The year 2025 brought fundamental changes to the Polish system for legalizing the employment of foreign nationals. On 1 June 2025, the Act of 20 March 2025 on the Conditions for the Admissibility of Entrusting Work to Foreigners in the Territory of the Republic of Poland came into force, completely replacing the previous regulations contained in the Act on Employment Promotion and Labour Market Institutions. The new provisions introduce a number of significant simplifications, but also impose additional obligations on employers and substantially tighten sanctions for violations.

For foreign investors planning to operate in Poland, knowledge of current regulations regarding the employment of workers from outside the European Union is absolutely essential. Improper application of the regulations may result not only in severe financial penalties of up to PLN 50,000 per violation, but also in the loss of the ability to employ foreigners in the future and reputational risk for the enterprise.

1. Legal Basis for Employing Foreign Nationals

1.1. Scope of Application

The provisions of the Act on the Conditions for the Admissibility of Entrusting Work to Foreigners apply to all third-country nationals, i.e., persons who do not hold Polish citizenship or citizenship of another EU Member State, EEA country, or Switzerland. Citizens of EU/EEA countries and Switzerland enjoy freedom of movement for workers and may take up employment in Poland without the need to obtain a work permit.

It is important to distinguish between the legalization of work and the legalization of residence. A work permit entitles a foreigner only to perform work under specified conditions, but does not constitute an independent basis for legal residence in Poland. The foreigner must additionally hold a valid residence title, such as a work visa, temporary residence card, or permanent residence permit.

1.2. Categories of Foreigners Exempt from the Work Permit Requirement

The Act provides for a broad catalogue of exemptions from the work permit requirement. This exemption covers, among others, foreigners with refugee status granted in Poland, persons under subsidiary protection, holders of permanent residence permits or EU long-term resident permits, spouses of Polish citizens holding temporary residence permits, as well as full-time students in Poland and graduates of Polish universities. The detailed list of exemption cases is specified in the Regulation of the Minister of Family, Labour and Social Policy of 20 November 2025.

2. Types of Work Permits

The Polish legal system provides for several types of work permits, adapted to various forms and circumstances of employing foreigners. Each type of permit is characterized by different conditions for issuance, validity period, and scope of entitlements.

2.1. Work Permit for a Polish Entity (Former Type A)

This is the basic and most commonly used type of permit, intended for foreigners performing work under a contract with an entity whose registered office, place of residence, or branch is located in Poland. The permit is issued by the voivode competent for the employer’s registered office or place of residence, for a period not exceeding three years. The foreigner’s remuneration may not be lower than that of employees performing comparable work or in a comparable position and may under no circumstances be lower than the minimum wage.

2.2. Permit for Board Members and Proxies (Former Type B)

This type of permit applies to foreigners performing functions on the management boards of legal entities entered in the National Court Register, members of the management boards of capital companies in the process of formation, persons managing the affairs of a limited partnership or a limited joint-stock partnership, as well as commercial proxies (prokurents).

The standard period of validity is up to three years; however, for members of management boards of enterprises that have been conducting business activity in the territory of Poland for less than one year, the validity period of the work permit is reduced to one year.

2.3. Permits for Posted Workers (Former Types C, D, E)

The regulations provide for separate permits for foreigners employed by foreign employers and posted to work in Poland. A permit for workers posted to a branch or establishment of a foreign employer in Poland (former Type C) is required when the posting period exceeds 30 days in a calendar year. A permit for export services (former Type D) applies when a foreign employer has no organized activity in Poland but posts an employee to perform a service of a temporary nature. A permit for other posting cases (former Type E) covers postings exceeding 30 days within six consecutive months for purposes other than those mentioned above.

2.4. Seasonal Work Permit (Type S)

The seasonal work permit is intended for foreigners performing work dependent on seasonal rhythm, for a period not exceeding nine months in a calendar year. This particularly concerns the agriculture, horticulture, tourism, and hospitality sectors. Unlike other permits, the Type S permit is issued by the starost (county head) competent for the employer’s registered office or place of residence, which speeds up the procedure. As of 1 December 2025, the fee for a seasonal work permit is PLN 100.

