Author: Lidia Sikora, Immigration and Work Permit Specialist
Reviewed by: Denis Ushakov, Barrister (adwokat), Senior Counsel
First published:
Last updated:
Quick answer
Can a company outside the EU post a foreign employee to work in Poland?
A company based outside the European Union can send a foreign employee to work in Poland without hiring them through a Polish entity. The employee remains employed by the foreign employer and works in Poland on the basis of a special work permit. This form of posting workers to Poland works well for performing contracts, providing services, implementing projects and supporting a Polish subsidiary or branch.
Work permits for posted employees
The Immigration Law Department of Dudkowiak & Putyra advises foreign employers and their Polish companies on posting employees to Poland – from choosing the right work permit route and filing the application as proxies to the visa, the residence permit and post-permit compliance.
We reply within 24 hours with a proposed scope of work and timeline.
Key facts at a glance
| Question | Answer |
|---|---|
| Who applies? | The foreign employer (usually through a proxy in Poland) |
| Where and how? | To the competent voivode (regional governor), exclusively online via the praca.gov.pl portal |
| Fee | PLN 800 |
| Maximum validity | 3 years (1 year if the entity in Poland has been operating for less than a year) |
| Minimum salary | At least 70% of the average monthly salary in the voivodeship where the Polish entity has its registered office or, if there is no entity in Poland, in the voivodeship where the work is performed |
| Is the permit enough to enter Poland? | No. The employee also needs a residence title, most often a national (type D) visa |
Section 1
How does posting workers to Poland work?
Three parties are involved in posting:
The foreign employer is an entity based outside Poland. It remains the formal employer, pays the salary and sends the employee to work in Poland.
The posted employee is a foreign national employed by the foreign employer and working for it outside Poland, who is temporarily assigned to Poland for a defined period.
The entity in Poland is a branch, subsidiary or other entity related to the foreign employer, or the recipient of the service for whom the employee will work.
The law does not set a minimum period of employment with the foreign employer before posting, but it does require the foreign national to have actually performed work for the foreign employer outside Poland first. Hiring an employee shortly before posting increases the risk that the authority will regard the posting as fictitious.
Section 2
Three types of posting and the competent voivode
The law provides for three situations in which the permit is issued. The type of posting determines which voivode will examine the application.
Type of posting 1 of 3
1. To a branch, establishment or representative office of the foreign employer, or to an entity related to it
Example
An engineer from the head office in India sent to a Polish subsidiary
Competent voivode
The voivode competent for the registered office of the entity in Poland to which the employee is posted
See also: representative office in Poland.
Type of posting 2 of 3
2. To perform an export service, i.e. a temporary and occasional service provided by an employer that does not conduct business activity in Poland
Example
Technicians from Turkey installing a production line for a Polish client
Competent voivode
The voivode competent for the registered office of the service recipient or, if the recipient is based abroad, for the main place of work in Poland
Type of posting 3 of 3
3. For a purpose other than the above and other than providing services
Example
A project manager supervising the construction of a plant being built in Poland by the foreign employer
Competent voivode
The voivode competent for the main place of work in Poland
If, in the second or third case, the main place of work in Poland cannot be determined, for example when work is performed at several locations, the permit is issued by the Mazowieckie Voivode (Warsaw).
Section 3
When is a work permit not required for posted workers?
A work permit is not required if the foreign national:
has the right to reside in another European Economic Area country, is employed there under an employment contract and usually works there, and the employer temporarily posts them to Poland to provide services;
is posted to a branch, establishment, representative office or related entity for a period not exceeding 30 days in a calendar year;
is posted for a purpose other than those above and other than performing a service for a period not exceeding 30 days within any 180 days.
An exemption from the work permit requirement does not exempt the foreign national from the obligation to hold a residence title in Poland (e.g. a visa or visa-free travel).
Watch our lawyers explain who needs a work permit in Poland. More in our guide to the work permit in Poland.
Section 4
Employment conditions and other requirements for issuing the permit
The voivode will issue the permit if all three conditions are met:
Tick each condition as you confirm it
The employment conditions of the employee in Poland will comply with the Polish Act on the Posting of Workers in the Framework of the Provision of Services, including the rules on working time, rest periods, occupational health and safety and equal treatment.
The salary will not be lower than 70% of the average monthly salary in the voivodeship where the Polish entity has its registered office or, if there is no entity in Poland, in the voivodeship where the work is performed, as announced by the President of Statistics Poland (GUS) and current on the date the application is filed.
