What changed from 5 March 2026

The Act of 23 January 2026 on phasing out the solutions arising from the Act on Assistance to Citizens of Ukraine (Journal of Laws 2026, item 203) entered into force on 5 March 2026. It amended the Act on the Conditions for Permitting the Entrusting of Work to Foreigners (hereinafter: the Act on Entrusting Work).

A foreigner under temporary protection has free access to the labour market. They do not need a work permit or a declaration (Art. 3 para. 1 point 12 of the Act on Entrusting Work). The employer must, however, submit a notification of entrusting work (Art. 5a).

For 3 years from 5 March 2026 the same rules apply to citizens of Ukraine who stay legally in Poland but are not under temporary protection (Art. 41 of the Act of 23 January 2026).

Who submits the notification and by when

The notification is submitted by the Polish employer within 7 days of the day on which the foreigner started work (Art. 5a para. 1). It is submitted through the ICT system to the poviat labour office competent for the employer's registered office or place of permanent residence (Art. 5a paras. 2 and 6). In the event of a system failure, the employer notifies at the latest on the first working day after the failure is removed (Art. 5a para. 3).

What the notification contains

  • the employer's data: name, address, NIP and REGON or PESEL, PKD symbol,
  • your data: first name and surname, citizenship, document, PESEL and title of stay,
  • type of contract, position or type of work, place of work,
  • the rate of remuneration, working time or number of hours,
  • the number of all persons working for the employer (Art. 5a para. 4).

When the notification must be submitted again

The employer notifies the office again within 7 days when (Art. 5a para. 5):

  • the type of contract has changed,
  • the position or type of work has changed,
  • working time or the number of hours has been reduced,
  • the rate of remuneration has been lowered.

An increase in working time or in the rate is not on this list.

Consequences of failing to notify

Anyone who does not fulfil the obligation under Art. 5a para. 1 or 5 is subject to a fine from 1 000 PLN to 3 000 PLN (Art. 84 para. 6). The data from the notification may be received, among others, by the National Labour Inspectorate, the National Revenue Administration, the Border Guard and ZUS (Social Insurance Institution) (Art. 5a para. 8).

What else the employer must do

The notification does not replace the contract. The employer concludes a written contract with you before allowing you to work (Art. 5 para. 1). If the contract is in Polish and you do not know Polish, before signing the employer presents its content to you in writing in a version understandable to you (Art. 5 para. 2). For notifications submitted before 5 March 2026, Art. 40 of the Act of 23 January 2026 refers to Art. 22 para. 1 of the Act on Assistance to Citizens of Ukraine. Other bases for work are described in the guide on the work of foreigners, and the declaration for citizens of Ukraine - in declaration of entrusting work.