3. Declaration on Entrusting Work to a Foreigner

3.1. Nature and Scope of the Declaration Procedure

The declaration on entrusting work to a foreigner constitutes a simplified work legalization procedure, alternative to the standard work permit. This procedure is available only for citizens of specified countries and allows employment of a foreigner for a period of up to 24 months. The declaration is entered in the register maintained by the poviat labour office competent for the employer’s registered office.

3.2. Changes to the List of Eligible Countries from 1 December 2025

The Regulation of the Minister of Family, Labour and Social Policy of 20 November 2025 significantly modified the list of countries whose citizens may use the declaration procedure. As of 1 December 2025, a declaration on entrusting work may only apply to citizens of Armenia, Belarus, Moldova, and Ukraine. Georgia has been removed from the list, meaning that citizens of that country must now apply for a full work permit. However, transitional provisions guarantee that Georgian citizens employed under a declaration entered in the register before 1 December 2025 may continue working until the expiry of that declaration.

3.3. Fees and Deadlines

As of 1 December 2025, the fee for entering a declaration in the register is PLN 400, representing a significant increase from the previous rate of PLN 100. The poviat labour office enters the declaration in the register or refuses entry within 7 working days of receiving a complete declaration, or within 30 days in cases requiring explanatory proceedings. The employer is obliged to inform the office of the commencement of work by the foreigner within 7 days of the start date, and of non-commencement of work within 14 days of the planned start date indicated in the declaration.

4. EU Blue Card for Highly Qualified Specialists

The EU Blue Card constitutes a special type of temporary residence and work permit, intended for foreigners with high professional qualifications. As of 1 June 2025, modernized rules for issuing this document apply, implementing the latest EU regulations. The salary threshold required to obtain a Blue Card has been reduced to one times the average national salary (previously 1.5 times), significantly expanding the pool of potential beneficiaries.

Holders of the EU Blue Card gain a number of significant entitlements, including the possibility of changing employers after six months of employment, the right to short-term mobility throughout the European Union without additional permits (after at least 12 months of residence in Poland), and facilitations regarding family reunification. For the IT sector and other industries requiring highly qualified specialists, the Blue Card represents a particularly attractive solution.

5. Full Digitalization of Procedures from 1 June 2025

5.1. The praca.gov.pl Portal as the Exclusive Application Channel

One of the most significant changes introduced by the new Act is the full digitalization of proceedings related to the legalization of foreign workers. As of 1 June 2025, all applications for work permits, declarations on entrusting work, and all documents in these matters must be submitted exclusively in electronic form via the praca.gov.pl portal. Documents submitted in any other form will be left without examination, meaning that the traditional paper form is no longer admissible.

Submitting electronic applications requires having a trusted profile or qualified electronic signature. Employers should ensure in advance that persons authorized to represent the company have access to these authorization tools.

5.2. Central Register for the Employment of Foreigners

The new regulations establish the Central Register for the Employment of Foreigners (CRZC), in which voivodes, poviat labour offices, and the Border Guard post information on every decision issued, notification submitted, and result of inspections conducted. This system will be integrated with the PESEL 2.0 database and ePUAP, allowing for automatic assignment of a PESEL number to a foreigner upon obtaining a permit. Employers gain access to a portal enabling them to track application status and receive alerts about approaching expiry dates of legalization documents.

5.3. Fast Track Procedure

The Act introduces an accelerated application processing procedure (fast track) for specified categories of entities and job positions. Applications covered by the fast track procedure are processed as a priority, allowing for significant reduction in waiting time for a decision. Accelerated procedures also apply to visas and temporary residence and work permits.