The foreign employer appoints a representative in Poland who holds documents confirming that the two conditions above are met and is authorised to represent the employer before the voivode and other authorities, such as the Social Insurance Institution (ZUS), the National Labour Inspectorate, the National Revenue Administration, the Border Guard or the Police.
The permit is issued for a fixed period not exceeding 3 years. If the employee is posted to a branch or related entity that has been operating in Poland for less than a year, the permit will be issued for no more than 1 year.
Section 5
When will the voivode not examine the work permit application?
The voivode will refuse to initiate proceedings, and will discontinue proceedings already initiated, if the foreign national is to:
Not examined · 1
perform seasonal work (a separate seasonal work permit applies);
Route insteadSeasonal work permit
Not examined · 2
perform functions in the management board of a company entered in the National Court Register (KRS), represent or manage the affairs of a limited partnership or a limited joint-stock partnership, or act as a commercial proxy (prokurent), provided that they are staying in Poland. In such cases a work permit for performing a function is the appropriate route.
Route insteadWork permit for performing a function
Section 6
The work permit application process in Poland: step by step
Step 1 of 4
Step 1. Preparing supporting documents
The application must be accompanied in particular by:
Checklist · tick the documents you already have
1. proof of payment of the PLN 800 fee, with the foreign national’s name and surname in the transfer title;
2. copies of all pages of the foreign national’s passport that contain entries;
3. a current extract from the relevant register confirming the legal status and the form or nature of the foreign employer’s business and the persons authorised to represent it;
4. documents confirming the foreign national’s employment by the foreign employer (e.g. an employment contract), their work outside Poland (e.g. proof of payment of social security or health insurance contributions abroad) and their posting to Poland (a posting letter);
5. documents depending on the type of posting:
a) for posting to a related entity: documents confirming the relationship between the foreign employer and the entity in Poland,
b) for an export service: the contract under which the service is or will be provided in Poland,
c) for posting for another purpose: documents confirming the circumstances of the posting;
6. documents confirming the salary and employment conditions in Poland (the posting letter);
7. the required employer declarations, including on the absence of criminal convictions and on having sufficient funds to cover the obligations arising from employing the foreign national;
8. documents confirming the foreign national’s professional qualifications, if the work concerns a regulated profession in Poland;
9. a power of attorney for the person filing the application in Poland, signed by the persons authorised to represent the foreign employer.
Documents in a foreign language must be filed together with a sworn translation into Polish. Foreign documents may also require an apostille or legalisation. The full list of attachments is set out in the Regulation of the Minister of Family, Labour and Social Policy on the documents attached to an application for a work permit.
Step 2 of 4
Step 2. Filing the work permit application
The application is filed exclusively in electronic form via the praca.gov.pl portal with the competent voivode (see section 2). In practice, this is done by an attorney-in-fact in Poland, such as an advocate (adwokat) or legal counsel (radca prawny).
Step 3 of 4
Step 3. The work permit decision
The voivode examines whether the conditions for issuing the permit are met and whether there are grounds for refusal (section 7). During the proceedings, the voivode may request additional documents or explanations. The decision is delivered electronically to the attorney-in-fact or the employer.
Step 4 of 4
Step 4. Visa, entry into Poland and legal stay
The work permit alone does not entitle the employee to enter Poland. On the basis of the permit, an employee staying abroad applies at a Polish consulate for a national visa for the purpose of work. The employee may start working in Poland only once they hold both the work permit and a valid residence title. For longer postings, a temporary residence permit for a foreign national posted by a foreign employer may be considered.
Section 7
Most common grounds for work permit refusal
The voivode will refuse to issue the permit, among other things, where:
1
the employer does not pay social security contributions or is in arrears with taxes, unless it has obtained a deferral, payment in instalments or a suspension of enforcement of the relevant decision;
2
the employer does not have the funds to cover the obligations arising from employing the foreign national;
3
the employer or the entity in Poland does not conduct business activity justifying the employment (for example, its business activity is suspended or it is in liquidation);
4
the employer operates mainly to facilitate the entry of foreign nationals into Poland;
5
the planned start date of work falls more than 12 months after the application is filed;
6
the foreign national is listed in the register of persons whose stay in Poland is undesirable;
7
the foreign national, having entered Poland for work within the last 2 years, did not take up that work without a justified reason.
Section 8
What does the work permit decision specify?
The permit specifies the details of the foreign employer and the foreign national, the position or type of work, working hours, the minimum salary and the period of validity. For posting to a related entity and for an export service, it also specifies the entity to which the employee is posted or the recipient of the service.
Work performed on terms other than those set out in the permit is illegal.
