.
• Keep your own house in order. Tax or ZUS arrears can now directly cause a permit refusal.

Quick Summary: Hiring Foreign Workers in Poland in 2026

1. Confirm the candidate’s nationality and whether they require a permit.
2. Pick the route: declaration (five nationalities), work permit, permanent permit, seasonal, or Blue Card.
3. Set up access to praca.gov.pl using a trusted profile or e-signature.
4. File electronically and clear the new refusal-grounds checks.
5. Sign the contract and upload it before the first day, with a sworn translation if needed.
6. Register with ZUS within seven days and submit the seven-day labour-office notification.
7. Run compliant payroll: employer ZUS, PIT, and the PLN 4,806 minimum wage.
8. Track the 2026 deadlines and confirm current fees and figures.

Useful Official Links

For accurate, current rules, fees, and deadlines, rely on official sources:

• praca.gov.pl (the mandatory portal for permits, declarations, and notifications): https://www.praca.gov.pl
• Office for Foreigners (Urząd do Spraw Cudzoziemców): https://www.gov.pl/web/udsc
• Ministry of Family, Labour and Social Policy: https://www.gov.pl/web/rodzina
• ZUS (Social Insurance Institution): https://www.zus.pl
• National Revenue Administration (tax): https://www.podatki.gov.pl
• EURES Poland (for EU candidates): https://eures.europa.eu