Currently, the legal act regulating the employment of citizens in Poland is the Act of March 12, 2022 on assistance to Ukrainian citizens in connection with an armed conflict in the territory of that country.
Pursuant to the above Act, work in Poland may be undertaken by a citizen of Ukraine who:
- resides legally in Poland and has a valid residence permit, or
- arrived legally in the territory of Poland in the period from February 24, 2022 from Ukraine and declares the intention to stay in Poland.
This means that the provisions of the special act apply to all Ukrainian citizens who reside legally in Poland, not only those who came to Poland due to an armed conflict on the territory of Ukraine.
These provisions do not apply to persons who have applied for international protection in Poland (granting refugee status), unless the decision on international protection is not issued within 6 months from the date of their application for this protection.
The employer, within 14 days from the date of commencement of work by a citizen of Ukraine, should notify the poviat labor office competent for the seat or place of residence of the entity, via the ICT system - www.praca.gov.pl about entrusting the work to this citizen.
In the application for employment by a citizen of Ukraine to the poviat labor office, the following should be specified:
- Information on the entity entrusting the performance of work to a foreigner:
- name or first name (s) and surname
- address of the seat or place of residence
- business phone number or e-mail address
- NIP and REGON identification numbers (in the case of a business entity) or PESEL number (in the case of a natural person)
- entry number in the register of entities running employment agencies - in the case of an entity entrusting the performance of work to a foreigner, running an employment agency providing temporary work services
- PKD symbol and description of the activity related to the application for a work permit.
- Foreigner's personal data:
- first name (names) and surname
- Date of birth
- the type, number and series of the travel document or other document stating or allowing to establish the identity and the country in which this document was issued
- PESEL number - if assigned.
III. Information on the work performed:
- type of contract between the entity entrusting the performance of work and the citizen of Ukraine
- position or type of work performed
- place of work.
Such notification entitles the foreigner to perform work without the obligation to have a work permit or declaration. Failure to meet these conditions means that it is impossible to perform work without a work permit.
Apart from the above regulations, employing Ukrainian citizens does not differ from employing Polish citizens.
- the remuneration paid to the foreigner may not be lower than the minimum or minimum hourly wage
- must conclude a written contract with the citizen of Ukraine, which takes into account the conditions contained in the declaration
- before signing a contract with a foreigner, he must provide him with a translation of the contract into a language he understands
- must register the employee for social security and health insurance within 7 days of starting work.
Citizens of Ukraine, if they reside in the territory of the Republic of Poland, are subject to tax on all their income (revenues), regardless of the location of their sources of income.
After 9 months from the date of entry to Poland, the employee may apply for a temporary residence permit in Poland.