UA, BY, GE, AM, MD, RU and other nationalities — procedures, documents, ZUS, inspections. Everything in one place.
1. Three pathways to legalise employment
Statement on entrusting work (Oświadczenie) — fastest, for citizens of 6 countries (UA, BY, GE, AM, MD, RU). 100 PLN, 7 days. Work up to 24/36 months.
Work permit type A, B, C, D, E — longer (60–180 days), for other nationalities or specialist positions.
EU Blue Card — for highly qualified specialists (salary above 1.5× the average).
2. Step-by-step procedure — statement
Verify the foreigner's status (passport, residence card, visa).
Submit the statement at the District Labour Office (PUP) — online or in person.
Pay the 100 PLN fee.
Entry in the register within 7 working days.
The foreigner may begin work.
Notify the PUP of commencement of work — within 7 days.
3. Residence card — when required
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A residence card alone does not replace a work permit (with exceptions). If the employee holds a residence card annotated 'access to the labour market' — they can work without additional documents.
We can help with residence card registration — see the
4. ZUS and taxes for a foreign worker
From a ZUS and tax perspective, a foreign employee is treated identically to a Polish citizen: standard contributions, PIT-11, declarations. The only difference is determining tax residency (Poland vs country of origin).
5. PIP and ZUS inspections — what to expect
Verification of contracts, statements, residence cards, visas.
Working-time check (records, limits).
Remuneration in line with the contract (not below the minimum).
Occupational health & safety, medical examinations.
Penalty for illegal employment: up to 30 000 PLN + deportation of the foreigner.
6. Most common mistakes
Failing to verify the validity of the residence card / visa → illegal work.
Not notifying the PUP of commencement of work within 7 days.
Changing the position without a new statement / permit.
No contract in a language understood by the employee.
7. FAQ
Does a Ukrainian citizen need a work permit in 2026?
In principle the simplified procedure still applies — only a notification to the employment office within 7 days of starting work is required. No separate permit is needed.
What is the declaration on entrusting work?
A document for citizens of 6 countries (UA, BY, GE, AM, MD, RU) — allows work for up to 24 months within 36. Registration at PUP, fee PLN 100.
How long does a type A permit take?
Typically 60–90 business days. In offices with long queues (Wrocław, Warsaw) — even 4–6 months. Employment can start conditionally on the basis of the application.
Does a residence card give the right to work?
Not automatically. A temporary residence card with the annotation 'access to the labour market' — yes. A permanent residence card, EU resident permit — yes. A residence card for another purpose (e.g. studies) — requires an additional permit.
What ZUS contributions and taxes apply to a foreigner?
Standard — same as for a Polish citizen. A foreigner with Polish tax residency (>183 days) pays full PIT. Without residency — only Polish-source income is taxed.