{"id":5567,"date":"2025-11-12T14:35:50","date_gmt":"2025-11-12T13:35:50","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5567"},"modified":"2025-11-12T14:35:50","modified_gmt":"2025-11-12T13:35:50","slug":"zatrudnienie-obywatela-ukrainy-w-2026-aktualne-przepisy","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/","title":{"rendered":"Employing a&nbsp;citizen of Ukraine in 2026 \u2013 current regulations"},"content":{"rendered":"<p><\/p>\n<article>\n<p>In 2026, you can employ a&nbsp;citizen of Ukraine based on a&nbsp;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.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#who-can-work-in-2026-without-a-permit\" >Who can work in 2026 without a&nbsp;permit?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#basis-for-legal-stay-and-access-to-the-labor-market\" >Basis for legal stay and access to the labor market<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#what-formalities-must-the-employer-meet\" >What formalities must the employer meet?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#deadlines-and-steps-%e2%80%93-step-by-step\" >Deadlines and steps \u2013 step by step<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#do-you-need-a-work-permit-in-2026\" >Do you need a&nbsp;work permit in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#when-will-a-%e2%80%9cdeclaration%e2%80%9d-or-%e2%80%9cpermit-a%e2%80%9d-be-necessary\" >When will a&nbsp;&#8220;declaration&#8221; or &#8220;permit A&#8221; be necessary?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#what-contracts-and-remuneration-can-you-use\" >What contracts and remuneration can you use?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#minimum-rates-from-january-1-2026\" >Minimum rates from January 1, 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#how-to-settle-taxes-and-contributions-for-an-employee-from-ukraine\" >How to settle taxes and contributions for an employee from Ukraine?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#practical-payroll-and-hr-steps\" >Practical payroll and HR steps<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#what-risks-and-penalties-for-errors-in-employment\" >What risks and penalties for errors in employment?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#current-sanctions-and-typical-violations\" >Current sanctions and typical violations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#what-does-it-look-like-in-practice-progress-holdings-experience\" >What does it look like in practice? Progress Holding&#8217;s experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#our-conclusions-from-implementations\" >Our conclusions from implementations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#is-pesel-ukr-necessary-to-work-based-on-the-notification\" >Is PESEL UKR necessary to work based on the notification?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#what-is-the-deadline-for-submitting-the-notification\" >What is the deadline for submitting the notification?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#can-i-employ-on-a-mandate-contract-or-b2b\" >Can I employ on a&nbsp;mandate contract or B2B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#can-the-remuneration-be-lower-than-the-minimum-wage\" >Can the remuneration be lower than the minimum wage?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#what-if-i-am-late-with-the-notification\" >What if I am late with the notification?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#can-ukrainian-citizens-always-work-without-a-permit\" >Can Ukrainian citizens always work without a&nbsp;permit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#how-to-verify-the-employees-legal-stay\" >How to verify the employee&#8217;s legal stay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#will-progress-holding-handle-the-formalities\" >Will Progress Holding handle the formalities?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/employing-a-citizen-of-ukraine-in-2026-current-regulations\/#sources-and-useful-links\" >Sources and useful links<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"who-can-work-in-2026-without-a-permit\"><\/span>Who can work in 2026 without a&nbsp;permit?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Persons with legal stay and UKR status after 24.02.2022 can work without a&nbsp;permit after the employer submits a&nbsp;notification.