Employment of a foreigner by the Polish JDG in 2026

From June 1, 2025, the employment of foreigners is regulated by the new Act on the conditions of entrusting work to foreigners. The employer must check both the legality of the stay and the basis for legal work.

EU, EEA and Swiss citizens

They can work in Poland without a work permit. A longer stay has separate residence formalities.

Third country nationals

As a rule, they need:

• a document legalizing your stay, which allows you to work,
• work permit, declaration of entrusting work or grounds for dismissal.

Simply having a visa or residence card is not always enough. You need to check the annotations, the purpose of the stay and the decision.

Permission and declaration

The type A permit applies to work for a Polish entity. Applications are submitted electronically via praca.gov.pl.

The declaration procedure covers citizens of the countries indicated in the regulation. Russia should not be included in the current list just because it appeared in old materials. The declaration may allow you to work for up to 24 months, but the scope and conditions must be confirmed on the date of submission.

Citizens of Ukraine can benefit from special rules of the special act, including notification of entrusting work, if they meet the conditions. This should not be described as a simple "24 month" statement.

Contract and obligations before work

Before allowing a foreigner to work, the employer should:

1. verify and keep a copy of your residence permit,
2. obtain the right basis for work,
3. conclude a written contract and present its content in a language understandable to the foreigner,
4. provide a copy of the contract to the authority when the procedure requires it,
5. ensure conditions consistent with the permit or declaration.The new act abolished the old starosta's information as a common labor market test. At the same time, there may be a local list of professions restricting the issuance of permits.

ZUS

The employee's or contractor's report is generally submitted within seven days. The appropriate form and code depend on the contract and the coincidence of titles.

Not every foreigner is automatically subject to the same Polish contributions. When working cross-border, EU coordination rules, document A1 and social security agreements are important.

PIT

Residence affects the scope of tax liability. Remuneration for work performed in Poland is usually Polish income, but a double taxation agreement may change the result.

Relief for young people depends on age, type of income and the conditions of the act. Citizenship in itself does not determine the right or lack thereof.

Legality check

Illegally entrusting work may result in a fine calculated according to the current act and the number of foreigners. Liability may also arise for conditions other than those indicated in the permit or declaration.

Sources

• Act of March 20, 2025 on the conditions of admissibility of entrusting work to foreigners - ELI
• Praca.gov.pl - employing foreigners
• ZUS - employing foreigners

Do you employ a foreigner?

Oxyok provides accounting and ZUS services for Polish JDGs - from PLN 49 + VAT per month. It is worth confirming the legalization of your work with a migration lawyer.

Write to Paweł.