Declaration on entrusting work to a foreigner in 2026

The declaration on entrusting work to a foreigner is a simplified path to employing a foreigner without a voivode's decision. Since 1 December 2025 only citizens of Armenia, Belarus, Moldova and Ukraine can use it. It allows work for up to 24 months, and work may start only after entry in the register.

Which countries' citizens can use the declaration on entrusting work

The list of nationalities changed on 1 December 2025. Today a declaration can be filed for citizens of four states:

Armenia,
Belarus,
Moldova,
Ukraine.

Georgia was removed from the list. A Georgian citizen whose declaration was entered in the register before 1 December 2025 works on its basis until the end of the registered period. Further employment requires a different basis, most often a type A work permit. Some guides still show the old list of five states, so before planning recruitment it is worth confirming the current list at the county labor office (powiatowy urząd pracy).

Ukrainian citizens with temporary protection have a separate procedure: notification of entrusting work, filed through praca.gov.pl. The declaration applies to Ukrainians who do not use that procedure.

How to file the declaration step by step

Since 1 June 2025 the procedure is fully electronic. The declaration operates under the act of 20 March 2025 on the conditions for entrusting work to foreigners, which did not replace it with another procedure.

The employer files the declaration through praca.gov.pl with the poviat labor office.
The starosta enters the declaration in the register within 7 working days of filing a complete document. When an explanatory proceeding is needed, the deadline extends to 30 days.
The employer concludes a written contract with the foreigner and submits it to the office (a duty in force since 1 July 2025).
The foreigner starts work, but only after entry in the register.
The employer reports the start of work to the office within 7 days, or its non-commencement within 14 days.

How long registration takes

The standard registration deadline is 7 working days. It runs from the filing of a complete declaration, so missing data pushes back the start of work.

When a foreigner can start work

Only after the declaration is entered in the register by the poviat labor office. Filing the application or entering Poland alone is not enough. Work started before registration is not covered by legalization from the declaration, and the entity that entrusted the work bears responsibility for it. We describe the details of sanctions in the article on penalties for illegally entrusting work.

How long employment under the declaration can last

The declaration authorizes work for a maximum of 24 months. The starosta may register a shorter period than the one the employer applied for, so the date on the registration counts, not the date on the application.

After that period ends, a different basis for employment is needed. If the employee is to stay longer, it is worth filing an application for a work permit in advance, since the voivode usually processes it in 2 to 4 months. Without a different basis, work under the declaration ends with the period from the registration, so further employment is worth discussing with the office before it expires.

Employer's duties after registration

Concluding a written contract with the foreigner and submitting it to the office.
Reporting the start of work within 7 days, or its non-commencement within 14 days.
Requiring a valid residence document before work starts and keeping a copy of it for the entire period of employment plus 2 years from the end of the year in which the employment ended.
Filing a new declaration when changing employer. The declaration does not transfer to another company, even for the same position and pay.

Declaration versus type A work permit

Feature	Declaration	Type A permit
Authority	poviat labor office (starosta)	voivode
Who can use it	citizens of Armenia, Belarus, Moldova, Ukraine	foreigners from outside the EU/EEA without free access to the labor market
Processing time	7 working days, up to 30 days	2 to 4 months
Employment period	max. 24 months	dependent on the voivode's decision
Labor market test	not required	abolished from 1 June 2025

For shorter employment of a citizen of one of the four states, the declaration is faster. For other nationalities or longer cooperation a permit is needed.

Frequently asked questions

Can a Georgian citizen still work under the declaration?

Only on the basis of a declaration entered in the register before 1 December 2025, until the end of its validity. A new declaration for a Georgian citizen can no longer be filed.

Can the declaration be extended after 24 months?

The declaration allows work for a maximum of 24 months. After that period further work requires a different basis, most often a work permit issued by the voivode.

Can the declaration be filed on paper at the office?

No. Since 1 June 2025 declarations are filed exclusively electronically through praca.gov.pl.

What is the penalty for not reporting the start of work?

Failing to report the start of work within 7 days, or its non-commencement within 14 days, is punishable by a fine of up to PLN 5,000.

The rules on residence and employment of foreign nationals change often, and much depends on citizenship, the basis of stay and the situation of the particular person. This text describes the general course of the procedure. Before filing documents, confirm the current state of affairs at the voivodeship office.