Section 9
Employer’s obligations after obtaining the permit when posting employees to Poland
-
Before work starts
Before work starts, obtain from the foreign national a copy of the document entitling them to stay in Poland and keep it for the entire period of employment.
-
Decision on the permit
Provide the foreign national with the decision issuing, amending or revoking the permit, or with information on the refusal to issue it.
-
Throughout the validity of the permit
Ensure a salary of at least 70% of the average monthly salary in the voivodeship throughout the validity of the permit, including after Statistics Poland (GUS) announces a new, higher amount.
-
Within 7 days · via praca.gov.pl
Notify the voivode via praca.gov.pl within 7 days if the foreign national:
a) has not started work within 2 months of the start date of the permit’s validity,
b) has interrupted work for more than 2 months,
c) has finished work more than 2 months before the permit expires.
-
Before any change
Obtain a new permit or an amendment to the permit before any change of position, host entity or other material terms of work.
-
Consequences
Failure to meet the notification obligations is a petty offence punishable by a fine, and employing a foreign national in breach of the permit may be considered illegal employment.
Section 10
Limitations and risks for employers posting employees to Poland
Risk 1Temporary nature.
The permit is issued for a fixed period of up to 3 years and is tied to a specific position and entity. The employee cannot change employer on the basis of this permit.
Risk 2Long-term residence.
As a rule, time spent in Poland as a posted employee does not count towards the 5 years required for an EU long-term resident permit.
Risk 3Social security.
If Poland has no social security agreement with the employer’s country, working in Poland may give rise to an obligation to pay contributions in the Polish system.
Risk 4Fictitious posting.
The authorities and labour inspectorates check whether the foreign employer conducts genuine business activity in its home country. A company that serves only to recruit and send foreign workers will be refused, and a permit already issued may be revoked.
Risk 5Inspections.
The employer must keep documentation in Poland confirming the employment conditions, and the representative it appoints is responsible for contact with the inspection authorities.
Section 11
Comparison with a standard work permit in Poland
| Feature | Permit for a posted employee | Standard work permit |
|---|---|---|
| Employer | Foreign entity | Polish entity entrusting the work |
| Contract with the employee | Concluded with the foreign employer | Concluded with the Polish entity |
| Fee | PLN 800 | PLN 200 or PLN 400 |
| Minimum salary | 70% of the average salary in the voivodeship | Not lower than for comparable work on the labour market and not lower than the minimum wage |
| Competent voivode | Depends on the type of posting | Based on the registered office of the Polish entity |
| Validity | Up to 3 years (1 year where the entity has operated for less than a year) | Up to 3 years |
Swipe the table sideways to see all columns →
Section 12
How can we help with posting workers to Poland?
The Immigration Law Department of Dudkowiak & Putyra advises foreign employers and their Polish companies on posting employees to Poland. We assess whether a permit is required and which work permit type is appropriate, prepare and file the application as proxies, handle correspondence with the authority, and support employees in obtaining a visa or residence permit. We also help employers meet their obligations after the permit is issued and prepare for inspections.
Permit route and application
Is a permit required, which type of posting applies, which voivode is competent – then the application filed as proxies via praca.gov.pl.
Visa and residence
National visa for the purpose of work and, for longer postings, a temporary residence permit for the posted employee.
Compliance and inspections
7-day notifications, salary at the 70% threshold, documentation kept in Poland and preparation for inspections.
Polish entity for the posting
Branch, representative office or subsidiary to which employees are posted, and the representative in Poland.
Planning to post employees to Poland?
Contact our Immigration Law Department to confirm the correct work permit route, prepare the required documents and stay compliant before the employee starts work in Poland.
Polish lawyers may not publish their fees online. We will prepare a quote after a short conversation about the type of posting, the number of employees and the planned start date of work in Poland.
Who prepared this guide
Author of the guide
Lidia Sikora
Immigration and Work Permit Specialist
Member of the Immigration Team at Dudkowiak & Putyra, working on work permits and the legalisation of stay of foreign nationals. She also writes for the firm on current developments in Polish immigration law, including residence documents of EU citizens and temporary protection.
Reviewer of the guide
Denis Ushakov
Barrister (adwokat), Senior Counsel, Head of Immigration Team
Member of the Polish Bar; Master of European Law, Adam Mickiewicz University in Poznań. At Dudkowiak & Putyra he leads the Immigration Team and is a member of the Corporate Team, auditing the employment of foreign nationals in Polish companies, legalising their stay and work and representing them before consuls, immigration authorities and administrative courts. He works in Polish, English, Russian and Ukrainian.
