All EU citizens, including members of their family, are exempt from the obligation to obtain a work permit to be employed in Poland. 

If the assignment in Poland is expected to last for more than three months, an EU citizen is obliged to register the residence address, as mentioned above in the "Business travel" section.

As long as EU citizens are in paid employment (or perform work in Poland as an independent service provider or on another basis), they are generally subject to the same legislation for social contributions and benefit from the same advantages as national employees. Exceptions may apply if the EU citizens perform work in more than one country or an EU citizen is temporarily seconded to Poland.

Every EU citizen may use public employment services.

According to Polish law, a foreign national wanting to work legally in Poland must obtain the right to work in Poland. The right to work may result from a foreigner's specific status (e.g., a spouse of a Polish citizen; please see below). As a rule, a foreigner must have either of the following:

• A work permit (zezwolenie na prace), issued by one of the Polish voivodeship offices
• A statement on entrusting work (oświadczenie o powierzeniu wykonywania pracy), which is a simplified work permit issued in the faster procedure and may be applied in limited cases, depending on the nationality

Additionally, a foreigner must be authorized to reside in Poland during the term of work. In most cases, this means that, in addition to the work authorization document (please see above), a foreigner must additionally have the following:

• A visa (wiza) (except certain categories of visas, e.g., for the purposes of tourism) issued by a Polish Consulate
• A temporary residence permit in Poland (zezwolenie na pobyt czasowy) issued by the Department of Citizen's Affairs at the voivodeship office
• A visa-free period - citizens of certain countries may enter Poland under a visa-free regime for a period of 90 days within a 180-day period

By way of exception, a foreigner's right to reside and work in Poland may result from the same permit, such as an integrated temporary stay and work permit (zezwolenie na pobyt czasowy i pracę) or a temporary residence permit granted due to an intragroup company transfer (zezwolenie na pobyt czasowy w celu wykonywania pracy w ramach przeniesienia wewnątrz przedsiębiorstwa), issued by the Department of Citizen's Affairs at the voivodeship office. A choice of an applicable permit is limited by the circumstances of the case.

Foreign nationals are not allowed to work in Poland (even if they hold a work permit or an equivalent document) when staying on a visa issued by another Schengen country or on a Polish visa that does not authorize work - such as visas issued for tourism, medical treatment, non‑degree education, family visits, participation in cultural or sports events, transit, or humanitarian or religious purposes.

There are several categories of non-EU citizens who are exempt from the obligation to obtain a work permit, including the following:

• Foreign nationals with a permanent residence permit
• Foreign nationals granted long-term European Community (EC) resident status in Poland
• Foreign nationals granted a long-term EC resident status in another EU country with a temporary residence permit in Poland, issued based on the declared intention to start a business or study in Poland
• Refugees, people granted temporary protection and people granted tolerated stay status
• Foreign nationals holding a valid Pole's Card
• Foreign nationals who are allowed to perform work in Poland without having to obtain a work permit according to international contracts and agreements binding the Republic of Poland and the country of their citizenship
• Members of international military forces stationed in Poland
• Journalists and other foreign mass media correspondents fulfilling specific criteria
• Artists (individual or in groups) participating in different kinds of artistic events (not exceeding 30 days per calendar year)
• Athletes performing work for institutions registered in Poland in relation to sports events (not exceeding 30 days per calendar year)
• People delegated by their foreign employers (provided that they have permanent residence abroad), for a period not exceeding three months, for the following purposes:
  
  • Assembling, maintaining or repairing delivered devices, structures, machinery or other equipment, if the foreign employer is a manufacturer of these
  • Training the employees of the Polish employer, being the recipient of the devices, structures, machinery or other equipment referred to above, on its operation or use
  • Accepting devices, machinery, other equipment or parts produced by a Polish company
  • Assembling and disassembling exhibition stands, if the exhibitor is a foreign employer who delegates them for this purpose
• Management board members of legal entities that have been registered under the respective provisions in Poland, if they enter Poland based on an appropriate visa/residence permit and their stay in Poland does not exceed six months within a 12-month period
• Full-time students studying in the Poland at an institution offering higher education that meets the relevant requirements and is approved by the minister

1. Work permit 

A work permit is a specific type of authorization issued following an investigation by labor authorities into the reasons for employing foreign nationals in Poland. Obtaining this document by the employer should be first formal step to employ the foreign national in Poland, before the person enter Poland. 

