To hire a non-EU foreigner legally in Poland in 2026, first establish the basis on which they can work: a notification, an oświadczenie, a work permit, a temporary residence and work permit, or an exemption from the permit requirement. The document must be in place by the first day of work, the contract must be in writing and understandable to the employee, and the terms must match the document. The rules are set by the ustawa z dnia 20 marca 2025 r. o warunkach dopuszczalności powierzania pracy cudzoziemcom na terytorium Rzeczypospolitej Polskiej (the Act of 20 March 2025 on the conditions for entrusting work to foreigners in Poland, “the Foreigners’ Employment Act”), in force since 1 June 2025.
Step 1. Establish the basis for work
It is not only nationality that matters but also the basis of stay. A tourist visa, a visa to visit family, a transit visa and a Schengen visa issued by another country do not allow work in Poland, even with a permit.
| Who the employee is | Basis for work | Where it is handled |
|---|---|---|
| Citizen of the EU, EEA or Switzerland | No permit needed | – |
| Ukrainian citizen with UKR status | Notification (powiadomienie) within 7 days of starting work, free of charge | District labour office (powiatowy urząd pracy) via praca.gov.pl |
| Citizen of Armenia, Belarus or Moldova | Oświadczenie (declaration on entrusting work to a foreigner), work for up to 24 months | District labour office via praca.gov.pl |
| Any nationality, seasonal work in agriculture, hotels or catering | Seasonal work permit | Starosta (district head) via praca.gov.pl |
| Citizens of other countries, e.g. India, the Philippines or Georgia | Work permit (zezwolenie na pracę, formerly “type A”) | Voivode (provincial governor) via praca.gov.pl |
| Foreigner with a temporary residence and work permit | Work only for the named employer and on the terms in the decision | Changes – through the voivode |
| Holder of a permanent residence permit or a Karta Polaka (Pole’s Card), graduate of a Polish university | No permit needed | – |
The list of countries for the oświadczenie formally includes Ukraine as well, but Ukrainian citizens benefit from the simpler notification procedure, and for Ukrainians on other bases of stay the law provides transitional rules. We will cover those separately.
Step 2. Work out the fees and timescales
| Document | Fee since 1 December 2025 | Timescale |
|---|---|---|
| Oświadczenie | PLN 400 (previously PLN 100) | Registration usually within 7 working days, work for up to 24 months |
| Work permit for up to 3 months | PLN 200 | Up to 3 months |
| Work permit for more than 3 months | PLN 400 | Up to 3 years, in some cases up to 1 year |
| Work permit for a foreigner posted to Poland | PLN 800 | Up to 3 years |
| Seasonal work permit | PLN 100 | Up to 9 months in a calendar year |
| Notification for a Ukrainian citizen | Free | Within 7 days of starting work |
| Temporary residence and work permit (paid by the foreigner) | PLN 440 plus PLN 100 for the card | Applications only via MOS |
The labour market test was abolished on 1 June 2025, so the starosta’s confirmation that no local candidates are available is no longer needed. Instead, the starosta may approve a list of occupations for which permits are not issued in their district. Applications filed other than via praca.gov.pl are left unexamined. A list of the new regulations and fees in force since 1 December 2025 was published by the Świętokrzyski Urząd Wojewódzki.
A work permit is not extended – you apply for a new one. Do so while the current one is still valid: if the application for the same position or the same type of work has no formal defects, work on the existing terms counts as legal until a final decision. The 1-year limit applies, for example, when the company has been operating for less than a year or the foreigner works no more than half-time or 20 hours a week.
If the foreigner applies for a residence card (karta pobytu), the employer completes and electronically signs its part of the application (załącznik nr 1) via a link from MOS (Moduł Obsługi Spraw, the online service for foreigners’ cases). What this looks like from the employee’s side is described in the article residence card via MOS.
Step 3. Employer duties before and after the first day
- Before work starts, ask for a valid residence document and make a copy. Keep it for the whole time the person works and for 2 years after the end of the calendar year in which the work ended.
- Sign a written contract before the first day. If the contract is in Polish and the foreigner does not know Polish, give them the text in a language they understand before signing. A contract in a foreign language needs a sworn translation into Polish, which you keep.
