Parakairon — accounting office in Gdynia

A guide for employers · Employing foreign nationals

Work permits for foreign nationals in 2026/2027. What employers need to know

More and more Polish businesses are growing thanks to workers from abroad. People from Ukraine, Belarus, India and the Philippines work today on construction sites, in warehouses, in restaurants, in transport and in offices. For many entrepreneurs it is the only way to fill vacancies.

October 2026approx. 7 min readParakairon Tax Office

Employing a foreign national, however, takes more than signing a contract. Since 1 June 2025 a new Act on the conditions for entrusting work to foreign nationals has been in force, and from 5 March 2026 the rules for Ukrainian citizens are changing. Applications are filed electronically only, inspections are more frequent, and fines reach PLN 50,000 per worker.

In this article we explain in plain language which documents are needed, what the procedure looks like and what to watch out for. We also show how we at Parakairon Tax Office in Gdynia take over these formalities, so you can run your business with peace of mind.

What documents are needed to employ a foreign national in Poland?

The type of document depends mainly on the worker's citizenship and on the work they are to do. This is the first question we answer together with the client. The Polish names of all these documents, as they appear on official forms, are listed in our English–Polish glossary.

Situation

Required document

Notes

Citizen of the EU, EEA or Switzerland

No permit required

Works on the same terms as a Polish citizen

Citizen of Armenia, Belarus, Moldova or Uzbekistan

Declaration on entrusting work to a foreign national

A quick, simplified procedure at the district labour office

Citizen of another non-EU country

Work permit (usually type A)

Issued by the voivode at the employer's request

Seasonal work (e.g. agriculture, tourism)

Seasonal work permit

Issued by the starosta (district labour office)

A foreign national who wants to live and work in Poland

Single permit for temporary residence and work

The application is filed by the foreign national; the employer provides an annex

Citizen of Ukraine

Until now a notification; during the transition period, a gradual move to the general rules

The rules change from 5 March 2026

Employing Ukrainians? The special act is being phased out, temporary protection applies until 4 March 2027, and during a three-year transition period employers move to the standard procedures, including declarations on entrusting work. It is worth checking each employee's status now.

What the procedure looks like step by step

Since June 2025 the entire procedure has been carried out electronically via the praca.gov.pl portal. Paper applications are no longer accepted.

  1. Checking the worker's situation. We establish their citizenship, legal basis for staying in Poland and the type of work. The choice of document depends on this.
  2. Checking the business. A new business cannot employ foreign nationals during its first 6 months of operation. No arrears and no previous violations also matter.
  3. Preparing the documents. Company and worker details, terms of employment, pay at least at the level of the minimum wage.
  4. Filing the application via praca.gov.pl + fee.
  5. Contract before work starts. A copy of the signed contract must be submitted to the authority before the worker starts work. The contract must be in a language the foreign national understands or come with a translation.
  6. Registration with ZUS within 7 days of starting work (ZUA or ZZA form).
  7. Ongoing service. Payroll, contributions, advance tax payments, monitoring document expiry dates.

At Parakairon we guide our clients through all these stages. We can file the application on your behalf as your authorised representative and then immediately add the employee to HR and payroll.

How long does it take and how much does it cost?

A declaration on entrusting work is the quickest; a work permit issued by the voivode takes the longest. Approximately:

Document

Processing time

Official fee

Declaration on entrusting work to a foreign national

up to 7 days

PLN 400

Type A work permit

approx. 60 days

depends on the type and duration of the permit

Single permit for residence and work

usually several months

stamp duty for the residence card

In practice the time depends on the authority's workload and on how complete the application is. Every missing document means a request to supplement it and more weeks of waiting. That is why it is so important for the application to be well prepared from the start.

The most common mistakes and penalties

Illegally entrusting work to a foreign national is punishable by a fine of PLN 3,000 to 50,000 per person. Failing to submit the contract to the authority can result in a fine of up to PLN 30,000. A repeated violation within two years may block the business from obtaining further declarations and permits.

The most common mistakes made when employing foreign nationals:

  • Work starting before the document is issued or before a copy of the contract is submitted.
  • No update after a change in terms. A promotion, a different position, a change in working hours, type of contract or pay requires the declaration or permit to be updated. Even a few days' delay can mean illegal employment.
  • A contract without a translation into a language the worker understands.
  • Missed expiry dates of permits, residence cards and passports.
  • Late registration with ZUS.

Inspections by the National Labour Inspectorate and the Border Guard are more frequent today than ever. Well-run HR is the best protection against these penalties.

Employer obligations after hiring

Obtaining the permit is only the beginning. Throughout the employment, the employer is responsible for making sure the documents match reality.

  • Keep the contract with its translation and the worker's documents for the entire period of employment and for 2 years after it ends.
  • Pay wages in line with the declaration or permit and not lower than the minimum wage.
  • Update the documents whenever the terms of work change.
  • Monitor expiry dates and apply for extensions in good time.
  • Notify the authority if the foreign national does not start work or stops working, where the rules for the given document require it.

It is precisely these recurring obligations that most often slip through the cracks in day-to-day business.

How we help at Parakairon

With us, you can handle employing a foreign national from the very first question to the monthly payroll. We take over the formalities, and you gain an employee without stress and without the risk of penalties.

  • Assessing the situation

    We check which document is needed for the specific person and position.

  • Preparing and filing the application

    We gather the documents and file the application via praca.gov.pl, also as your authorised representative.

  • Contract and registrations

    We prepare a contract consistent with the permit, make sure it is submitted to the authority and that the employee is registered with ZUS on time.

  • HR and payroll

    We run payroll, settle contributions and taxes and prepare employee records.

  • Monitoring deadlines

    We remind you of document expiry dates and of updates after changes in the terms of work.

  • Dealing with the authorities

    We respond to summonses and correspondence on your behalf.

  • Service in English

    We also help foreign companies and their Polish branches.

  • How much does obtaining a work permit with Parakairon cost?

    PLN 400+ PLN 400 official fee

    That is the cost of the whole process.

In non-standard cases, e.g. when a permit is refused and an appeal is needed, we work with partner law firms.

This article is for information purposes only and describes the legal status as of October 2026. For individual matters, please contact us.

Sources (in Polish): Kadry Infor – employing foreign nationals in 2025 · Bezprawnik – end of simplified rules for Ukrainians from March