Frequently asked questions about posting workers to Poland
How long does the work permit application in Poland take?
Depending on the voivodeship, the procedure may take from 3 to 6 months.
Can foreign workers start work immediately after the permit is issued?
No. They must also obtain a residence title, most often a national visa for the purpose of work, and only then enter Poland on that basis.
Can a foreign employer post an employee it has only just hired?
Not under this permit. The law requires the foreign national to have already been employed by the foreign employer and to have performed work for it outside Poland before the work permit is applied for. However, the regulations do not set a minimum period of employment abroad, which means that the voivode will assess each case individually.
Is a work permit required for a short business trip to Poland?
Not always. Posting to a related entity for no more than 30 days in a calendar year, or a short trip for a purpose other than a service lasting up to 30 days within 180 days, does not require a work permit. The employee still needs a residence title, however (a visa or visa-free travel).
Who answers to the Polish authorities on behalf of the foreign employer?
Usually, the person in Poland appointed by the foreign employer. This person holds the documents confirming the employment conditions and is authorised to represent the employer before the voivode, ZUS, the labour inspectorate and other authorities.
Who applies for a work permit for a worker posted to Poland?
The foreign employer (usually through a proxy in Poland). In practice, this is done by an attorney-in-fact in Poland, such as an advocate (adwokat) or legal counsel (radca prawny).
How much does the work permit for posted workers in Poland cost?
PLN 800. The application must be accompanied by proof of payment of the PLN 800 fee, with the foreign national’s name and surname in the transfer title.
How long is the work permit for a posted employee valid?
The permit is issued for a fixed period not exceeding 3 years. If the employee is posted to a branch or related entity that has been operating in Poland for less than a year, the permit will be issued for no more than 1 year.
What is the minimum salary of a worker posted to Poland?
The salary will not be lower than 70% of the average monthly salary in the voivodeship where the Polish entity has its registered office or, if there is no entity in Poland, in the voivodeship where the work is performed, as announced by the President of Statistics Poland (GUS) and current on the date the application is filed.
Which voivode issues the permit if the work is performed at several locations in Poland?
If, in the second or third case, the main place of work in Poland cannot be determined, for example when work is performed at several locations, the permit is issued by the Mazowieckie Voivode (Warsaw).
Is the work permit enough to enter Poland?
No. The employee also needs a residence title, most often a national (type D) visa. The employee may start working in Poland only once they hold both the work permit and a valid residence title.
Do foreign documents need a sworn translation?
Documents in a foreign language must be filed together with a sworn translation into Polish. Foreign documents may also require an apostille or legalisation.
What must the employer notify the voivode about after the permit is issued?
Notify the voivode via praca.gov.pl within 7 days if the foreign national: a) has not started work within 2 months of the start date of the permit’s validity, b) has interrupted work for more than 2 months, c) has finished work more than 2 months before the permit expires. Failure to meet the notification obligations is a petty offence punishable by a fine.
Can a posted employee change employer in Poland?
The permit is issued for a fixed period of up to 3 years and is tied to a specific position and entity. The employee cannot change employer on the basis of this permit.
Does time as a posted employee count towards an EU long-term resident permit?
As a rule, time spent in Poland as a posted employee does not count towards the 5 years required for an EU long-term resident permit.
What happens if the employee works on terms other than those in the permit?
Work performed on terms other than those set out in the permit is illegal. The employer must obtain a new permit or an amendment to the permit before any change of position, host entity or other material terms of work.
Sources and legal status
Legal basis
- Polish Act on the Posting of Workers in the Framework of the Provision of Services – employment conditions of posted employees (working time, rest periods, occupational health and safety, equal treatment).
- Regulation of the Minister of Family, Labour and Social Policy on the documents attached to an application for a work permit.
Official sources
- praca.gov.pl – electronic filing of work permit applications and notifications to the voivode.
- Statistics Poland (GUS) – average monthly salary in the voivodeships.
- Social Insurance Institution (ZUS) and National Labour Inspectorate (PIP) – authorities before which the employer’s representative in Poland acts.
How this guide was prepared
Author: Lidia Sikora, Immigration and Work Permit Specialist (Dudkowiak & Putyra). Legal review: Denis Ushakov, Barrister (adwokat), Senior Counsel, Head of Immigration Team. Legal status as at 6 November 2026. The route finder, the salary check and the notification planner organise the rules described in this guide; they do not constitute legal advice in a specific case.
Corrections
Spotted an inaccuracy? Write to [email protected] – corrections are recorded here with a date.
