The new act significantly raised the penalties for illegal employment of foreigners. We compile the amount of the sanctions, the rules for calculating them, and practical ways to avoid liability.
1. What illegal entrustment of work is
Illegal entrustment of work includes, among other things, employing a foreigner without the required basis (permit/declaration), on terms other than those indicated in the document, or without fulfilling the obligations towards the office.
2. Amount of penalties
| Situation | Sanction (per sources) |
|---|---|
| Illegal entrustment of work | Fine PLN 3,000–50,000 |
| Many foreigners | Proportionally to the number of persons (min. approx. PLN 3,000/person) |
| Intentional violation | Higher minimum (approx. PLN 6,000/person), up to PLN 50,000 |
| Fine imposed by a Labour Inspectorate inspector | Up to PLN 10,000 |
3. Who is liable
Liability is borne primarily by the entity entrusting the work; in certain situations the consequences may also affect the foreigner. See criminal liability.
4. How to avoid it
Show more: why penalties can be so severe
Why the penalties are severe
The penalty is calculated for each violation and multiplies with several employees. Added to this are overdue contributions and tax consequences — the total cost of illegal employment usually far exceeds the cost of legalisation.
Want to be sure you employ legally?
We will audit the employment of foreigners, identify the risks and put the documentation in order before an inspector does.
Book a free consultationLegal notice: this article is for information purposes only and does not constitute legal advice. Legal status: 2026 (Act of 20 March 2025, Journal of Laws 2025 item 621, penal provisions — including Article 84).
Sources: Act of 20 March 2025, Journal of Laws 2025 item 621 (incl. Art. 84); PIP. The above discussion reflects our own analysis; the cited provisions should be verified against the current text of the act before taking action.