Type B work permit in Poland: when it's required

A foreigner serving on a company's management board (also a proxy holder or a general partner in a limited partnership) needs a type B work permit (zezwolenie na pracę typu B) when doing so for more than 6 months within any 12-month period. Below that threshold, no permit is required.

Type B vs type A work permit: what's the difference

A type B permit is issued by the voivode (wojewoda), but its legal basis differs from type A. Type A covers performing work under a contract with an employer. Type B covers holding a position in a company body: it applies to a management board member of a legal entity entered in the register of entrepreneurs or a capital company in organization, a general partner managing a limited partnership or limited joint-stock partnership, and a proxy holder (prokurent). The basis is not a contract but appointment to the body, so type A never replaces type B even when a board member actually runs the company day to day. Standard employment in a position is covered by the type A work permit.

Since 1 June 2025, the act of 20 March 2025 on the conditions for entrusting work to foreigners applies, replacing the earlier work permit rules contained in the employment promotion act. Materials citing the old legal basis are already outdated.

When the obligation arises: the 6-month threshold, not the appointment date

The obligation to hold a type B permit does not arise at the moment of appointment to the board; it arises once 6 months of holding the position within any 12 consecutive months is exceeded. Short, occasional periods of holding the position within that window do not cross the threshold.

The practical effect: the threshold must be tracked over time, not settled once when the company is set up or the appointment resolution is signed. It changes with the cumulative time in the position, not with a change to the contract or resolution. Holding the position above the threshold without a permit counts as illegal entrustment of work, for which the entrusting entity is liable, similar to illegal employment of a foreigner under other arrangements.

Processing time and validity period

What financial conditions the company must meet

Besides the candidate's own documents, the office assesses the financial standing of the entrusting entity. It usually takes into account two conditions, and it's worth confirming the current requirements with the voivodeship office before filing the application:

• in the tax year before filing the application, have revenue or income no lower than 12 times the average monthly wage in the voivodeship,
• and employ at least 2 employees on an indefinite-term, full-time contract for at least a year, people who do not require a work permit.

If the company does not meet these conditions, it may demonstrate another basis, for example technology transfer or creating new jobs. A young company without a closed tax year usually cannot show the revenue threshold, so it must base its application on another premise.

Who files the application and what the permit does not cover

The application is filed by the entity entrusting the position, i.e. the company, not the foreigner themselves. A type B permit legalizes only holding a position in a company body or a proxy (prokura). If the same person is additionally employed by the company in an operational role, that work needs a separate basis, for example a type A permit.

If you plan to appoint people from outside the EU to the board of a Polish company, we handle employment legalization.

Frequently asked questions

### Does the president of the management board of a limited liability company need a work permit?
Yes, a limited liability company is a legal entity entered in the register of entrepreneurs, so the 6-months-within-12 threshold applies.

### Does a proxy holder (prokurent) need a type B permit?
Yes, a proxy holder is subject to the same rules as a management board member: what counts is the cumulative time in the position within 12 months, not the wording of the power of attorney.

### Who files the type B permit application?
The application is filed by the company as the entrusting entity, not the foreigner.

### Is a type B permit enough when a board member also works operationally in the company?
No. Type B covers only the board position. Operational work requires a separate permit, most often type A.

### How long is a type B permit valid for?
Standard validity is up to 3 years. If the company employs more than 25 people, the voivode may issue the permit for up to 5 years.

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.