The oświadczenie o powierzeniu pracy cudzoziemcowi (declaration on entrusting work to a foreigner) is now available only to nationals of Armenia, Belarus, Moldova and Ukraine (regulation of 21 November 2025, Dz.U. poz. 1617). Georgia has been off the list since 1 December 2025. Nationals of every other non-EU country, including Georgia, Kazakhstan, Uzbekistan, India and Turkey, work for a Polish employer on a type A work permit or on a single residence and work permit. The oświadczenie costs PLN 400 and covers up to 24 months of work; the type A permit costs PLN 400 for work longer than 3 months and is valid for up to 3 years.
How to apply for a permit on praca.gov.pl and what changed in the procedure is covered in our article on work permits in 2026. Here we compare the two routes and suggest which to choose.
Who can work on an oświadczenie
| Nationality | Oświadczenie | Type A permit |
|---|---|---|
| Armenia, Belarus, Moldova | yes | yes |
| Ukraine | yes, but a powiadomienie is usually simpler, see below | yes |
| Georgia | no, since 1 December 2025 | yes |
| Other non-EU countries | no | yes |
A Georgian national whose oświadczenie was entered in the register before 1 December 2025 may keep working on its terms until it expires (§ 3 of the regulation). The labour office will no longer register a new oświadczenie for a Georgian national.
Ukrainian nationals have their own route. Until 5 March 2029, those staying in Poland legally and not under temporary protection may work on a powiadomienie (notification) that the employer files with the labour office within 7 days of the start of work (art. 41 of the Act of 23 January 2026 together with art. 5a of the Act on entrusting work to foreigners). People under temporary protection work on the same kind of powiadomienie (art. 5a).
Side-by-side comparison
| Oświadczenie | Type A work permit | |
|---|---|---|
| Issued by | starosta (district labour office) for the employer's seat, entry in the register | voivode for the employer's seat (art. 26(1)), decision |
| How to file | online in the labour ministry's system, praca.gov.pl (art. 61(1)) | online in the same system; anything filed otherwise is left unexamined (art. 8(2)-(3)) |
| Fee | PLN 400 | PLN 200 for up to 3 months of work, PLN 400 above 3 months |
| Timeline | entry within 7 working days, or within 30 days if clarification is needed (art. 66) | no specific deadline in the Act; the Code of Administrative Procedure applies: one month, two in a particularly complex case (art. 35 § 3) |
| Period of work | up to 24 months, starting no later than 6 months after filing (art. 61(1)(5)-(6)) | up to 3 years (art. 15) |
| Pay | not below the minimum wage and not below what employees in comparable positions earn (art. 65(1)(1)) | the same requirement (art. 30(1)(2)) |
| Working time | as stated in the oświadczenie | from 1/4 of full time to full time (art. 30(1)(3)) |
| Grounds for refusal | among others, an annual cap on oświadczenia if the Council of Ministers sets one (art. 65(1)(5)) | the occupation is on the district list where the starosta refuses permits (art. 31) |
The fees come from the regulation of the Minister of Family, Labour and Social Policy of 20 November 2025 (Dz.U. poz. 1622), in force since 1 December 2025. A seasonal work permit costs PLN 100 and a permit for a posted worker PLN 800.
The minimum wage is PLN 4,806 gross in 2026 and PLN 4,950 from 1 January 2027 (Dz.U. 2026 poz. 1213). The pay requirement applies to both documents. The claim that an oświadczenie is "not tied to the minimum wage" is wrong.
Instead of a labour market test: the occupation list
The Act of 20 March 2025 does not require the employer to obtain a starosta's labour market information. Instead the starosta, after a positive opinion from the district labour market council, may set a list of occupations for which permits are refused because of the difficult local labour market. The voivode approves the list, and the labour ministry publishes a register of the lists by district (art. 31(3)-(6)). What counts is the list in force on the day of filing for the foreigner's main place of work.
The same list applies to the residence and work permit: the voivode will not grant it if the occupation is on the list (art. 114(1)(3) of the Act on Foreigners). So before applying, check the register for the district where the foreigner will work.
Employer duties after registration or a decision
With an oświadczenie (art. 68 and 70):
- before the foreigner starts, you upload a copy of the contract in Polish through the system;
- the contract terms must match the oświadczenie, and pay must keep up with every rise in the minimum wage;
- you notify the starosta of the start of work within 7 days, or that work did not start within 14 days of the start date in the register;
- a new oświadczenie is not needed when the company's seat or name changes, the business is transferred, working time rises up to full time, or the job title changes without a change of duties (art. 69).
With a type A permit (art. 18-20):
- within 7 days you notify the voivode if the foreigner did not start work within 2 months of the permit's start date, interrupted it for more than 2 months, or finished it more than 2 months before the permit ends;
- you report a change of seat, name or legal form, a transfer of the business and a change of job title without a change of duties in the same way.
Each document covers one employer. When the foreigner changes jobs, the new employer files a new oświadczenie or a new permit application.
How this relates to the karta pobytu
The single temporary residence and work permit does not require a separate work permit or oświadczenie. The employer only fills in Załącznik nr 1 to the MOS application. The idea that a work-based karta pobytu needs a parallel type A permit is wrong.
An oświadczenie or type A permit is useful in three situations:
- the foreigner arrives on a work visa and starts working before applying for the card;
- a card holder changes employer and wants to work for the new one before the permit change is decided (art. 3(3)(3) of the Act on entrusting work);
- the foreigner is waiting for the card decision and was entitled to work immediately before filing (art. 3(3)(2)).
Deadlines when you change employer are covered in our article on changing employer on a karta pobytu.
What to choose: a cheat sheet for employers
A worker from Ukraine. A powiadomienie to the labour office within 7 days of the start of work, with no oświadczenie fee. This route runs until 5 March 2029.
A worker from Armenia, Belarus or Moldova for up to 24 months. An oświadczenie for PLN 400, usually faster than a permit. For longer cooperation consider a single residence and work permit straight away.
A worker from Georgia, Kazakhstan, Uzbekistan, India, Turkey or elsewhere. A type A permit for PLN 400, or, if the foreigner already lives in Poland, a single residence and work permit. Check the district occupation list.
Seasonal work in agriculture, horticulture or tourism. A separate seasonal work permit for PLN 100, issued by the starosta.
Penalties
Entrusting work without the required document costs the employer a fine of PLN 3,000 to 50,000, at least PLN 3,000 per person, and the foreigner at least PLN 1,000 (art. 84(1), (2) and (13)). Failing to report the start or non-start of work under an oświadczenie, or giving false information in it, carries PLN 500 to 5,000 (art. 84(10)). More in our article on illegal employment.
How we help
We help workers legalise their stay and help employers work out which document fits a given person and whether the occupation is on the district list. A consultation costs PLN 300 and counts towards the fee. Handling a work-based karta pobytu case costs from PLN 2,000 plus official fees.
Work-based karta pobytu with LegalWin
This article is for information and is based on the Act of 20 March 2025 on the conditions for entrusting work to foreigners (Dz.U. poz. 621) and regulations Dz.U. 2025 poz. 1617 and 1622.
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