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"basis-for-legal-stay-and-access-to-the-labor-market\"><\/span>Basis for legal stay and access to the labor market<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Temporary protection until <strong>March 4, 2026<\/strong> \u2013 confirmed by <a href=\"https:\/\/www.gov.pl\/web\/udsc\/przedluzenie-legalnego-pobytu-obywateli-ukrainy-w-zwiazku-z-konfliktem-zbrojnym-na-terytorium-tego-panstwa\">UDSC<\/a> and EU Council decisions extending protection <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2024\/06\/25\/ukrainian-refugees-council-extends-temporary-protection-until-march-2026\/\">(link)<\/a>.<\/li>\n<li>PESEL UKR and the <strong>Diia.pl<\/strong> document in the mObywatel app confirm status and legal stay <a href=\"https:\/\/info.mobywatel.gov.pl\/dokumenty\/diia\">(instructions)<\/a>.<\/li>\n<li>Consolidated text of the &#8220;special act&#8221; \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/337\">Dz.U. 2025 item 337<\/a> (act of 12.03.2022).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-formalities-must-the-employer-meet\"><\/span>What formalities must the employer meet?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Submit a&nbsp;free notification within 7 days of the foreigner starting work, exclusively electronically via praca.gov.pl.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deadlines-and-steps-%e2%80%93-step-by-step\"><\/span>Deadlines and steps \u2013 step by step<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Check legal stay and UKR status (PESEL\/Diia.pl).<\/li>\n<li>Sign the contract (in Polish) and prepare data for the notification.<\/li>\n<li>Submit the <strong>Notification of entrusting work<\/strong> (PSZ-PPWPU) within 7 days via <a href=\"https:\/\/www.praca.gov.pl\/eurzad\/uslugi-elektroniczne\/kreator-wnioskow\/PSZ-PPWPU\">praca.gov.pl<\/a> or as described by MRPiPS <a href=\"https:\/\/psz.praca.gov.pl\/dla-bezrobotnych-i-poszukujacych-pracy\/dla-cudzoziemcow\/powierzenie-pracy-ukraina\">(instructions)<\/a>.<\/li>\n<li>Register the employee with ZUS (ZUS ZUA\/ZZA) within 7 days \u2013 <a href=\"https:\/\/www.zus.pl\/-\/jak-dokonac-zgloszenia-ubezpieczonego\">ZUS rules<\/a>.<\/li>\n<\/ol>\n<table>\n<thead>\n<tr>\n<th>Activity<\/th>\n<th>Deadline<\/th>\n<th>Basis \/ source<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Notification of entrusting work (Ukraine)<\/td>\n<td>7 days from starting work<\/td>\n<td><a href=\"https:\/\/psz.praca.gov.pl\/dla-bezrobotnych-i-poszukujacych-pracy\/dla-cudzoziemcow\/powierzenie-pracy-ukraina\">MRPiPS<\/a><\/td>\n<\/tr>\n<tr>\n<td>Registration with ZUS (ZUA\/ZZA)<\/td>\n<td>7 days from the obligation date<\/td>\n<td><a href=\"https:\/\/www.zus.pl\/-\/jak-dokonac-zgloszenia-ubezpieczonego\">ZUS<\/a><\/td>\n<\/tr>\n<tr>\n<td>Legal stay under UKR<\/td>\n<td>until 4.03.2026<\/td>\n<td><a href=\"https:\/\/www.gov.pl\/web\/udsc\/przedluzenie-legalnego-pobytu-obywateli-ukrainy-w-zwiazku-z-konfliktem-zbrojnym-na-terytorium-tego-panstwa\">UDSC<\/a><\/td>\n<\/tr>\n<tr>\n<td>Minimum wage \/ rate 2026<\/td>\n<td>from 1.01.2026<\/td>\n<td><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250001242\">Dz.U. 2025 item 1242<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"do-you-need-a-work-permit-in-2026\"><\/span>Do you need a&nbsp;work permit in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No, if you employ a&nbsp;citizen of Ukraine covered by UKR status and submit the notification within 7 days. You only use a&nbsp;permit or declaration outside the UKR regime.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-will-a-%e2%80%9cdeclaration%e2%80%9d-or-%e2%80%9cpermit-a%e2%80%9d-be-necessary\"><\/span>When will a&nbsp;&#8220;declaration&#8221; or &#8220;permit A&#8221; be necessary?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Lack of UKR status or another residence basis without the right to work on notification \u2013 then a&nbsp;<a href=\"https:\/\/warszawa.praca.gov.pl\/oswiadczenie-o-powierzeniu-wykonywania-pracy-cudzoziemcowi1\">declaration<\/a> or permit is needed.<\/li>\n<li>Seasonal work \u2013 separate rules apply (seasonal permit).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-contracts-and-remuneration-can-you-use\"><\/span>What contracts and remuneration can you use?