Hiring a Foreign Worker for Sole Proprietorship (JDG) in Poland 2026
Hiring a foreign worker for sole proprietorship (JDG) in Poland 2026. Work permit, EU vs non-EU citizen, ZUS, PIT.
Hiring a foreign worker in Poland involves many formalities. The procedure depends on the candidate's country of origin — EU/EEA or third country.
In this guide, I explain how hiring a foreign worker works for a sole proprietorship (JDG) in 2026.
Hiring a foreigner in Poland — EU vs non-EU
The hiring procedure depends on citizenship. EU citizens can work without a permit, non-EU citizens require a Type A permit or a statement (simplified procedure). Check the steps for both cases.
Two employment paths
Full freedom of movement for workers. No work permit required.
- 1Verify identity document (ID card/EU passport)
- 2Register the employee in the PPK/ZUS system
- 3Report to insurance (ZUS ZUA/ZCNA)
- 4Sign the employment contract (standard procedure)
- 5On request: PESEL number
A work permit or statement is required. The procedure depends on the country of origin.
- 1Check legality of stay (visas, residence card)
- 2Obtain a Type A permit OR file a statement
- 3Report to insurance (ZUS ZUA)
- 4Sign the employment contract
- 5Notify the Labour Office (for statements)
📋 Type A permit Permit to work for a specific employer in Poland. District governor procedure, 1–2 months. Cost 50–100 zł. Valid 1–3 years. Requirement: no available local candidates (labour market test).
📝 Statement (simplified procedure) For citizens of Armenia, Belarus, Georgia, Moldova, Russia and Ukraine. Registration at the District Labour Office, 1–7 business days. No fee. Valid up to 24 months. No labour market test.
Important: Since 2024 Ukrainian citizens with a UKR card can work legally for 24 months without a permit (special act). For other non-EU countries always check current bilateral agreements and regulations — the legal situation changes frequently.
Want to hire a foreigner and don't know where to start?
Let's talk →Based on the Act on the Promotion of Employment and Labour Market Institutions and the Act on the Rules for Foreigners' Participation in the Polish Labour Market (as of 2026). Special act for Ukrainian citizens: Act on Assistance to Ukrainian Citizens. Costs and timelines may vary by district. Consult a legal advisor.
Division: EU/EEA vs third countries
Citizens of EU/EEA/Switzerland
- No work permit required — full right to work in Poland
- Required: valid ID card or passport
- Registration of stay over 3 months (if living in Poland)
Citizens of third countries (non-EU)
- Work permit required (with exceptions)
- Required: visa or residence card
- Multiple permit pathways
Work permits — types
1. Work permit (standard employee)
You apply to the Voivodeship Office for a work permit for a foreign worker.
Permit types:
| Type | Duration | Description | |------|----------|-------------| | A | up to 3 years | Work on Polish territory | | B | up to 3 years | Work in company management | | C | up to 3 years | Intra-corporate transfer | | D | up to 3 years | Posted worker (services) | | E | up to 3 years | Other cases |
Most popular: type A — steady work in Poland.
2. Statement on entrusting work (simplified)
For citizens of: Belarus, Georgia, Moldova, Russia, Armenia, Ukraine.
- Statement (not a full permit) — registered at the District Labour Office
- Duration: up to 24 months within 3 years
- Simpler procedure
3. Exemptions from the permit requirement
Some foreigners do not need a permit:
- EU Blue Card — highly qualified workers
- Permanent residence card
- EU/EEA citizens
- Holders of subsidiary protection status
- Students (full-time studies in Poland)
- Asylum seekers and refugees
Hiring procedure — step by step
Step 1: Check the candidate's status
- EU/EEA → no permit needed
- Non-EU → check if they need a permit
Step 2: Obtain a permit (if required)
- Submit an application to the Voivodeship Office
- Include: job offer, foreigner's documents, recruitment proof
- Processing time: 1–2 months
- Cost: 100 zł (type A)
Step 3: Sign the contract
- Employment contract or mandate contract
- Language: Polish (but you can have a bilingual version)
- Required: foreigner's passport/residence card
Step 4: Register with ZUS
- Submit ZUS ZUA within 7 days of starting work
- Insurance title code: the same as for a Polish citizen (01 10 0)
- ZUS contributions: the same as for Poles
Step 5: Register with the office
- Register the foreign worker with the Voivodeship Office (if a permit is required)
- Notify the District Labour Office (if a statement applies)
ZUS and PIT for a foreign worker
ZUS contributions
A foreign worker employed in Poland is subject to the same ZUS contributions as a Polish citizen:
- Retirement, disability, sickness, accident
- Health (9%)
- Labour Fund
PIT — income tax
- Polish tax resident: PIT like a Pole (tax scale 12–32%)
- Non-resident: only on Polish-source income
- Double taxation treaty — check whether they pay tax in Poland or their home country
PIT exemption (Art. 21 sec. 1 pt 148)
Young foreign workers (under 26) from EU countries can benefit from PIT exemption — up to 85,528 zł annually (PIT-0 relief for young people).
Most common mistakes
1. No work permit
Employing without a required permit carries a fine of 3,000–30,000 zł.
2. Wrong permit type
If the foreigner works in a different position than specified in the permit — a fine applies.
3. No ZUS registration
You must register the foreign worker with ZUS within 7 days. Failure to register — a fine.
4. Incorrect PIT
A foreigner with foreign tax status may require special settlement.
FAQ
Does a Ukrainian citizen need a work permit?
It depends. Up to 24 months — a statement (simplified) is sufficient. Beyond that — a full type A permit.
Do I need to check the foreigner's legal status?
Yes. You are responsible for the legality of employment. Check passport, visa, residence card.
Does a foreign worker have the same ZUS contributions?
Yes. ZUS contributions are the same regardless of citizenship.
Can a foreign worker be on B2B?
Yes. They can run a JDG in Poland (if they have the right of residence). See our article on JDG for foreigners.
Need help?
I provide accounting for JDGs employing foreigners — ZUS, PIT, permits. From 89 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/pl.
Note: Hiring a foreign worker: EU without a permit, non-EU with a permit (type A or statement). ZUS and PIT are the same as for Poles. Consult an accountant before making a decision.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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