Changes to labour law: new rules for granting work permits for posted foreign workers

2 September 2025 | Knowledge, News, The Right Focus

Higher fines for illegal employment of foreign nationals and new petty offences

In the June issue of The Right Focus, we wrote about the new rules for employing foreign nationals, which came into force on 1 June 2025.

These changes also affect foreign nationals posted to work in Poland by foreign employers, i.e. employers based outside of Poland.

Furthermore, fines for illegally employing foreigners are increasing, and fines for new petty offences are being introduced. In this article, we analyse what the other amendments contained in the act entail.

The circumstances where a work permit is issued for the purpose of posting

A work permit in connection with the posting of a foreign national is issued by the provincial governor (wojewoda) if:

The foreigner was employed by the foreign entity prior to being posted to Poland

In practice, it will be necessary to present e.g. a letter of posting confirming employment prior to the date of posting.

The posting is to a branch, establishment, or representative office of the foreign entity, or to an entity to which the foreign entity is the parent company or subsidiary

In other words, the foreign company and the host company in Poland must have vertical capital ties, i.e. one must directly or indirectly own shares in the other, or at least 50% of their management board members must be shared.

This change limits the number of companies to which foreign workers can be posted. From 1 June 2025, it will no longer be possible to post workers between ‘sister’ companies for intra-group postings.

The posting is made for the purpose of providing an export service by a foreign entity
- - a service will be considered an export service if the foreign entity has a written agreement with a Polish company. This also means that the service is performed temporarily and occasionally by a foreign entity that does not conduct business activities in Poland.
The posting is made for a purpose other than those listed above

The competence of the provincial governor issuing the permit

If the posting is made:

To a branch, establishment or representative office of a foreign entity – the permit will be issued by the provincial governor competent for the registered office of the entity to which the foreigner is posted
For the purpose of providing export services – the permit will be issued by the provincial governor competent for the registered office or place of permanent residence of the entity for the benefit of whom the services will be provided
For other purposes – the permit will be issued by the provincial governor competent for the principal place of work.

How to submit an application, which documents to attach, and the fee amount

As administrative procedures for obtaining work permits are now fully electronic, applications for work permits to post employees to Poland must be submitted via the praca.gov.pl portal.

The foreign entity that employs the foreign national is a party to the procedure. This means that the employer must create an account on the praca.gov.pl website and provide their identification number (e.g. their number in the local register). Having a Polish NIP (tax ID number) or REGON (statistical number) is not necessary.

The list of required documents and the fee amount will be specified in a regulation issued by the Minister responsible for labour, which is still pending.

Until these new regulations are issued, the current fee and list of documents will remain in force.

New obligation for foreign entities after obtaining a work permit

After obtaining a permit, the employing entity must submit a Polish copy of the employment contract to the provincial governor via the praca.gov.pl portal before allowing the foreign national to start work.

Fines for illegal employment and more

On 1 June, fines were also increased. Employing a foreign national illegally (i.e. without the appropriate documents legalising their stay and work in Poland) is now punishable by a fine ranging from PLN 3,000 to PLN 50,000 for each instance of such employment (i.e. for each person employed illegally).

The employee will now also be subject to a fine. Anyone performing work illegally is subject to a fine of at least PLN 100.

A fine will also be imposed on employers for the following:

Failure to inform a foreign worker in writing of their right to join a trade union
Failure to provide the authority issuing the work permit/registering the statement on entrusting work with a copy of the contract on the basis of which the work was entrusted

– a fine ranging from PLN 1,000 to PLN 3,000

failure to comply with the obligation to provide information to the authority granting the permit, including in the following areas: change of registered office, name or legal form of the entity entrusting work, transfer of the workplace, change of job title without a change in the scope of duties, failure of a foreign worker to take up employment,

– a fine of not less than PLN 500.

Any questions? Contact us

Latest Knowledge

Banking in 2026: technology, regulation and the new market landscape

The year 2026 will see the banking sector undergo its most dynamic transformation in a decade. The trends identified in Accenture’s Top Banking Trends FY26 report suggest that the sector is entering a phase in which technology and regulation will be inseparable, driving all aspects of change. However, it is regulation that determines the boundaries, pace and manner of implementation for new solutions. We take a look at what else the experts are focusing on.

