Hiring a non-EU/EEA foreigner in Poland requires one of three legal pathways. All three were substantially reshaped in 2025 and 2026: the labour market test disappeared, fees went up, and the list of countries eligible for the simplified declaration procedure got narrower. Here is where things stand. (The 2015 version of this article, listing PLN 50/100 fees and no mention of the declaration mechanism, is now fully outdated.)
- Who can work without any permit at all
- Declaration on entrusting work to a foreigner (oświadczenie)
- Work permit: types A-F and seasonal
- The single permit for residence and work
- Which pathway to choose
- The 2026 Labour Inspectorate risk
- FAQ
Who can work without any permit at all
Under current law, the following can work in Poland without a work permit:
- EU/EEA citizens (Iceland, Norway, Liechtenstein) and Swiss citizens,
- holders of the Pole’s Card (Karta Polaka),
- holders of a permanent residence permit,
- EU long-term residents,
- spouses of Polish citizens,
- graduates of Polish universities and post-secondary schools.
Every other foreign national needs one of the three mechanisms below.
Declaration on entrusting work to a foreigner (oświadczenie)
The oświadczenie o powierzeniu wykonywania pracy cudzoziemcowi is a simplified route registered at the local labour office (Powiatowy Urząd Pracy), skipping the classic work permit entirely. The big change for 2026: since December 1, 2025 (Regulation of the Minister of Family, Labour and Social Policy of November 21, 2025, Dz.U. 2025 item 1617), the list of eligible countries narrowed to four: Armenia, Belarus, Moldova and Ukraine. Georgia was dropped (declarations already registered stay valid until they expire), and Russia has never appeared on the current regulation’s list.
If you come across information saying the declaration covers six countries (including Georgia and Russia), that’s the pre-December-2025 rule. Only four countries qualify now.
Key parameters:
| Parameter | 2026 value |
|---|---|
| Maximum work period per declaration | up to 24 months (no mandatory break before filing another declaration) |
| Registration fee | PLN 400 |
| Registering authority | Local labour office (PUP) for the employer’s registered seat |
| Registration time | typically up to 7 working days, up to 30 days in complex cases |
| Seasonal work | not covered: requires a separate seasonal work permit |
The declaration alone doesn’t legalize residence: the foreigner needs a separate basis to stay in Poland (a visa, a temporary residence permit, or, for example, status under the act on assistance to Ukrainian citizens).
Work permit: types A-F and seasonal
The classic work permit (zezwolenie na pracę) is issued by the voivode for the employer’s registered seat. The main types:
- Type A: the most common: the foreigner works under a contract with an entity seated or operating in Poland.
- Type B: serving on the management board of a company registered in the KRS, or as a partner authorized to represent the company; valid up to 3 years, or up to 5 years for employers with more than 25 staff.
- Types C, D, E: posting to Poland by a foreign employer (to a branch, to provide a service, or other situations exceeding 3 months).
- Seasonal work permit (informally “type S”): up to 9 months per calendar year in sectors like agriculture, horticulture and tourism.
The single biggest change since June 1, 2025: the labour market test (opinia starosty) was abolished as a standard precondition. Employers no longer have to show a 14-day unsuccessful search for a candidate on the local labour market.
Current fees (Regulation of November 20, 2025, Dz.U. 2025 item 1622):
| Permit type | Fee |
|---|---|
| Work permit up to 3 months | PLN 200 |
| Work permit over 3 months | PLN 400 |
| Posting for an export service | PLN 800 |
| Seasonal work permit (and its extension) | PLN 120 |
A work permit is typically issued within one month, or two months in complex cases.
The single permit for residence and work
The single permit for temporary residence and work (jednolite zezwolenie na pobyt czasowy i pracę) combines residence and work authorization in one decision from the voivode. It’s usually the best fit for a longer-term relationship with a single employer.
| Parameter | 2026 value |
|---|---|
| Maximum validity | up to 3 years |
| Fee | PLN 440 |
| Processing time | 60 days from a complete application |
| Labour market test | not required |
| Filing method | exclusively electronic via the MOS system since April 27, 2026 |
The foreigner files the application, but the employer must electronically fill in and sign Annex 1 with the employment terms (company details, position, salary).
Which pathway to choose
- Citizen of Armenia, Belarus, Moldova or Ukraine, non-seasonal work → fastest and cheapest via the declaration (PLN 400, ~7 days), but you still need a separate basis for residence.
- Citizen of another country, or work expected to last longer / be more stable → work permit (usually type A), or go straight for the single permit if you also want residence sorted in one procedure.
- Seasonal work (agriculture, tourism) → always a separate seasonal work permit, regardless of nationality.
The 2026 Labour Inspectorate risk
None of the three mechanisms above protects against a B2B contract being reclassified as an employment relationship.
Starting July 8, 2026, the State Labour Inspectorate (PIP) can, by its own administrative decision, determine that a B2B contract with a foreign sole trader (JDG) actually shows the hallmarks of an employment relationship, for example when the work is performed under instructions, at a place and time dictated by the client. For the employer, that means back-paid ZUS contributions and taxes; for the foreigner, it can raise questions about whether their residence basis (if it was tied to that contract) still matches reality. We cover the reclassification mechanism, and how to reduce this risk, in a dedicated series: here.
FAQ
Can I file another declaration for the same worker after 24 months? Yes, current rules don’t require a break between successive declarations for the same foreigner.
Are IT specialists exempt from the labour market test? That question is outdated: the labour market test was abolished for everyone on June 1, 2025, so the old exemption lists (which used to include IT roles) no longer matter.
Can the single permit still be filed on paper? No, not since April 27, 2026: applications are accepted exclusively electronically via MOS (with a narrow exception for some family-reunification cases).
Bibliography
- Act of March 20, 2025 on the conditions for entrusting work to foreigners (Dz.U. 2025 item 621.
- Regulation of November 21, 2025 on states whose citizens may be covered by the declaration (Dz.U. 2025 item 1617.
- Regulation of November 20, 2025 on fee amounts (Dz.U. 2025 item 1622).
- Act of December 12, 2013 on Foreigners (consolidated text Dz.U. 2025 item 1079): single permit for residence and work.
Planning to hire a foreign worker, or looking for the right legal pathway yourself? Book a free consultation with our team.
Author: MojaFirma team.
This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances.
Got a question about this article?
Write it in a comment below. We read every one and reply.
Add comment