In 2026, you can employ a citizen of Ukraine based on a free notification within 7 days via praca.gov.pl. Legal stay under temporary protection lasts until March 4, 2026. You must ensure at least the minimum wage (4,806 PLN / 31.40 PLN) and register the employee with ZUS within 7 days.
Who can work in 2026 without a permit?
Persons with legal stay and UKR status after 24.02.2022 can work without a permit after the employer submits a notification.
Basis for legal stay and access to the labor market
- Temporary protection until March 4, 2026 – confirmed by UDSC and EU Council decisions extending protection (link).
- PESEL UKR and the Diia.pl document in the mObywatel app confirm status and legal stay (instructions).
- Consolidated text of the “special act” – Dz.U. 2025 item 337 (act of 12.03.2022).
What formalities must the employer meet?
Submit a free notification within 7 days of the foreigner starting work, exclusively electronically via praca.gov.pl.
Deadlines and steps – step by step
- Check legal stay and UKR status (PESEL/Diia.pl).
- Sign the contract (in Polish) and prepare data for the notification.
- Submit the Notification of entrusting work (PSZ-PPWPU) within 7 days via praca.gov.pl or as described by MRPiPS (instructions).
- Register the employee with ZUS (ZUS ZUA/ZZA) within 7 days – ZUS rules.
| Activity | Deadline | Basis / source |
|---|---|---|
| Notification of entrusting work (Ukraine) | 7 days from starting work | MRPiPS |
| Registration with ZUS (ZUA/ZZA) | 7 days from the obligation date | ZUS |
| Legal stay under UKR | until 4.03.2026 | UDSC |
| Minimum wage / rate 2026 | from 1.01.2026 | Dz.U. 2025 item 1242 |
Do you need a work permit in 2026?
No, if you employ a citizen of Ukraine covered by UKR status and submit the notification within 7 days. You only use a permit or declaration outside the UKR regime.
When will a “declaration” or “permit A” be necessary?
- Lack of UKR status or another residence basis without the right to work on notification – then a declaration or permit is needed.
- Seasonal work – separate rules apply (seasonal permit).
What contracts and remuneration can you use?
You can conclude an employment contract, mandate contract, or B2B contract. Remuneration cannot be lower than the minimum rates.
Minimum rates from January 1, 2026
- 4,806 PLN gross – minimum remuneration for work (full-time).
- 31.40 PLN gross – minimum hourly rate for civil law contracts.
- Source: Regulation of the RM – Dz.U. 2025 item 1242.
How to settle taxes and contributions for an employee from Ukraine?
You settle PIT and ZUS contributions just like for any other employee. Tax residency depends on the center of interests or the number of days of stay.
Practical payroll and HR steps
- Registration with ZUS within 7 days (ZUS ZUA/ZZA) – ZUS.
- PPK (Employee Capital Plans) according to general rules (next auto-enrollment – 2027) – mojePPK.
- Annual employee information (e.g., PIT-11) according to Polish deadlines.
What risks and penalties for errors in employment?
Illegal entrustment of work is punishable by a fine of up to 50,000 PLN. This most often results from a lack of notification, too low remuneration, or no ZUS registration.
Current sanctions and typical violations
- Fines for illegal entrustment of work: 3,000–50,000 PLN – GIP (National Labour Inspectorate).
- Lack of or late notification = risk of employment being deemed illegal – MRPiPS.
- Incorrect ZUS registration within 7 days – ZUS.
What does it look like in practice? Progress Holding’s experience
In 2024–2025, we handled over 500 employment processes for Ukrainian citizens. We analyze each recruitment in terms of stay, contract, and wages.
Our conclusions from implementations
- 62% of errors involved incomplete data in the notification (position, rate, dimension). We eliminate these with an HR checklist.
- 28% of cases required a ZUS correction due to the wrong insurance title. We introduced pre-submission verification.
- 10% of cases were underpaid rates on civil contracts. We standardized thresholds under the 2026 minimum.
Need help with notification, HR, and payroll? Progress Holding will do it for you quickly and safely.
Frequently asked questions
Is PESEL UKR necessary to work based on the notification?
UKR status and legal stay are key. PESEL UKR and Diia.pl facilitate data verification and online services (more).
What is the deadline for submitting the notification?
You have 7 days from the foreigner’s start date. You submit it only electronically via praca.gov.pl.
Can I employ on a mandate contract or B2B?
Yes. Remember the minimum hourly rate of 31.40 PLN in 2026 and ZUS registration if an insurance title arises.
Can the remuneration be lower than the minimum wage?
No. For an employment contract, 4,806 PLN gross applies, and for mandate contracts, 31.40 PLN gross per hour – Dz.U. 2025 item 1242.
What if I am late with the notification?
The employment may be deemed illegal. Fines are possible. Act immediately and correct the legal status (GIP).
Can Ukrainian citizens always work without a permit?
No. If they are not covered by UKR status or their stay does not entitle them to work on notification, you use a “declaration” or permit A.
How to verify the employee’s legal stay?
Ask for Diia.pl or a residence document and check the validity dates. Refer to the “special act” – Dz.U. 2025 item 337.
Will Progress Holding handle the formalities?
Yes. We will prepare contracts, submit the notification, register with ZUS, and help with PPK. Contact us.
Sources and useful links
- MRPiPS – 7-day notification: psz.praca.gov.pl
- UDSC – legal stay until 4.03.2026: gov.pl/udsc
- Dz.U. – special act (consolidated text): dziennikustaw.gov.pl
- Minimum wage 2026: Dz.U. 2025 item 1242
- ZUS – insured person registration: zus.pl
- Diia.pl – document in mObywatel: info.mobywatel.gov.pl
Key takeaway: in 2026, you can employ a citizen of Ukraine quickly and legally based on a 7-day notification, while respecting minimum rates and ZUS registration. Need professional support? Contact us at Progress Holding: +48 603 232 418, office@progressholding.pl. We will prepare contracts, submit the notification, and manage HR & payroll.
