Understanding immigration and immigration law in Poland

Updated: 5.12.2024

Is Poland the prime destination for business and skilled talent?

Over the past decade, Poland has emerged as one of the most attractive destinations for business investments, highly qualified professionals, students, and workers from diverse fields. Several factors contribute to Poland’s growing popularity as a destination for migrants.

The country boasts:

• a stable and resilient economy,
• a business-friendly environment with favorable corporate tax policies, and
• a workforce with a strong work ethic and high level of education.

Additionally, Poland’s strategic location within the European Union (EU), its membership in the Schengen Area, and the relatively low cost of living make it an ideal location for both individuals and businesses seeking growth and development opportunities.

One of the primary reasons Poland has become an appealing choice for businesses and skilled professionals is the availability of a large and diverse labor pool, as well as a welcoming attitude towards foreign investment. The government has introduced numerous incentives to attract international companies, ranging from tax breaks to support for research and development projects. Major cities like Warsaw, Krakow, Wrocław, Poznań and Gdańsk have become hubs for international corporations, particularly in sectors such as finance, information technology, manufacturing, and logistics.

For professionals and workers, Poland offers a stable labour market with numerous career opportunities, particularly in high-demand sectors like engineering, IT, finance, and healthcare. The country has also implemented several initiatives to attract highly skilled professionals from abroad, such as simplified visa procedures, blue card programs for skilled workers, and research programs for scientists.

For students, Poland’s well-established educational institutions, affordable tuition fees, and a wide array of English-taught programs create an attractive destination for academic pursuits. Moreover, international students often have opportunities to stay and work in Poland after graduation, which further enhances the appeal of the country as a long-term destination.

How is immigration law shaping migration trends in Poland?

In recent years, Poland has seen a significant increase in the number of foreign nationals coming to the country for various purposes, including work, study, business, and family reunification. The structure of migration to Poland has evolved considerably, driven by the country’s economic growth, demand for skilled labor, and the changing geopolitical landscape. The influx of foreign nationals has led to the diversification of Poland’s society, particularly in major urban centers where multiculturalism is becoming more pronounced.

Employment-based migration has seen the largest growth, as Poland’s economy continues to expand, and employers face challenges in meeting the demand for skilled workers. The number of work permits issued to foreigners in Poland has increased significantly in recent years, with over 400,000 work permits issued in 2023 alone. The majority of work permits are granted to nationals of neighboring countries, particularly Ukraine and Belarus, followed by citizens of Asian countries such as India, Nepal, and Vietnam.

In addition to work permits, Poland also issues a variety of residence permits to foreigners, depending on the purpose and duration of their stay. These include temporary residence permits, permanent residence permits, and long-term EU resident permits.

Temporary residence permits are issued for specific purposes such as employment, study, or family reunification, and are typically granted for a period of one to three years, with the possibility of renewal.

Permanent residence permits and long-term EU resident permits are available to foreigners who have resided legally in Poland for an extended period, usually five years or more, and meet additional requirements such as language proficiency, stable financial status, family ties to Polish citizens or Polish origins.

Is Poland’s tax environment a game-changer for foreign professionals?

In addition to its stable economy and dynamic labor market, Poland is considered an attractive destination for foreign professionals and entrepreneurs due to its relatively low tax rates and favorable social security contributions, especially when compared to Western European countries. For individuals conducting business or working in Poland, the overall tax burden is notably lower, which translates into higher net income and greater opportunities for financial growth.

The standard personal income tax (PIT) in Poland operates under a progressive tax system with two main rates: 12% for annual income up to PLN 120,000 (approximately EUR 25,000) and 32% for income exceeding this threshold.

Additionally, certain categories of professionals, such as IT specialists, engineers, and scientific researchers, can benefit from a preferential flat tax rate of 9% on income derived from certain activities under the “Estonian CIT” or “IP Box” schemes. This significantly reduces the tax burden for highly skilled workers, making Poland an appealing option for professionals in sectors with a high demand for expertise.

