Poland has rewritten its rules for employing non-EU nationals. A new act on employing foreigners took effect on 1 June 2025, further changes followed throughout 2026, and more are due in 2027.
The process is now fully digital and the reporting burden sits with the employer. If you plan to hire from outside the EU, this guide sets out what applies today, what changed in 2026 and what to plan for in 2027.
Key facts
- 100% onlineWork permits through praca.gov.pl, residence applications through MOS since 27 April 2026
- 7 daysTo report a start, a no-show or an early end of work
- PLN 400Fee for a work permit over 3 months or a declaration, since 1 December 2025
- No labour market testRemoved for most permits in June 2025
- Up to PLN 50,000Fine per foreigner for illegal employment
- 4 March 2027Temporary protection for Ukrainian citizens ends, unless extended
Timeline of changes, 2025 to 2027
- 1 June 2025New act on employing foreigners. Online-only applications, no labour market test, contract upload and 7-day notifications, higher fines.
- 1 December 2025Higher fees and a shorter declaration list. The declaration procedure now covers only Armenia, Belarus, Moldova and Ukraine. Georgia was removed.
- 5 March 2026New rules for Ukrainian citizens. Temporary protection extended to 4 March 2027, with the 7-day notification kept for protection holders.
- 10 April 2026EU Entry/Exit System (EES) fully live. Stays under the 90 in 180 days rule are now tracked automatically at Schengen borders.
- 27 April 2026Residence applications online only. All applications go through the MOS portal. The employer completes and signs its annex online, and the passport stamp is replaced by an electronic certificate.
- 1 July 2026Student exemption narrowed. Students of universities not on the ministerial list now need a work permit. See our student compliance update.
- 22 August 2026Visa-free work ended for three countries. Citizens of Georgia, Colombia and Venezuela can no longer work on a visa-free stay combined with a work permit. They need a visa or a residence permit.
- Q4 2026ETIAS launches. Visa-exempt travellers, such as US and UK citizens, can apply for travel authorisation. It is optional at first.
- 4 March 2027Temporary protection for Ukrainians ends, unless the EU extends it again.
- From April 2027ETIAS becomes mandatory, with a grace period expected to run to around October 2027.
- PendingEU Single Permit Directive. Poland missed the 21 May 2026 deadline and the European Commission opened proceedings on 15 July 2026. Implementation is expected to make changing employer easier.
The core rules since June 2025
1. Applications are fully digital
Work permit applications and declarations can only be filed through praca.gov.pl. Paper forms are not accepted. Your company needs a Trusted Profile (Profil Zaufany) or a qualified electronic signature, and the people representing the company sign a statement on criminal records, which is valid for 30 days.
2. The signed contract goes to the labour office
Before the foreigner starts work, you upload a copy of the signed contract. It must match the pay and working hours stated in the application. A mismatch can lead to the permit being revoked.
3. Seven-day reporting
You must notify the labour office within 7 days if:
- the employee starts work,
- the employee does not start work on the agreed date, or
- the work ends earlier than planned.
4. No labour market test
For most permits you no longer need to prove that no Polish candidate is available. This removes several weeks from the process.
5. Employer vetting
The authorities can refuse an application if your company has arrears with ZUS or the tax office, or if it has breached the rules on employing foreigners before. Staying in good standing is now a condition for hiring.
6. Pay rules
Pay must be at least the minimum wage, PLN 4,806 a month in 2026, and not lower than you pay Polish staff in comparable roles.
Which route applies to your hire
| Nationality or status | What you need |
|---|---|
| EU, EEA or Swiss citizen | No permit |
| Armenia, Belarus, Moldova, Ukraine | Declaration (oświadczenie) for up to 24 months, or a work permit |
| Ukrainian with temporary protection (UKR status) | Notification to the labour office within 7 days of starting work |
| Other non-EU nationals | Work permit plus a visa or residence permit, or a combined temporary residence and work permit through MOS |
| Highly qualified specialists | EU Blue Card |
| Full-time students at listed Polish universities | No permit, during studies |
Government fees
| Document | Fee |
|---|---|
| Work permit, up to 3 months | PLN 200 |
| Work permit, over 3 months | PLN 400 |
| Work permit for posted workers | PLN 800 |
| Seasonal work permit | PLN 100 |
| Declaration (oświadczenie) | PLN 400 |
| Temporary residence and work permit, plus residence card | PLN 440 plus PLN 100 |
Ukrainian citizens
New rules for Ukrainian citizens took effect on 5 March 2026.
- With temporary protection (UKR status). They can work without a permit. You notify the labour office within 7 days of the start of work. Protection currently runs until 4 March 2027, and is lost after more than 30 days outside Poland.
- Without temporary protection. The notification route stays open for new hires until 5 March 2029. Notifications filed before the change remain valid.
- CUKR residence card. UKR status holders can apply through MOS for a 3-year CUKR card, which gives full access to the labour market.
- Missed notification. A late notification now leads to a fine rather than being treated as illegal employment.
Planning for 2027
Ukrainian staff
Check which employees rely on temporary protection and whether they should move to a CUKR card or another residence permit before 4 March 2027.Business travel
Visa-exempt managers and specialists visiting Poland will need ETIAS from 2027. The EES already counts every day of the 90 in 180 limit.Changing employer
Once Poland implements the Single Permit Directive, permit holders should be able to change employer more easily and keep their permit through short periods without work.Permit expiry dates
Build renewals into your calendar. With every application now online, late filings are easy to spot and hard to explain.How EasyEOR helps
Digital filings
We handle submissions on praca.gov.pl and MOS, including electronic signatures and the employer’s annex.7-day reporting
We track start and end dates and file every notification on time.Compliant contracts
Employment contracts that match both the Labour Code and the terms of the permit.Up-to-date advice
We check which route applies to each candidate as the rules change, including for Ukrainian staff.Agency checks
If you work with temporary work agencies, we check that they operate legally. Fines for agencies are much higher under the new rules.Good standing
As the legal employer, EasyEOR keeps its ZUS and tax status clear, so arrears never block your hiring.Frequently asked questions
Can a foreign employee start work while the application is pending?
Generally no. The work permit or declaration must be in place first. A foreigner who applied for a temporary residence and work permit while already legally working for you can usually continue for the same employer until a decision is made.
What happens if we miss the 7-day notification?
It can lead to a fine and, for permits, to questions about whether the permit conditions are being met. Build the deadline into your onboarding and offboarding process.
Can an employee with a permit move to another employer?
Under current Polish rules, the new employer usually needs a new permit or a change to the existing one. This is expected to become easier once the Single Permit Directive is implemented.
Hiring from outside the EU?
EasyEOR employs your foreign hires on compliant Polish contracts and manages permits, filings and reporting from start to finish.
Based on the Act of 20 March 2025 on the conditions for entrusting work to foreigners, the Act on Foreigners, the 2026 rules for Ukrainian citizens and EU regulations on EES and ETIAS. Dates for ETIAS and the Single Permit Directive may still change. This guide is general information and not legal advice.
