Foreign Worker Outsourcing in Poland 2026

The year 2026 marks the first full calendar year of the Polish labor market operating under the new legal framework for employing foreign nationals. The regulations that came into force on June 1, 2025, have already transformed the landscape of worker outsourcing, and the coming months will be a time of difficult business decisions for many entrepreneurs.

The End of the Gray Zone in Worker Outsourcing

The legislative package concerning the employment of foreign nationals, including the key Act on Conditions for Permitting Employment of Foreigners in the Territory of the Republic of Poland, has introduced fundamental changes in the operations of entities engaged in worker outsourcing. The legislature has made it abundantly clear that the era of tolerating borderline-legal activities has come to an end.

The new penal provisions allow for sanctioning irregularities and abuses in the processes of legalizing work and residence of foreigners in Poland with unprecedented severity. This is not merely about increasing existing penalties – entirely new categories of offenses have been introduced that can significantly limit the operations of entities professionally engaged in worker outsourcing but lacking registration as employment agencies.

Increased Financial Sanctions – The Numbers

To eliminate illegal worker rental practices from the market, a new sanction has been introduced that directly targets entities providing worker outsourcing services. A fine of no less than PLN 3,000 is imposed on any entity that directs a foreigner to perform work for and under the supervision of another entity on a basis other than a temporary work agreement. Notably, this sanction applies exclusively to outsourcing service providers – not to user employers.

An even more significant change concerns fines for entrusting work to a foreigner directed by an entity that is not an employment agency. The minimum amount has doubled – from PLN 3,000 to PLN 6,000. The revolutionary aspect, however, is the cumulative penalty principle: fines are imposed for each violation identified per individual foreigner. In practice, this means that an entrepreneur employing ten foreigners in violation of the regulations may face penalties starting from PLN 60,000 and upward.

Authorities Equipped with New Verification Tools

The 2026 perspective means that authorities will be fully prepared to apply the new grounds for refusing to legalize foreign workers’ employment. Administrative bodies have received specific tools to verify whether entities applying for permits are not seeking so-called “fictitious” legalization documents.

Authorities may now refuse to issue a work permit in several new cases. If an entity entrusting work was established or operates to facilitate foreigners’ entry into Poland, the office can verify this by comparing the number of permits issued against the number of foreigners who actually commenced employment. If a foreigner held a permit within two years preceding the application and entered Poland but failed to work in accordance with that permit without justified cause, their subsequent application may be rejected. Arrears in social insurance registration obligations or outstanding ZUS or tax liabilities constitute independent grounds for refusal. Finally, if work is to be performed for a third party and the entrusting entity does not hold temporary employment agency status, the application will be rejected.

Two-Year Waiting Period for New Employment Agencies

One of the most groundbreaking solutions is the introduction of a two-year waiting period for newly established employment agencies. From June 1, 2025, an agency wishing to provide job placement or temporary work services for foreigners requiring work permits or employment declarations must first operate in the market for two years, providing these services to other worker groups.

Attempting to circumvent this restriction carries severe consequences in the form of removal from the employment agency register and fines ranging from PLN 3,000 to as much as PLN 100,000. Entities registered before June 1, 2025, already providing services to foreigners are not subject to this limitation, though they were required to submit an application to amend their register entry by September 30, 2025.

What Does 2026 Mean for Employers?

Entrepreneurs using worker outsourcing services should treat 2026 as a time for thorough verification of existing cooperation models. Key questions requiring answers concern the legal status of current business partners, compliance of existing agreements with new requirements, and financial risks arising from potential irregularities.

Companies providing worker outsourcing services that lack employment agency registration or fail to meet the new requirements may find themselves in extremely difficult circumstances. Continuing operations in the existing model may lead to multi-thousand-zloty fines imposed separately for each foreigner.

Professional Support in the New Legal Reality

The complexity of the new regulations and the magnitude of potential sanctions make a professional audit of existing employment practices not so much an option as a necessity. Our Law Firm specializes in comprehensive legal services for processes related to employing foreign nationals, offering both compliance audits with the new regulations and support in adapting business models to current legal requirements.

We invite you to contact us to discuss your company’s individual situation and develop optimal solutions for 2026.