6. Employer Obligations When Employing Foreigners

6.1. Pre-Employment Obligations

An employer intending to entrust work to a foreigner must complete a number of formalities before commencing employment. First and foremost, it is necessary to verify that the foreigner holds a valid residence document entitling them to stay and work in Poland. The employer is obliged to request the foreigner to present this document and to retain a copy throughout the employment period and for two years thereafter.

The contract with the foreigner must be concluded in writing before work commences. The document should be prepared in Polish and translated into a language understandable to the foreigner. The working conditions specified in the contract, particularly the scope of duties, remuneration, and working time, must be consistent with the content of the work permit or declaration on entrusting work. From 1 August 2025, the employer is additionally obliged to submit a copy of the contract concluded with the foreigner to the office before entrusting work.

6.2. Reporting Obligations

The new regulations impose extensive reporting obligations on employers. In the case of a declaration on entrusting work, the employer must inform the labour office of the commencement of work by the foreigner within 7 days of the start date. If the foreigner does not commence work, this information must be provided within 14 days of the planned start date indicated in the declaration. Notification of early termination of work or that the foreigner will not commence work results in automatic invalidation of the declaration by operation of law.

Furthermore, the employer is obliged to report any change in employment conditions, such as an increase in working time, salary increase, or change of position, within 7 days of the change. In the case of an increase in working time or hours of work, the employer must proportionally increase the foreigner’s remuneration.

6.3. Prohibition of Pay Discrimination

The regulations absolutely require that the foreigner’s remuneration be no lower than that of employees performing comparable work or in a comparable position, and no lower than the minimum wage. This principle aims to prevent the replacement of workers present in the labour market by foreigners willing to accept employment on worse terms, and to protect the market against unfair competition based on reducing labour costs.

7. Abolition of the Labour Market Test

One of the most significant simplifications introduced by the Act of 20 March 2025 is the complete abolition of the requirement to conduct the so-called labour market test. Previously, an employer applying for a work permit first had to obtain from the starost information confirming the inability to meet staffing needs in the local labour market. This procedure significantly lengthened the employment legalization process and generated additional administrative burdens for both employers and labour offices.

From 1 June 2025, employers may submit applications for work permits directly to the voivode, without the need to first obtain the starost’s opinion. The only exception is proceedings initiated before that date, in which the labour office may still accept a job offer for the purpose of issuing the starost’s information, provided a document confirming earlier initiation of the case is attached.

8. List of Occupations Unavailable to Foreigners

In place of the abolished labour market test, the Act introduces a mechanism for lists of protected occupations. The starost, upon a justified request from the director of the poviat labour office, following a positive opinion from the poviat labour market council, may introduce a list of occupations in which issuing work permits in a given poviat is restricted. The final list of occupations unavailable to foreigners is established by the Council of Ministers.

The introduction of this mechanism is a response to the ineffectiveness of the previous procedure for examining the local labour market, but also to the changing economic situation and increasingly frequent collective redundancies. In 2024 alone, employers reported over 37,000 collective redundancies, the highest figure since the pandemic, and this trend continued in 2025. The list of protected occupations is intended to provide a flexible tool for protecting Polish workers in regions particularly affected by unemployment.

9. Sanctions for Violation of Regulations

9.1. Significant Increase in Penalties

The Act of 20 March 2025 drastically tightens sanctions for irregularities in employing foreigners. The fine for illegally entrusting work to a foreigner now ranges from PLN 3,000 to PLN 50,000 for each foreigner in respect of whom a violation has been found. This represents a radical change compared to the previous legal situation, where fines ranged from PLN 1,000 to PLN 30,000 in total for all identified violations.

Additional, stricter sanctions of up to PLN 6,000 per foreigner are provided for offences such as misleading a foreigner, demanding a financial benefit in exchange for taking steps to obtain a work permit, or obstructing inspections. The regulations clearly define the concept of illegal entrustment of work, including employment without the required permit or declaration, employment on terms other than those specified in legalization documents, and employment without concluding a written contract.