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You can conclude an employment contract, mandate contract, or B2B contract. Remuneration cannot be lower than the minimum rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"minimum-rates-from-january-1-2026\"><\/span>Minimum rates from January 1, 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>4,806 PLN gross<\/strong> \u2013 minimum remuneration for work (full-time).<\/li>\n<li><strong>31.40 PLN gross<\/strong> \u2013 minimum hourly rate for civil law contracts.<\/li>\n<li>Source: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250001242\">Regulation of the RM \u2013 Dz.U. 2025 item 1242<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-to-settle-taxes-and-contributions-for-an-employee-from-ukraine\"><\/span>How to settle taxes and contributions for an employee from Ukraine?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"practical-payroll-and-hr-steps\"><\/span>Practical payroll and HR steps<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Registration with ZUS within 7 days (ZUS ZUA\/ZZA) \u2013 <a href=\"https:\/\/www.zus.pl\/-\/jak-dokonac-zgloszenia-ubezpieczonego\">ZUS<\/a>.<\/li>\n<li>PPK (Employee Capital Plans) according to general rules (next auto-enrollment \u2013 2027) \u2013 <a href=\"https:\/\/www.mojeppk.pl\/dla-pracodawcy\/autozapis.html\">mojePPK<\/a>.<\/li>\n<li>Annual employee information (e.g., PIT-11) according to Polish deadlines.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-risks-and-penalties-for-errors-in-employment\"><\/span>What risks and penalties for errors in employment?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Illegal entrustment of work is punishable by a&nbsp;fine of up to 50,000 PLN. This most often results from a&nbsp;lack of notification, too low remuneration, or no ZUS registration.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"current-sanctions-and-typical-violations\"><\/span>Current sanctions and typical violations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Fines for illegal entrustment of work: <strong>3,000\u201350,000 PLN<\/strong> \u2013 <a href=\"https:\/\/www.pip.gov.pl\/aktualnosci\/cudzoziemcy-ulatwienia-w-zatrudnieniu-wyzsze-sankcje-za-lamanie-prawa\">GIP<\/a> (National Labour Inspectorate).<\/li>\n<li>Lack of or late notification = risk of employment being deemed illegal \u2013 <a href=\"https:\/\/psz.praca.gov.pl\/dla-bezrobotnych-i-poszukujacych-pracy\/dla-cudzoziemcow\/powierzenie-pracy-ukraina\">MRPiPS<\/a>.<\/li>\n<li>Incorrect ZUS registration within 7 days \u2013 <a href=\"https:\/\/www.zus.pl\/-\/jak-dokonac-zgloszenia-ubezpieczonego\">ZUS<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holdings-experience\"><\/span>What does it look like in practice? Progress Holding&#8217;s experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In 2024\u20132025, we handled over 500 employment processes for Ukrainian citizens. We analyze each recruitment in terms of stay, contract, and wages.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"our-conclusions-from-implementations\"><\/span>Our conclusions from implementations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>62% of errors involved incomplete data in the notification (position, rate, dimension). We eliminate these with an HR checklist.<\/li>\n<li>28% of cases required a&nbsp;ZUS correction due to the wrong insurance title. We introduced pre-submission verification.<\/li>\n<li>10% of cases were underpaid rates on civil contracts. We standardized thresholds under the 2026 minimum.<\/li>\n<\/ul>\n<p>Need help with notification, HR, and payroll? Progress Holding will do it for you quickly and safely.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"is-pesel-ukr-necessary-to-work-based-on-the-notification\"><\/span>Is PESEL UKR necessary to work based on the notification?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>UKR status and legal stay are key. PESEL UKR and Diia.pl facilitate data verification and online services <a href=\"https:\/\/info.mobywatel.gov.pl\/dokumenty\/diia\">(more)<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-is-the-deadline-for-submitting-the-notification\"><\/span>What is the deadline for submitting the notification?