The year 2025 brought the implementation of a new act regulating conditions for entrusting work to foreigners in Poland. However, it is in 2026 that companies will fully experience its consequences. Full digitalization of procedures, new formal obligations, increased oversight and higher penalties all require employers to reorganize their processes involving foreign workers. What employers should be ready for?

Full Digitalization of Employment Legalization

The new act requires all legalization procedures to be handled exclusively through the portal praca.gov.pl, including applications, correspondence with authorities and decision delivery.

Key changes:

• Employers must submit a copy of the signed employment contract before the foreigner starts work, if hiring based on an online work permit or declaration.
• If the contract is in a foreign language only, a sworn Polish translation becomes mandatory.
• Employers must store all documents related to the employment of foreigners throughout the employment period + 2 additional years (or longer where required by employment documentation rules).

New notification duties:

• Work permit: reporting non‑commencement, interruption or completion of work – within 2 months.
• Declaration procedure:
  • commencement – within 7 days
  • non‑commencement – within 14 days
  • early termination – immediately
  
  

Easier Refusal of Work Permits

Provincial authorities must refuse a work permit if:

• the employer was previously penalized for illegal employment,
• workers are not reported to social insurance or tax/insurance arrears exist,
• the employer cannot prove legitimate business activity or financial capacity to employ the foreigner.

Administrative practices vary across voivodeships, making processes unpredictable.

Foreigners’ history matters:
If a foreigner previously held a permit or declaration but did not perform work within the last 2 years, the authority must refuse a new permit. Employers therefore need to verify candidates’ work history in Poland based on limited available tools.

Fewer Foreigners Eligible to Work

The act restricts the right to work for foreigners staying in Poland on:

• Schengen visas issued by other states,
• Polish visas for tourism, family visits, non-vocational studies, medical treatment and certain other purposes,
• visa-free entry for citizens of countries placed on a restrictive list (to be published by the Ministry of Labour).

This may significantly reduce the pool of available candidates.

Register of Strategic Enterprises

A new list of companies of strategic importance gives such employers priority in:

• work permit processing,
• visa issuance,
• temporary residence cases.

This creates a clear competitive advantage. However, criteria for being listed are narrow — only companies receiving public aid or investment support qualify. The government signaled potential updates to these rules in 2026.

End of the Labour Market Test – New Restrictions Possible

The traditional labour market test was abolished; instead, authorities may:

• set numerical limits for work permits,
• introduce lists of professions for which permits will be systematically refused.

Such restrictions may appear during 2026.

New Rules for Posted Workers

Key updates include:

• Corporate “affiliation” for posting is now defined by the Commercial Companies Code (not tax law), requiring companies to re-evaluate group structures.
• Posted workers must have an employment contract abroad before being sent to Poland.
• From 1 August 2025, the foreign employer must submit the contract (with sworn Polish translation) to the voivode before posting begins.
• Representatives of foreign employers must use a qualified EU-compliant electronic signature.
  
  

Higher Penalties and Broader Inspection Rights

• Labour Inspectorate and Border Guard may inspect employers without notice, also simultaneously with other inspections.
• Penalty for illegal employment: PLN 3,000–50,000 per foreigner.
  
  

Implementing Regulations (from 1 December 2025)

New fees:

• PLN 200 – work permit up to 3 months
• PLN 400 – work permit over 3 months
• PLN 800 – posted worker
• PLN 100 – seasonal work
• PLN 400 – declaration

The list of countries eligible for the declaration procedure now includes: Armenia, Belarus, Moldova, Ukraine (Georgia removed; previous declarations remain valid).

Exemptions from work permits were extended, including to graduates of all Polish universities, not just full‑time programs.

New Employer Obligations Related to Residence Permits

Employers must notify the voivode within 15 days when:

• the foreigner loses employment,
• the employer’s name, seat or legal form changes,
• the company is transferred to another employer,
• working hours increase (with proportional pay increase),
• job title changes without changing duties,
• a civil contract is replaced with an employment contract.

This significantly increases employer responsibility in legalization matters.

Expert View: Michał Wysłocki (Senior Manager EY Poland, ABSL Expert)

2026 will be a critical compliance test for employers. The 2025 regulations tightened procedures, added more obligations and restrictions, and increased penalties.

Companies must adopt rigorous standards throughout the employment cycle: from recruitment screening to ensuring ongoing compliance and fulfilling obligations after employment ends. Strategic enterprises gain a significant advantage through priority processing.

Organizations that quickly adapt their immigration processes will gain recruitment and operational benefits. Others will face backlogs, deadlines and sanctions. More regulatory changes may come in 2026, requiring constant vigilance.

This article was created based on expert support - ABSL Expertise Partner - EY Polska