Hiring a foreign worker on a mandate contract 2026 — step by step

Foreigner on a mandate — required documents, ZUS, PIT and PIP notification. A practical guide for employers.

Many employers in Wrocław hire citizens of Ukraine, Belarus or Georgia. The mandate contract is popular — provided formalities are completed.

Documents

A residence title is needed (residence card, visa with work permit, temporary protection for Ukrainians until 2026) plus PESEL. Without these you cannot register at ZUS or settle wages.

ZUS and PIT

A foreign mandate worker is mandatorily covered by pension and disability, health mandatory, sickness voluntary. Students under 26 — exempt. PIT 12% (scale) or 19% lump-sum depending on the contract.

PIP/PUP notification

Notification on entrusting work to a foreigner via the district employment office within 7 days for Ukrainian citizens under the special act. For others — depends on residence basis.

Hiring a foreigner is small paperwork and big HR benefit. Danexis guides you and runs the HR for you.