Permit types C, D, E: work under posting
Under posting the employer stays abroad, but the permit application is still filed, just with a different time threshold for each of the three types.
Updated:
Types C, D and E are three variants of a work permit for an employee posted to Poland by a foreign employer. The type is decided by the length of posting and whether the company has a branch or plant in Poland. The employer remains the foreign entity, and it files the application itself.
Three work permit types for posted employees
| Type | Situation | Time threshold |
|---|---|---|
| C | posting to a branch, plant or other entity affiliated with the same employer in Poland | over 30 days in a calendar year |
| D | posting to perform an export service for a Polish recipient; the employer has no branch or plant in Poland | what counts is the temporary or occasional nature of the service, not the number of days |
| E | other posting cases, not covered by types B, C or D | over 30 days within any 6 consecutive months |
The permit types and their time thresholds are now set out in the act on the conditions for entrusting work to foreigners in the territory of the Republic of Poland (ustawa o warunkach dopuszczalności powierzania pracy cudzoziemcom na terytorium Rzeczypospolitej Polskiej). Before filing, check with the voivodeship office (urząd wojewódzki) that the thresholds and the description of the types have not changed.
The deciding criterion between type C and D is whether the foreign employer has an organized form of activity in Poland. If it does, type C applies. If it does not, and posting serves only to perform a service, type D applies. Type E covers situations that fit none of the other variants.
Who files the application and who is responsible for legality
The employer remains the foreign company: it pays the wages and holds the contract with the employee. The application for the permit, however, is filed by that same company as the entity entrusting the work, even though it has no registered office in Poland.
The Polish service recipient is not the employer, but it is not a neutral party either: during an inspection it is the recipient's people who are checked, and the lack of a permit also burdens the party actually accepting the work. The difference between the basis for stay and the basis for work is laid out in the article on legalizing a foreigner's stay in Poland.
For a type A permit the authority examines the position and conditions at the Polish employer. For posting the authority looks above all at the agreement between the companies and at which permit type matches the foreign employer's situation.
How long a type C permit application takes
The application is filed with the voivodeship office (urząd wojewódzki) responsible for the place of work. The authority usually processes the application in 2 to 4 months. The clock stops when the office requests that formal deficiencies be corrected, so what counts is the date the complete application was filed. It is therefore worth preparing the full set of documents from the start, including the agreement between the companies, since every request to correct something extends the wait for a decision. It is worth checking the current waiting time with the voivodeship office.
What working conditions apply to a posted employee
Posting does not allow bypassing Polish employment standards. A posted employee is entitled to at least the same pay and working-time conditions that apply in Poland; this is the core of the posted workers rules and the most common subject of dispute during an inspection.
Frequently asked questions
After how many days of posting is a type C permit required?
Type C covers posting to an entity affiliated with the foreign employer for a period exceeding 30 days in a calendar year. For shorter posting the rules may differ, so it is worth confirming the basis for work with the voivodeship office in that case.
How does type D differ from type C?
Type C applies when the foreign employer has a branch, plant or affiliated entity in Poland. Type D applies when there is no such organized activity and the posting serves solely to perform an export service.
How long does it take to process a type C permit application?
The authority usually processes the application in 2 to 4 months, counted from the filing of the complete application. A request to correct formal deficiencies stops the clock, and the voivodeship office gives the current waiting time.
What are the consequences of posting without the proper permit?
Work without the required permit counts as illegal entrustment of work. The obligation to obtain the permit rests on the foreign employer as the entity entrusting the work, and the Polish service recipient is responsible for what happens on its premises during an inspection. The penalties are described in the article on penalties for illegal entrustment of work.
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.
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