- Before work starts, send a copy of the contract in Polish via praca.gov.pl to the authority that issued the permit or registered the oświadczenie.
- Carry the terms over from the document into the contract: position, pay rate, hours. Pay cannot be lower than the minimum wage – PLN 4,806 gross in 2026.
- Register the employee with ZUS (social security).
- For an oświadczenie, notify the district labour office within 7 days that work has started, and within 14 days of the start date given in the register of oświadczenia if the person did not start. After a notification that the person did not start or finished early, the entry in the register is cancelled.
- For a work permit, notify the voivode within 7 days if the foreigner did not start work within 2 months of the permit’s start date, interrupted it for more than 2 months or finished it more than 2 months before the permit expires.
- Keep track of document expiry dates and file new applications in good time.
For failing to meet these duties, the Foreigners’ Employment Act provides for fines: from PLN 500 for a missed notification and from PLN 3,000 to 50,000 for illegally entrusting work. The full table is in the article fines for illegal employment of foreigners.
Outsourcing foreigners: what is prohibited since 1 June 2025
- The voivode refuses a work permit if the circumstances show that the foreigner will work for a third party and the work is entrusted by a company that is not a temporary work agency. The district labour office checks the same ground when registering an oświadczenie.
- A foreigner may be sent to work for another company and under its direction only under a temporary work contract. Otherwise whoever sends them faces a fine of at least PLN 3,000.
- If the people were brought in by an entity that is not an employment agency (agencja zatrudnienia), whoever gives them work faces a fine of at least PLN 6,000 per foreigner.
- An agency may provide placement or temporary work services for foreigners who need a permit or an oświadczenie only 2 years after entry in the register of employment agencies (KRAZ) and after its register entry has been amended.
When outsourcing is still lawful and when it is disguised temporary work is explained in the article outsourcing vs staff leasing.
What changed in 2025–2026
- 1 June 2025: the new act came into force, the labour market test was abolished, applications are filed only electronically, the maximum fine rose to PLN 50,000.
- 1 December 2025: new fees; Georgia was removed from the list of countries for the oświadczenie, while oświadczenia registered earlier remain valid until they expire.
- 27 April 2026: applications for temporary residence, including the residence and work permit, are filed only via MOS.
- 8 July 2026: if a Polish employer switches a foreigner from a civil-law contract to an umowa o pracę (employment contract), no new work permit or oświadczenie is needed as long as the other terms stay the same.
- 22 August 2026: citizens of Venezuela, Georgia and Colombia with a work permit cannot work during a visa-free stay. Those who started such work earlier may continue on the existing terms until their visa-free stay ends.
How STARKO helps
STARKO is an employment agency in Warsaw registered in KRAZ, with 8 years on the market. We legalise foreigners’ employment and keep workers’ documents in order in case of a PIP (National Labour Inspectorate) inspection.
In staff leasing, people are formally employed by STARKO: contracts, pay, ZUS and paperwork are handled by us, and you receive one invoice. We put forward the first candidates within a few days. Tell us what you need on our for employers page.
Frequently asked questions
How much does an oświadczenie o powierzeniu pracy cudzoziemcowi cost in 2026?
Since 1 December 2025 the fee is PLN 400 instead of PLN 100. The employer pays it when filing the oświadczenie via praca.gov.pl.
Can I hire a Georgian citizen on an oświadczenie?
No, since 1 December 2025 Georgia is no longer on the list of countries for the oświadczenie, so a work permit is required. Oświadczenia registered earlier remain valid until they expire.
How long is a work permit for a foreigner valid?
A work permit is issued for a fixed period of no more than 3 years. In some cases, e.g. if the company has been operating for less than a year, for no more than 1 year.
Is a labour market test needed for a work permit in 2026?
No, it was abolished on 1 June 2025. However, a starosta may approve a list of occupations for which work permits are not issued in their district.
Can a company without agency status send foreigners to work for a client?
No. A foreigner may be sent to work for another company and under its direction only under a temporary work contract. A company that is not a temporary work agency will be refused a permit in such a case, and breaches carry fines from PLN 3,000.