9.2. Grounds for Refusal to Issue a Permit

The Act introduces additional grounds for mandatory refusal to issue a work permit. The voivode will refuse to issue a permit if, within the last 24 months, the employer obstructed inspections of the legality of employment of foreigners. Refusal will also occur if work is to be entrusted by an entity that is not a legally operating temporary work agency for the benefit of another entity, if the foreigner previously failed to commence work despite arriving in Poland under a previously issued permit, or if employment is to commence later than 12 months from the date of issue of the permit.

9.3. Extended Inspection Powers

The Act significantly extends the powers of the National Labour Inspectorate and the Border Guard in terms of inspecting the legality of employment of foreigners. These authorities may now conduct inspections without prior notice, whereas previously they were required to notify the inspected entity with at least seven days’ advance warning. The legislator also announces the introduction of predictive selection of entities for inspection, where the Central Register for the Employment of Foreigners is to generate lists of enterprises with unusual permit turnover, high numbers of cancellations, or suspicious salary fluctuations.

10. Visa Restrictions

The new regulations introduce significant restrictions regarding residence titles entitling holders to take up work on the basis of a permit or declaration. As of 1 June 2025, visas issued for specified purposes, including visas issued by other Schengen area countries, transit visas, and certain national visas, no longer entitle holders to work on the basis of a declaration or work permit. This means that a visa issued for the purpose of taking up work has become practically the only possibility for many categories of foreigners to commence legal employment in Poland, eliminating the previous possibility of entering Poland on the basis of another type of visa and subsequently transferring to temporary residence and a work permit.

11. Form of Employment – Employment Contract or Civil Law Contract

The original version of the Act on the Conditions for the Admissibility of Entrusting Work to Foreigners provided for a mandatory requirement to employ foreigners exclusively on the basis of employment contracts. Following numerous objections from employer organizations and industry groups, the legislator ultimately softened this requirement. The final text of the Act permits the employment of foreigners both on the basis of employment contracts and civil law contracts, thus maintaining the previous flexibility in choosing the form of employment.

However, it should be remembered that the Ministry of Family, Labour and Social Policy has officially announced that the employment contract requirement has only been postponed, and regulations in this regard are to come into force on 1 January 2026. Employing entities should therefore take the announced changes into account in their staffing plans and prepare for the possible mandatory conversion of civil law contracts into employment contracts.

12. Recommendations for Employers

In light of the legislative changes described, employers who employ or plan to employ foreigners should undertake a number of adaptive measures. First and foremost, it is necessary to verify and update internal procedures related to employing foreign workers, with particular attention to reporting obligations and deadlines for their performance. It is also essential to ensure appropriate tools for submitting electronic applications, including trusted profiles or qualified signatures for authorized persons.

Employers should implement systems for monitoring the validity dates of permits and residence documents of employed foreigners and plan with appropriate advance notice activities related to their extension. Particular attention should be paid to the retention of documentation related to the employment of foreigners, which must be available throughout the employment period and for two years after its conclusion.

Given the significant increase in administrative fees and new obligations, the legalization of foreign workers should be treated not as an administrative burden, but as an integral element of HR and business strategy – as important as recruitment, retention, or productivity management. Organizations that approach this process strategically will gain a competitive advantage in attracting and retaining valuable foreign employees.

Conclusion

The Act of 20 March 2025 on the Conditions for the Admissibility of Entrusting Work to Foreigners introduces a comprehensive reform of the system for legalizing the work of foreigners in Poland. On the one hand, it brings significant simplifications, such as the abolition of the labour market test, full digitalization of procedures, and the fast track procedure. On the other hand, it imposes much stricter obligations on employers regarding documentation, reporting, and compliance with employment conditions, supported by drastically increased sanctions for violations.

For foreign investors considering operations in Poland, understanding the new regulations is crucial for proper human resources planning and avoiding legal risks. Comprehensive legal advice on employing foreigners not only ensures compliance with regulations, but also optimizes recruitment and legalization processes, minimizing the costs and time needed to attract valuable foreign workers.