Moreover, Poland has a competitive corporate income tax rate. The standard corporate income tax (CIT) rate is 19%, but small businesses (with revenue below EUR 2 million) can benefit from a reduced CIT rate of 9%, one of the lowest in the EU. These tax rates are particularly attractive for entrepreneurs and investors who are looking to establish their businesses in Europe without incurring the high taxation costs associated with Western European countries like Germany or France, where corporate tax rates can exceed 30%.

In terms of social security contributions, employees and employers in Poland pay mandatory contributions to the Social Insurance Institution (ZUS). The contributions include payments for retirement, disability, accident insurance, and health insurance. For employees, the total contribution amounts to approximately 13.71% of their gross salary, while employers contribute around 20.48% in total. Although these rates may appear comparable to those in other EU countries, the overall cost of social security in Poland is generally lower than in Western Europe, where contributions can be significantly higher, placing a heavier burden on both employers and employees.

The combination of competitive tax rates, relatively low social security contributions, and various incentives for business owners and skilled professionals enhances Poland’s attractiveness as a destination for both employment and entrepreneurship. For foreigners seeking to optimize their financial prospects while living and working in a stable and welcoming environment, Poland presents a compelling alternative to the high-tax jurisdictions in Western Europe.

 Migration to Poland by nationality

The structure of migration to Poland is characterized by a strong presence of nationals from neighboring countries, particularly Ukraine and Belarus.

Ukrainian nationals constitute the largest group of foreign workers and residents in Poland, driven by economic opportunities, geographical proximity, and the ongoing conflict in Ukraine. The second-largest group of migrants in Poland are Belarusians, many of whom have come to Poland due to political instability and economic challenges in their home country.

In addition to migrants from Eastern Europe, Poland has seen a growing number of migrants from countries in Asia, including India, Nepal, and Vietnam. These migrants are often employed in sectors such as manufacturing, logistics, and hospitality, where there is a high demand for labor.

Furthermore, Poland has become an attractive destination for students from non-EU countries, particularly from Asia and Africa, who are drawn by the country’s high-quality education system and the prospect of gaining valuable work experience in the EU.

What are the pillars of immigration law in Poland?

Polish immigration law is based on several key legal acts that regulate the entry, stay, and employment of foreigners in the country. These legal acts are complemented by a range of executive regulations and ordinances issued by various central administrative authorities. The main legal acts governing immigration in Poland include:

1. Act on Foreigners (Ustawa o cudzoziemcach): This act is the primary legal document that regulates the entry, stay, and exit of foreigners from Poland. It sets out the conditions for granting visas, residence permits, and deportation procedures, as well as the rights and obligations of foreigners during their stay in Poland. The Act on Foreigners provides a comprehensive framework for managing the legal status of foreigners in Poland, including specific provisions for refugees and asylum seekers.
2. Act on the Promotion of Employment and Labor Market Institutions (Ustawa o promocji zatrudnienia i instytucjach rynku pracy): This act governs the employment of foreigners in Poland and sets out the conditions for issuing work permits and registering declarations of employment for foreign nationals. The act aims to facilitate the employment of foreigners while ensuring that the rights and obligations of foreign workers and their employers are clearly defined.
3. Act on the Consequences of Illegal Employment of Foreigners (Ustawa o skutkach powierzania pracy cudzoziemcom przebywającym wbrew przepisom na terytorium RP): This act addresses the issue of illegal employment of foreigners and sets out the penalties for employers who hire foreigners residing in Poland illegally. The act aims to combat illegal employment and promote compliance with immigration and labor regulations.
4. Act on the entry into, residence in and exit from the territory of the Republic of Poland of citizens of the Member States of the European Union and their family members (Ustawa o wjeździe na terytorium Rzeczypospolitej Polskiej, pobycie oraz wyjeździe z tego terytorium obywateli państw członkowskich Unii Europejskiej i członków ich rodzin): This act outlines the procedures for entry and stay of foreigners in Poland, including visa applications, border control, and the rights and obligations of foreigners during their stay in Poland. It also addresses issues related to the deportation and detention of foreigners who violate immigration regulations.

These acts are supplemented by a range of executive regulations and ordinances issued by the Ministry of the Interior and Administration, the Ministry of Labor and Social Policy, and other central administrative authorities. These regulations provide detailed guidance on the practical application of the law, including procedures for applying for visas, residence permits, and work permits, as well as the criteria for granting or denying these permits.

