Labour market · Inspection and sanctions

Obligation to submit the contract and penalties for illegal employment of a foreigner in 2026

Published: 26 July 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 8 min

The new act imposed obligations towards the office and significantly raised the penalties. We show what must be submitted to the office and when, what sanctions apply and how to prepare for an inspection.

1. Obligation to submit the contract

The new act introduced an obligation to submit a copy of the contract with the foreigner to the authority via the ICT system — this allows verification of whether the working conditions correspond to the legalisation document.

2. Notification of taking up work

The employer is obliged to inform the office of the taking up of work (as a rule within 7 days); likewise of non-commencement or termination.

3. Penalties

SituationSanction (per sources)
Illegal entrustment of workFine PLN 3,000–50,000
Intentional violationHigher minimum (approx. PLN 6,000/person)
Fine imposed by a Labour Inspectorate inspectorUp to PLN 10,000

4. Inspection

Note: the Labour Inspectorate and Border Guard may carry out joint, unannounced inspections. See Labour Inspectorate and Border Guard inspection.
Show more: how to protect your company against sanctions
The obligations of the entity entrusting the work and the sanction provisions are discussed by: I. Gęsicka, P. Majka, M. Rydzewska, J. Wantoch-Rekowski, Zatrudnianie cudzoziemców. Problematyka prawa pracy, administracyjnego i finansów publicznych, Wolters Kluwer, Warsaw 2026.

Protection checklist

Verify the basis for legal work, the compliance of the contract with the document, submit the contract and notification on time, monitor the validity of the residence document and keep the documentation. More: checklist before an inspection.

Afraid of an inspection? Let's audit the employment of foreigners

We will check the bases for legal work, the compliance of the contracts and the obligations towards the office — before an inspector does.

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Legal 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, including its penal provisions — such as 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.