Declaration of entrusting work to a foreigner in 2026

A declaration of entrusting work to a foreigner (oświadczenie o powierzeniu pracy cudzoziemcowi) is the simplest route to legally employing a citizen of Armenia, Belarus, Moldova or Ukraine. The employer files it electronically, pays a PLN 400 fee, and the staroste (district labour office) enters it in the register usually within 7 working days. Work on this basis may last at most 24 months. Since 1 June 2025 the procedure has operated under the new Act on the conditions of admissibility of entrusting work to foreigners, and since 1 December 2025 — also under several new regulations which have changed, among others, the list of states and the fee amount.

Who the declaration is for in 2026

The declaration can only be used for citizens of four states:

• the Republic of Armenia,
• the Republic of Belarus,
• the Republic of Moldova,
• Ukraine.

Georgia dropped off the list on 1 December 2025. A Georgian citizen whose declaration was entered in the register before that date may work until its expiry on the terms set out in it. New employment of a Georgian already requires a work permit.

The declaration does not cover seasonal work in the types of activity listed in the regulation — for them a seasonal-work permit is used. For Ukrainian citizens benefiting from temporary protection in Poland, the regulations additionally provide for a simplified notification to the labour office; it is worth determining which route applies to the specific person. A broader overview of all bases for employing foreigners is given in the article Employing foreigners 2026 — permits, costs, obligations.

Conditions the employer must meet

• The work period indicated in the declaration cannot exceed 24 months.
• The start date must fall no later than 6 months from the date of filing. A declaration that does not meet these conditions is left without examination.
• Remuneration cannot be lower than the pay of employees in a comparable position or than the minimum wage. In 2026 that is PLN 4,806 gross for a full-time job or PLN 31.40 per hour for a mandate contract.
• Reliability of the entity: the declaration must not contain untrue data, and the person acting for the employer cannot have been punished twice in the last 12 months for specified offences in employing foreigners.

The Council of Ministers may additionally introduce annual declaration limits, e.g. for selected voivodeships or professions. Once the limit is exhausted, the staroste will refuse entry.

Documents and data to prepare

The following are attached to the declaration electronically:

1. a scan of all completed pages of the foreigner's valid passport,
2. proof of payment of the PLN 400 fee, from which it is clear which foreigner it concerns,
3. documents confirming qualifications — where the work concerns a regulated profession,
4. confirmation of arrangements with the user-employer — where the work is entrusted by a temporary-work agency.

The form itself contains, among others, the employer's data (NIP and REGON, or PESEL in the case of a natural person), the PKD code of the activity in which the foreigner will work, passport data and the visa or residence-card number. Originals may be requested for inspection.

Procedure step by step

1. Fee. The PLN 400 is paid before the declaration is filed. As a rule it is not refundable.
2. Filing the declaration. Exclusively through the public employment services' IT system, to the staroste competent for the registered office or permanent residence of the employer.
3. Entry in the register. Where the case requires no clarification — within 7 working days at the latest; in clarification cases — within 30 days. The staroste may indicate a later start date for the work than the one in the application.
4. Before work starts. The employer hands the entered declaration to the foreigner and sends the staroste, through the same system, a copy of the contract with the foreigner in Polish. The terms of the contract must correspond to the declaration.
5. Notification of taking up work — within 7 days of the day it began.
6. Notification of not taking up work — within 14 days of the start date indicated in the register; the early termination of work is reported separately.

Obligations during employment

• Raising remuneration when the minimum wage or minimum hourly rate goes up.
• Proportional increase in pay when the working-time quota or the number of hours in the civil-law contract rises.
• Making documents available (in Polish or in translation) on request of, among others, the National Labour Inspectorate (PIP), ZUS, the Border Guard.
• Payment of back pay, if during inspection it turns out the foreigner was receiving less than was due.

Some changes do not require a new declaration, e.g. a change of the employer's registered office or name or increasing the working time to a full-time job. Other changes in working conditions are worth consulting before being introduced, because they may require a new declaration to be filed.

Most common reasons for problems

• Salary in the declaration lower than the minimum or than that of other employees in the same position.
• Start date more than 6 months after filing.
• No notification of taking up or not taking up the work — this carries a fine of PLN 500 to PLN 5,000.
• Filing a declaration for a citizen of a state outside the list, e.g. Georgia after 1 December 2025.
• Assuming that the declaration legalises stay. The foreigner must be present in Poland on a basis that allows work; the declaration concerns only the right to perform work.

How Good Balance can help

We prepare and file declarations, watch over notification deadlines and the consistency of contracts with the entry. When cooperation is to last longer than 24 months, we conduct the procedure for a temporary stay and work permit. The HR side of employment, including ZUS registration and payroll, we handle as part of our employee HR support service.