Labour market · Employing foreigners

Declaration on entrusting work to a foreigner 2026 — who, where, how much and how

Published: 24 August 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 7 min

The declaration is the fastest route to legal work for a foreigner, but only for citizens of selected countries. We explain who it covers after the 2025/2026 changes, where to file it and how much it costs.

Table of contents
  1. What the declaration is
  2. For citizens of which countries
  3. Where, how and for how much
  4. Declaration or permit
  5. Legal basis and sources

1. What the declaration is

A declaration on entrusting work is a simplified route to legalising work through entry in a register at the district labour office — faster and cheaper than a permit.

2. For citizens of which countries

Since 1 December 2025, the declaration applies to citizens of Armenia, Belarus, Moldova and Ukraine.

Change: Georgia has been removed from the list. A Georgian citizen with a declaration registered before 1.12.2025 may work until it expires.

3. Where, how and for how much

You file electronically via praca.gov.pl. Fee from 1.12.2025: PLN 400 (previously PLN 100).

4. Declaration or permit

DeclarationWork permit
For whomCitizens of 4 countriesEssentially all third countries
AuthorityDistrict labour officeVoivode
Fee (from 1.12.2025)PLN 400PLN 200–800
Show more: when to choose a declaration and when a permit
The legal nature of the declaration and the registration procedure are discussed in detail in: I. Gęsicka, P. Majka, M. Rydzewska, J. Wantoch-Rekowski, Zatrudnianie cudzoziemców. Problematyka prawa pracy, administracyjnego i finansów publicznych, Wolters Kluwer, Warsaw 2026.

Options and risks

An employee from outside the list of countries — a declaration is not enough; a permit or a single permit is required. For longer employment, consider a single permit right away to avoid a gap in legality.

Do you want to hire an employee quickly and legally on a declaration?

We will check whether the employee qualifies and register the declaration for you — including the obligations that arise after hiring.

Book a free consultation

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; regulations of the Ministry of Family, Labour and Social Policy of 20 and 21 November 2025).

Sources: Act of 20 March 2025, Journal of Laws 2025 item 621; Zielona Linia (Ministry of Family, Labour and Social Policy). The above discussion reflects our own analysis; the cited provisions should be verified against the current text of the act before taking action.