Short version: from 1 June 2025, Poland operates a new sanction regime for breaches in foreign hiring. The headline numbers — 3,000 PLN per case of illegal employment, up to 30,000 PLN for systematic breaches, an obligation to reimburse the cost of repatriation up to 4,200 PLN, and joint liability with subcontractors. This hits SMEs and warehouses, not only "shadow" employers. In 2026 every third PIP inspection in Mazowieckie ends with a fine — because HR teams have not retooled processes.
This article explains what counts as illegal employment under the new act, what steps must be taken before a foreigner sits down at a workstation, and how to minimise inspection risk.
What Is Now Punishable
Until 2025, the principal sin was "no permit". Since June 2025, the spectrum has widened. Now punishable:
1. Powierzenie pracy bez aktualnej podstawy. A foreigner works on an oświadczenie that has expired, or on a karta pobytu whose underlying basis has lapsed (e.g., student-turned-statusless). The employer must verify status quarterly.
2. Failure to notify before the start of work. From 1 June 2025, every commencement of work by a foreigner must be registered before the first working day. Registration is via PUE ZUS or the local PUP. A one-day delay is a breach.
3. Mismatch between actual and declared conditions. A foreigner is registered for 8 hours / 5 days under zezwolenie A but actually works 12 hours / 6 days. This is "different work" — formally illegal because the permit does not cover it.
4. Salary below declared. If the permit shows 5,200 PLN gross but the employee receives 4,800 PLN — breach of Article 88f. The voivode may revoke the permit.
5. Sham subcontracting. The employer formally does not hire the foreigner but engages them through an "umowa o świadczenie usług" with another JDG. If PIP proves it was de facto powierzenie pracy — fines on both sides.
2026 Fine Schedule
| Breach | Fine |
|---|---|
| Powierzenie pracy without permit | 3,000 PLN per worker |
| No oświadczenie registration at PUP | 3,000 PLN per worker |
| Late ZUS notification | 3,000 PLN |
| No PUP notification for citizens of UA / BY / MD / GE / AM | 1,500 PLN |
| Other forms of illegal employment | up to 30,000 PLN |
| Repeated breaches (3+ in a year) | up to 30,000 PLN + ban on hiring foreigners up to 5 years |
| Reimbursement of repatriation costs | up to 4,200 PLN per worker |
Important change — fines are now "kary administracyjne", not "grzywny" — imposed directly by the voivode or PIP without a court. The only appeal is to a WSA within 30 days.
Who Inspects
Four bodies have foreign-workforce powers in Poland 2026:
1. PIP — most frequent. Verifies Kodeks Pracy compliance, contract registration, OHS. Since 2025, PIP has access to the MOS v2.0 database and can see which permits are valid.
2. Straż Graniczna — focused on lawful stay and work. May enter premises unannounced and check documents at workstations. Sharply more active on construction sites, in logistics, and in warehouses since 2025.
3. ZUS — verifies registration and contributions. Through automatic cross-checks with MOS, identifies foreigners working without ZUS registration.
4. Urząd Skarbowy — within tax inspections, verifies wage declarations and PIT-11 issuance.
Inspections are also triggered by employee or competitor complaints — anonymously through PIP. Such tips have grown sharply since 2025, because breaches now cost real money.
HR Pre-Hire Checklist
A baseline procedure that should be formalised in every company hiring foreigners:
Step 1. Status check.
- Scan the passport + valid visa or karta pobytu.
- Validity must cover at least 30 days forward.
- For karta pobytu — check the annotation (dostęp do rynku pracy / none).
- If no annotation — verify the legal basis for work.
Step 2. Obtain a lawful basis for work.
- For citizens of UA, BY, MD, GE, AM — register the oświadczenie at PUP before the start (1–7 days).
- Otherwise — apply for a zezwolenie typu A at the voivode (2–4 months).
- For EU Blue Card / EU resident / karta stałego — no permit needed, but the fact must be verified.
- For graduates from a Wykaz university — verify the university is on the list.
Step 3. Sign the contract.
- Umowa o pracę or zlecenie with the actual salary, schedule, and role.
- Conditions must match those in the permit / oświadczenie.
Step 4. ZUS registration before day one.
- ZUS ZUA (or ZZA for zlecenie) with the start date.
- In 2026 — ZUS accepts only electronic filings.
Step 5. PUP / voivode notification.
- For an oświadczenie — confirmation of work commencement within 7 days.
- For a zezwolenie typu A — notification of contract signing within 7 days.
Step 6. Archive.
- Keep on file for 5 years: passport copies, visas, cards, permits/oświadczenia, ZUS confirmations.
Common HR Mistakes
1. "He has a karta pobytu — so he can work." A card without "dostęp do rynku pracy" does NOT grant unrestricted work rights. It ties to a specific employer; switching employers requires a new permit or zmiana decyzji.
2. "His card expired a month ago, but he applied for a new one — let him work." A UPO from MOS v2.0 grants lawful stay, not automatic work rights. The work basis must be re-established (oświadczenie, "zezwolenie podlegające kontynuacji").
3. Paper salary vs actual. A small company agrees on 6,000 PLN gross but writes 4,806 PLN (minimum) on the permit. The foreigner is happy with more in hand. A year later — PIP inspection, tax reassessments, fine plus permit revocation.
4. Outsourcing through agencies. Use of agencies does not relieve the end-user employer from liability for the worker's status. The "pracodawca użytkownik" is jointly liable with the agency.
5. "Lay low and inspections will pass." An illusion. With the unified MOS v2.0 + ZUS + Straż Graniczna database, the absence of foreigners in the systems alongside active contracts is a red flag for the inspection-targeting algorithm.
Defence Strategy
Three layers worth building into HR processes:
Layer 1. Compliance audit. External review of every existing foreign worker: status, documents, registrations. Identifies risks. Timeline 5–10 working days; fee from 4,500 PLN for companies with up to 50 workers.
Layer 2. HR process under control. Internal regulation for foreign hiring + HR team training. Contract templates, interview scripts, stage-by-stage checklists. From 6,000 PLN.
Layer 3. Outsourced legalisation. Full delegation of oświadczenia, zezwolenia, and karta pobytu work to a contractor. The employer receives a ready worker with the full document pack. From 1,200 PLN per worker + monthly retainer from 2,500 PLN.
If Inspection Has Already Arrived
Day 1. Do not argue with inspectors. Provide only requested documents. Missing items? Better "I will check and send within 7 days" than improvising.
Days 2–7. Lawyer-led analysis. Inspection protocols often contain formal errors that allow them to be challenged.
Days 8–37. Submit objections (zastrzeżenia) within 7 days. Submit appeal (odwołanie) on the fine within 14 days.
After the fine decision. Skarga to WSA within 30 days. Pending the court — enforcement is suspended on zabezpieczenie.
When to Engage
The best moment — before the first foreign hire.
The second-best — now, if foreigners are already on the payroll and you are unsure about full compliance.
The third — after a kontrola notice or completed inspection. Less manoeuvre, but specific tools — protocol challenges, appeals, suspension of fines.
This article is informational. Specific risks and strategy depend on the company structure, workforce, and existing processes. For individual matters, please obtain legal advice.
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