There are several types of work permits, depending on the position the employee would take or the employer's location (in Poland or abroad). 

Commencing work in Poland without a work permit is strictly prohibited and may result in financial sanctions imposed on the individual concerned and the hosting entity employing the individual.

A work permit is applied for and issued to an employer as permission to employ a specific, named, non-EU citizen, for a specific job and for a specific period of time. Moreover, if a foreign national performs work in various positions at the same employer, a work permit for each position is needed.

In the work permit application, the employer is obliged to provide documentation regarding its entity, the foreign national's personal details, the details of the passport document and, if needed, information on the foreign national's qualifications and professional experience.

Furthermore, the employer must specify the proposed position in Poland, the intended period of employment and the legal basis of employment (e.g., employment agreement, service agreement). All documents submitted to the Polish immigration authorities must be in Polish. Documents such as the foreign national's certificates and diplomas will have to be translated into Polish by a sworn translator.

After submitting the application form, the voivode examines the application and in case of any doubts, obliges the employer to provide additional documents or explanations. If the market situation deteriorates, the minister may introduce a list of professions unavailable to foreigners or employment limits. Every time before submitting the application, employers should confirm whether such a list exists. According to the legal rules, the work permit may be granted for a period not exceeding three years. However, in practice, the validity of the work permit depends on the proposed period on employment indicated in the application. If the employer intends to employ the foreigner for the indefinite period, there is a high possibility that the work permit will be issued for the maximum period (3 years). 

After obtaining the work permit, the employer is obliged to inform the authorities within 7 days about: not taking up employment by the foreigner within 2 months form the issuance of the work permit, a interruption in work for more than 2 months, a termination of work by a foreigner earlier than 2 months before the expiry of the permit.

2. Statement on entrusting work

A statement on entrusting work is a simplified work permit, issued for the specific group of nationals (Armenia, Belarus, Moldova, Ukraine). Until 30 November 2025, Georgian citizens could also use the simplified procedure. As of 1 December 2025, Georgia was excluded from the list of countries covered by this simplified procedure.  Georgian citizens for whom a statement was obtained before December 1, 2025, may continue to work on its basis until the end of the document's validity period.

The employer can obtain this type of permit if the work (i) will be performed in Poland, (ii)  does not involve seasonal work (for which a work permit is required), (iii) does not involve performing functions on the company's management board, (iv) the start date of work will be no later than 6 months from the date of obtaining the statement, (v) the foreigner's remuneration will not be lower than the remuneration of employees performing comparable work or in a comparable position. 

After obtaining the statement, the employer is obliged to inform the authorities about: (i) a foreigner taking up employment – within 7 days, (ii) a foreigner not taking up employment – within 14 days of the planned start date, (iii) early termination of employment - immediately after the end of cooperation.

The work permit document and the statement on entrusting work are issued in triplicate, one copy for the employer, one for the employee and one for the voivode office.

After obtaining the work permit or statement on entrusting work, the employer must deliver it to the non-EU citizen so that they may submit it when applying for the work visa. Based on the work permit, the consulate authorities may issue the work visa (i.e., a visa granted for the purposes of performing work).

A national visa for the purposes of performing work may be issued to a non-EU citizen who presents a permit to work in Poland or a statement on entrusting work, where possible. This type of visa is issued by the consul responsible for the foreign national's place of permanent residence. It can be issued for the period of stay corresponding to the period indicated on the work permit or a statement on entrusting work.

Where a non-EU citizen intends to stay in Poland for longer than the period of stay provided by the visa, it is possible to apply for a temporary residence permit in Poland. That document can be issued for a maximum period of three years but no longer than the validity period of the work permit. When staying abroad, an application for a temporary residence permit should be filed via the consular office. If the foreign national is in Poland, the application for that permit is filed with the Department of Citizen's Affairs at the voivodeship office.

In May 2014, new provisions came into force that allow foreign nationals to apply for an integrated permit for residence and work. This procedure includes the requirements of the separate work and residence permit procedures, with the difference being that it is mainly conducted by the foreign national (in cooperation with the employer). Previously, it was the employer's sole responsibility to obtain the work permit, which is issued in one document.