Which institutions govern immigration law in Poland?

Several government bodies are responsible for the administration and enforcement of immigration law in Poland. These institutions work together to ensure that immigration processes are conducted efficiently and in compliance with the law. The main authorities responsible for immigration in Poland include:

1. Voivodes, Voivodeship Offices (Wojewodowie, Urzędy Wojewódzkie): Voivodeship offices are the primary authorities responsible for processing applications for residence permits, visas, and other immigration-related documents. Each voivodeship office has a dedicated department that handles immigration matters, and decisions regarding the granting or refusal of permits are made at this level.
2. Border Guard (Straż Graniczna): The Border Guard is responsible for controlling the entry and exit of foreigners at Poland’s borders and ensuring compliance with visa and entry regulations. The Border Guard also conducts checks on foreigners residing in Poland and enforces deportation orders when necessary.
3. Ministry of the Interior and Administration (Ministerstwo Spraw Wewnętrznych i Administracji): The Ministry of the Interior and Administration is responsible for coordinating immigration policy and overseeing the activities of other government bodies involved in immigration matters. The ministry also plays a key role in drafting immigration legislation and implementing EU regulations related to migration and asylum.
4. Labor Offices (Urzędy Pracy): Local labor offices are responsible for issuing work permits and registering declarations of employment for foreigners. They also monitor compliance with employment regulations and provide support to employers and foreign workers.
5. Office for Foreigners (Urząd do Spraw Cudzoziemców): This office is responsible for handling matters related to refugee status, asylum applications, and international protection. It also oversees the legal status of foreigners seeking asylum or other forms of protection in Poland.

The coordinated efforts of these institutions ensure that immigration processes in Poland are managed effectively and in accordance with the law, making Poland an attractive destination for foreign nationals seeking new opportunities in Europe.

What are the core principles of Polish Immigration Law?

Polish immigration law is characterized by several unique principles and features that shape its application and influence the experiences of foreigners seeking to enter, stay, or work in the country. Understanding these principles is crucial for navigating the complexities of the immigration system in Poland.

Below is an overview of the key features that define Polish immigration law:

1. Lack of codification

One of the defining characteristics of Polish immigration law is the absence of a single, comprehensive legal code that governs all aspects of immigration. Instead, the legal framework is fragmented, comprising several separate acts and a vast number of regulations issued by various government ministers.

The primary laws include the Act on Foreigners, the Act on Employment Promotion, and the Act on the Consequences of Illegal Employment of Foreigners, among others. Each of these acts addresses different aspects of immigration and employment, creating a complex network of regulations that must be carefully navigated. This lack of codification often leads to difficulties in interpretation, as it requires understanding multiple legal texts and their interrelations.

Additionally, the regulations issued by the relevant ministers further complicate the legal landscape, as they provide specific rules for the practical application of the laws. These regulations are often amended or updated to address emerging issues, resulting in a legal framework that is constantly evolving. As a consequence, foreigners, employers, and even experienced legal professionals often struggle to keep up with the numerous changes and intricacies of Polish immigration law.

2. Casuistic nature of provisions

Polish immigration law is known for its casuistic nature, characterized by a high number of detailed provisions, exceptions to general rules, and frequent amendments. This approach has resulted in a legal system with a myriad of highly specific regulations, making it challenging to understand and apply the law consistently. The casuistic nature of the law means that almost every conceivable situation is regulated by a dedicated provision, which can lead to confusion and uncertainty.

Moreover, the frequent changes to immigration regulations, often made in response to new social, political, or economic developments, create an additional layer of complexity. Special regulations are often introduced to address particular situations, such as temporary residence permits for specific groups of foreigners, emergency measures related to public health, or special programs for highly qualified workers. Even experienced specialists can find it difficult to keep track of all the updates, which underscores the need for continuous education and awareness of the latest legislative changes.

3. Casuistic nature of provisions

As a member of the European Union and the Schengen Area, Poland is bound by a range of EU regulations that influence its immigration policy and border control measures. Key EU regulations include the Schengen Border Code, which governs the rules for crossing internal and external borders, and the EU Visa Code, which sets out common rules for the issuance of short-term visas.