The first-year pitfall – reporting on the separate collection rate under the deposit-return system for 2025

The deposit-return system came into operation on 1 October 2025. Some businesses joined immediately, while others opted to do so at a later date. At first glance, this may seem like a mere organisational matter. In practice, however, the timing of joining the system can significantly affect the outcome of accounting for the separate collection rate in 2025.

The new National Cybersecurity System

The amendment to the Act on the National Cybersecurity System (UKSC) is one of the most significant regulatory reforms in recent years. Its main objective is to align Polish law with Directive (EU) 2022/2555 of the European Parliament and of the Council. The directive, also known as NIS2, substantially raises digital security requirements across the Union. The Polish Act on the National Cybersecurity System has undergone a thorough overhaul, covering more organisations (with estimates suggesting nearly 40,000 entities), introducing more demanding obligations, statutory personal liability for management board members, and even more stringent rules for imposing financial penalties. In the case of the most serious violations, these penalties can reach 100 million PLN.

‘Made in Europe’ is no longer just a slogan. It is becoming law

Until recently, ‘Made in Europe’ was just a label. While it was useful for marketing purposes, it lacked any hard, normative content. This may soon change. On 4 March, the European Commission published a proposal for the Industrial Accelerator Act, stipulating that, from 2027 onwards, the Union origin of components will be a prerequisite for participating in renewable energy auctions, accessing public funding, and for being eligible to participate in public procurement procedures. The slogan ‘Buy European’ could become a concrete instrument for supporting local production and controlling foreign investment.

Non-obvious cases of transferring an establishment to a new employer

The transfer of all or part of an establishment (zakład pracy) is a special concept in labour law relating to changes in ownership. Put simply, it is the automatic transfer of all the rights and obligations of the employer from one entity to another, without the need for any additional actions or consents from the parties involved. However, this must be preceded by the fulfilment of a range of informing obligations by both the new and former employers. Let’s take a look at what the process should involve.

New right to withdraw from a company – draft amendment to the Commercial Companies Code

The Civil Law Codification Commission has adopted and published a draft amendment to the Commercial Companies Code. The proposed changes include new mechanisms to strengthen shareholder protection in capital companies, enabling shareholders to request to leave their respective companies.

Protecting yourself against tax risks in the deposit-return system

The deposit-return system has been in place since October 2025, raising significant tax concerns from the outset. Although the regulations came into force, it was unclear for a long time how to apply them in practice. Some of the regulations needed clarification, some solutions were missing and the published explanations did not cover all the key issues. Consequently, the market began to develop its own operating standards.

Banking sector overview | Banking today and tomorrow | March 2026

On 12 February 2026, the Court of Justice of the European Union (CJEU) issued a judgment concerning the use of the WIBOR index in loan agreements. The CJEU judges confirmed that, in consumer cases, courts cannot examine the correctness of the WIBOR calculation. The banks had correctly informed their clients about the reference rate in accordance with national and EU law.

The issue of the National Labour Inspectorate reform has resurfaced

A new draft law proposing changes to the way the National Labour Inspectorate operates has been submitted to the Sejm. During its first reading on 25 February, the draft was not rejected and was therefore referred to the Social Policy and Family Committee for further consideration. Despite the concerns and controversies raised so far, including by businesses, the legislature continues to pursue the thorough modernisation of Poland’s employment model, which involves increased supervision of the labour market and curbing the abuse of civil law contracts. In this article, we will take a look at the proposals included in the new draft and explain what they mean for businesses.

Energy Radar 2026: Unlocking connection capacity thanks to connections reform – draft UC84 / Sejm print no. 2150

The Polish power system has reached a turning point. While the energy transition is gaining momentum and technological limitations are no longer an issue, connection capacity has become a problem. The UC84[1] draft law, commonly referred to as the Connections Reform, is the response to this crisis.