After completing all the formalities, the employer signs an agreement with the non-EU citizen for the time specified in the work permit (or the integrated permit for residence and work). The contract should strictly reflect the conditions in the permit in regard to time, place of work and position. Change of workplace requires immediate notification to the voivode. Additionally, before the foreigner begins work, the employer is obliged to send a scan of the employment contract to the authority that issued the permit. This must be done via the praca.gov.pl portal.

After arriving in Poland, the foreign national is obliged to register their residence in Poland with the administrative local authority using their temporary address in Poland (zameldowanie).

If a citizen of Ukraine arrived legally from Ukraine to Poland on or after 24 February 2022 in connection with war hostilities taking place in Ukraine and declares the intention to stay in Poland, their residence is considered legal until 4 March 2027 under the newest amendment coming into force 5 March 2026 to Act of 12 March 2022 on supporting Ukrainian citizens due to war in Ukraine (“Amendment”). The same rule applies to a spouse of a Ukrainian citizen if they do not have a Polish or other EU member state citizenship. Above-mentioned foreigners benefit from the special protection in Poland which is confirmed by obtaining the UKR PESEL. 

Based on the Amendment, Ukrainians arriving in Poland due to the war must register with the local municipal office within 30 days of entering Poland to obtain a UKR PESEL number and temporary protection. The UKR PESEL and the related protection expire if the foreign national leaves Poland for more than 30 days. 

The Amendment introduces a gradual phase‑out of the Act of 12 March 2022 on supporting Ukrainian citizens due to war in Ukraine. With respect to legal stay, there are no plans to further extend the special rules allowing residence in Poland without an additional document beyond 4 March 2027. Until that date, Ukrainian citizens must regularize their stay (for example, by applying for a temporary residence permit).

All citizens of Ukraine whose stay in Poland is legal are entitled to legally work in Poland. However, based on the Amendment, Ukrainians without the UKR PESEL are entitled to work based on this exception only for next 3 years (transitional period). 

In the case of Ukrainian citizens benefiting from the special status under the Act of 12 March 2022 on supporting Ukrainian citizens due to war in Ukraine, the condition for legal work is the employer notifying this fact to the district labor office responsible for its registered office within 7 days from the date that the foreigner commences work. The obligation to notify the district labor office does not apply to the employment of a Ukrainian citizen who legally performs work in Poland on a different basis, e.g., based on a work permit or an appropriate temporary residence permit, or they have the right to work in Poland due to their residence status (e.g., they have been granted refugee status or subsidiary protection, or have received permanent residence, long-term residence, a residence permit for humanitarian reasons or a tolerated residence permit). The employer may be subject to a fine for failing to notify the district labor office.

Ukrainian citizens benefiting from the special status under the Act of 12 March 2022 on supporting Ukrainian citizens due to war in Ukraine or legally staying in Poland based on the Act on Foreigners (e.g., those with a visa, temporary or permanent residence permit, etc.) are entitled to conduct business activities on the same terms as Polish citizens (e.g., subject to registration with the local authorities) on the condition that they have a UKR PESEL.

As of 5 March 2026, Ukrainians without a UKR PESEL will be entitled to start a business under the general rules applicable to all foreign nationals (e.g., holders of permanent residence permits, the Pole’s Card, or EU long‑term resident status). Ukrainians without a UKR PESEL who started their business activity before the Amendment enters into force may continue operating it. 

According to Polish law, there are four kinds of social security contributions that an employer and employee are obliged to pay in connection with an employment agreement. Furthermore, depending on the employer's headcount, an employee may fall by default under the PPK (Employee Capital Plan — a pension program) unless they opted out within a specific time frame.

With regard to the payment of social contributions for non-EU citizens, Polish law generally states that the duty arises in the country in which the person is employed and where the work is being performed (the lex loci laboris principle).

This means that the employer employing a foreign worker (as an employee or a service provider) in Poland is subject to Polish social security laws and not the social security laws of the country in which the employing entity might be located or of which the foreign worker is a citizen. The effect of this is that a foreign employer that does not have its place of business in Poland is, in principle, obliged to register with the Social Security Agency and pay all the required social security contributions for any worker employed in Poland. There are several exceptions to the above rule, such as employees who were seconded by their employers (provided they have permanent residence abroad) to perform work in Poland for a specified period of time or nationals of countries that are parties to international agreements, recommendations, conventions and provisions binding on Poland in the scope of social contributions regulations.

EU law also stipulates that social security contributions are paid in principle in the country where work is performed.