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You have 7 days from the foreigner&#8217;s start date. You submit it only electronically via <a href=\"https:\/\/www.praca.gov.pl\/eurzad\/uslugi-elektroniczne\/kreator-wnioskow\/PSZ-PPWPU\">praca.gov.pl<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-employ-on-a-mandate-contract-or-b2b\"><\/span>Can I employ on a&nbsp;mandate contract or B2B?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Remember the minimum hourly rate of 31.40 PLN in 2026 and ZUS registration if an insurance title arises.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-the-remuneration-be-lower-than-the-minimum-wage\"><\/span>Can the remuneration be lower than the minimum wage?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. For an employment contract, 4,806 PLN gross applies, and for mandate contracts, 31.40 PLN gross per hour \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250001242\">Dz.U. 2025 item 1242<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-if-i-am-late-with-the-notification\"><\/span>What if I am late with the notification?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The employment may be deemed illegal. Fines are possible. Act immediately and correct the legal status <a href=\"https:\/\/www.pip.gov.pl\/aktualnosci\/cudzoziemcy-ulatwienia-w-zatrudnieniu-wyzsze-sankcje-za-lamanie-prawa\">(GIP)<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-ukrainian-citizens-always-work-without-a-permit\"><\/span>Can Ukrainian citizens always work without a&nbsp;permit?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. If they are not covered by UKR status or their stay does not entitle them to work on notification, you use a&nbsp;&#8220;declaration&#8221; or permit A.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-to-verify-the-employees-legal-stay\"><\/span>How to verify the employee&#8217;s legal stay?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ask for Diia.pl or a&nbsp;residence document and check the validity dates. Refer to the &#8220;special act&#8221; \u2013 <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/337\">Dz.U. 2025 item 337<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"will-progress-holding-handle-the-formalities\"><\/span>Will Progress Holding handle the formalities?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. We will prepare contracts, submit the notification, register with ZUS, and help with PPK. Contact us.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"sources-and-useful-links\"><\/span>Sources and useful links<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>MRPiPS \u2013 7-day notification: <a href=\"https:\/\/psz.praca.gov.pl\/dla-bezrobotnych-i-poszukujacych-pracy\/dla-cudzoziemcow\/powierzenie-pracy-ukraina\">psz.praca.gov.pl<\/a><\/li>\n<li>UDSC \u2013 legal stay until 4.03.2026: <a href=\"https:\/\/www.gov.pl\/web\/udsc\/przedluzenie-legalnego-pobytu-obywateli-ukrainy-w-zwiazku-z-konfliktem-zbrojnym-na-terytorium-tego-panstwa\">gov.pl\/udsc<\/a><\/li>\n<li>Dz.U. \u2013 special act (consolidated text): <a href=\"https:\/\/dziennikustaw.gov.pl\/DU\/2025\/337\">dziennikustaw.gov.pl<\/a><\/li>\n<li>Minimum wage 2026: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250001242\">Dz.U. 2025 item 1242<\/a><\/li>\n<li>ZUS \u2013 insured person registration: <a href=\"https:\/\/www.zus.pl\/-\/jak-dokonac-zgloszenia-ubezpieczonego\">zus.pl<\/a><\/li>\n<li>Diia.pl \u2013 document in mObywatel: <a href=\"https:\/\/info.mobywatel.gov.pl\/dokumenty\/diia\">info.mobywatel.gov.pl<\/a><\/li>\n<\/ul>\n<p><strong>Key takeaway:<\/strong> in 2026, you can employ a&nbsp;citizen of Ukraine quickly and legally based on a&nbsp;7-day notification, while respecting minimum rates and ZUS registration. <strong>Need professional support?<\/strong> Contact us at Progress Holding: +48 603 232 418, <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>. We will prepare contracts, submit the notification, and manage HR &#038; payroll.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>In 2026, you can employ a&nbsp;citizen of Ukraine based on a&nbsp;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 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5568,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"How to legally employ a Ukrainian citizen in 2026. 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