The distinction between internal and external borders is particularly significant in Poland’s context:

• Internal Borders: Internal borders refer to the borders between Poland and other Schengen Area countries, such as Germany, the Czech Republic, and Slovakia. These borders are open for free movement, meaning that people can cross them without being subject to routine border checks. This facilitates the movement of people and goods within the Schengen Area.
• External Borders: External borders are those between Poland and non-Schengen countries, such as Ukraine, Belarus, and Russia. Strict border controls are applied at these external borders to regulate the entry of third-country nationals. This includes checks on the purpose and conditions of entry, as well as the assessment of risk factors related to security and immigration control.

The application of EU regulations in Poland means that immigration procedures and the rights of foreigners are harmonized with other EU member states to a large extent. This ensures consistency in the treatment of third-country nationals across the EU and strengthens cooperation in managing migration flows and border security.

4. Casuistic nature of provisions

The primary purpose of stay is a fundamental concept in Polish immigration law and plays a pivotal role in determining whether a foreigner can obtain a visa, residence permit, or work authorization. When applying for any form of legal stay in Poland, foreigners must clearly state and justify their purpose of stay, which must be supported by relevant documentation.

The primary purposes of stay recognized under Polish immigration law include:

• Employment: Foreigners seeking to work in Poland must provide evidence of their employment, such as a work contract or a declaration of employment, to justify their stay.
• Business: Entrepreneurs and business owners must demonstrate that they have a legitimate business activity in Poland that requires their presence.
• Study: Students must provide proof of enrollment in a recognized educational institution in Poland.
• Family Reunification: Foreigners joining family members legally residing in Poland must provide documentation establishing their family relationship.

It is important to note that not every reason qualifies as a valid purpose of stay under Polish immigration law. For instance, owning property in Poland does not, in itself, justify the need for a residence permit. Foreigners cannot obtain a residence permit solely on the basis of property ownership; they must provide additional justification, such as employment or business activity, to support their application.

5. Casuistic nature of provisions

Unlike some other countries, Poland does not offer “citizenship by investment” programs that grant citizenship to individuals based on substantial financial contributions or investments. Foreigners seeking Polish citizenship must follow the standard naturalization process, which requires a long-term commitment to the country, including legal residence for a specified number of years, language proficiency, and integration into Polish society.

However, Poland does provide avenues for entrepreneurs and investors to obtain residence permits. Foreigners who establish and run businesses in Poland, contribute to the local economy, and meet specific criteria may apply for temporary or permanent residence permits. Over time, these permits may lead to eligibility for Polish citizenship, but only through the general naturalization process.

6. Broad range of facilitation measures for persons of Polish origin

Poland offers a range of facilitation measures for individuals of Polish origin, including holders of the Pole’s Card (Karta Polaka) and participants in repatriation programs. The Pole’s Card is a document issued to individuals of Polish descent who live abroad and wish to maintain their connection with Poland. Holders of the Pole’s Card enjoy several privileges, such as the ability to obtain a residence permit in Poland more easily, access to the labor market without the need for a work permit, and the opportunity to apply for Polish citizenship through a simplified procedure.

Poland’s repatriation programs provide support for people of Polish origin who were forced to leave their homeland or are descendants of Poles exiled during historical upheavals. Repatriates benefit from assistance with relocation, financial support, and integration into Polish society, making it easier for them to settle and build a new life in Poland.

7. Legal residence as a prerequisite for legal employment

In Poland, the legality of residence is a fundamental condition for the legality of employment. Both the right to stay and the right to work must be analyzed in conjunction, as a foreigner cannot legally work in Poland if their stay in the country is not in accordance with immigration regulations.

Employers are responsible for ensuring that their foreign employees have both a valid residence permit and a work permit (or other appropriate legal basis for employment, such as a declaration of employment for short-term work). Failure to comply with these requirements can result in penalties for both the employer and the employee.

This interdependence of residence and employment rights underscores the importance of comprehensive compliance with both immigration and labor laws, making it essential for employers and foreigners alike to understand the specific requirements for legal stay and work in Poland.

FAQ: Immigration and Immigration Law in Poland

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