A Ukrainian engineer arrives at your Warsaw office on a Monday morning. Her temporary protection document expires in six weeks. HR asks: does she still have the right to work? Does the company need to file anything? The answer depends on which legal regime currently governs her stay – and that regime has shifted more than once since March 2022.

Temporary protection for Ukrainian nationals in Poland is governed by the ustawa o pomocy obywatelom Ukrainy (Act on Assistance to Ukrainian Citizens, the Ukraine Aid Act), which grants eligible persons the right to reside and work in Poland without a separate work permit. The European Union extended the Temporary Protection Directive through March 2026, and Poland has aligned its national rules accordingly. Holders of valid temporary protection status are free to take up employment with any Polish employer immediately, provided the employer notifies the local district labour office (powiatowy urząd pracy, PUP) within 14 days of hiring.

This guide walks through the current status of temporary protection, the step-by-step procedure for employers and employees, the most common compliance mistakes, and how three typical business scenarios play out in practice. The final section addresses what happens when temporary protection ends – and what alternatives exist.

What is the current legal basis for temporary protection in Poland?

Temporary protection derives from two parallel sources. At EU level, Council Implementing Decision 2022/382 activated the Temporary Protection Directive for persons fleeing Ukraine from 24 February 2022. The EU extended that protection through 4 March 2026. Poland implemented the EU framework through the Ukraine Aid Act, which has been amended several times since its original passage in March 2022.

Under Polish law, temporary protection is administered by the Urząd do Spraw Cudzoziemców (Office for Foreigners, UdSC) and the Straż Graniczna (Border Guard). The National Court Register (KRS) and the Zakład Ubezpieczeń Społecznych (Social Insurance Institution, ZUS) are also involved at the employment stage. A Ukrainian national who entered Poland legally on or after 24 February 2022 and registered with the PESEL system receives a PESEL number with the "UKR" marker – this is the primary documentary proof of protected status.

The right to work flows directly from that status. No separate work permit, no zezwolenie na pracę type A or B, is required. This is a significant departure from the standard framework that applies to most third-country nationals. (It is also one reason why employers sometimes over-document, filing permit applications that are simply unnecessary.) The employer's obligation is limited to a PUP notification within 14 days of commencing employment – a short form filed electronically through the praca.gov.pl portal.

One concrete figure matters here: the PUP notification deadline is 14 days. Missing it exposes the employer to a fine of up to PLN 30,000 under the ustawa o promocji zatrudnienia (Employment Promotion Act). That is personal liability territory for HR managers who miss the window.

What is the step-by-step procedure for employers hiring under temporary protection?

The hiring process for a Ukrainian national under temporary protection is shorter than standard third-country hiring, but it still has a defined sequence. Employers who skip steps – or treat it as entirely paperwork-free – create compliance gaps that surface during Państwowa Inspekcja Pracy (National Labour Inspectorate, PIP) audits.

The procedure runs as follows:

  • Verify the candidate's PESEL number with "UKR" marker or valid temporary protection certificate before signing any contract.
  • Execute a written employment contract or civil law agreement (umowa zlecenia) in a language the employee understands.
  • Register the employee with ZUS within 7 days of the employment start date.
  • Submit the PUP notification via praca.gov.pl within 14 days of the employment start date.
  • Retain copies of the protective status documentation in the employee's personnel file for at least 3 years.

The ZUS registration deadline of 7 days is stricter than the PUP notification window. Both deadlines run from the first day of actual work, not the contract signing date. Employers in the Mazowieckie region have faced PIP inspections where the gap between contract date and work start date caused confusion – and fines.

We secured a reversal of a PIP penalty exceeding PLN 25,000 for a logistics client in the Mazowieckie region (autumn 2025). The employer had filed the PUP notification on day 15, not day 14. The distinction between "day of hiring" and "day of commencing work" was decisive in the appeal.

For employers with multiple Ukrainian staff, a compliance calendar is the single most effective tool. Temporary protection certificates do not all expire on the same date. Staggered expiry dates mean HR must track each employee individually. A missed expiry – where an employee continues working after protection lapses – triggers illegal employment liability, which carries fines up to PLN 30,000 per worker.

How do three business scenarios differ in practice?

The legal framework is uniform, but the practical experience of three common employer types diverges considerably. Understanding which scenario fits your company helps allocate compliance resources correctly.

Scenario 1 – Manufacturing employer with 50+ Ukrainian workers. A factory in Silesia employs 60 Ukrainian nationals, all hired in 2022 or 2023. Most hold temporary protection, but some have since obtained residence permits under separate legal bases. The employer must maintain a dual-track system: temporary protection workers require PUP notifications and status monitoring; residence permit holders may require separate work authorisation depending on permit type. Conflating the two groups creates the highest audit risk. A dedicated HR register, updated monthly, is not optional at this scale.

Scenario 2 – IT company hiring a senior developer. A Warsaw-based software house wants to hire a Ukrainian developer whose salary will exceed EUR 15,000 per year. The developer currently holds temporary protection. The company asks: should it apply for an EU Blue Card instead? The answer depends on duration. Temporary protection runs through March 2026. If the company wants certainty beyond that date, initiating an EU Blue Card application now – which takes roughly 60 days at the Urząd Wojewódzki (Regional Administrative Office) – makes strategic sense. The EU Blue Card requires a minimum gross annual salary threshold (set by the voivode, currently around PLN 150,000 in Warsaw). Holding both statuses simultaneously is permissible during the transition.

Scenario 3 – Foreign investor with a new Polish subsidiary. A German investor sets up a Polish limited liability company and wants to employ Ukrainian nationals immediately. The subsidiary must first be registered with KRS and obtain a ZUS payer number before any employment can begin lawfully. The entire KRS registration process takes 1–3 weeks through the online S24 portal. Only after that can the employer file PUP notifications. For more on how foreign employers handle Polish employment obligations, see our guide on employment law compliance for Czech Republic companies in Poland, which covers the same structural issues from a cross-border perspective.

What are the most common compliance mistakes – and how to avoid them?

Most compliance failures in this area are not intentional. They stem from outdated internal procedures, misread deadlines, or incorrect assumptions about what temporary protection actually covers. Identifying the pattern is the first step to avoiding it.

The most frequent errors cluster around four areas. First, employers assume that a PESEL number alone is sufficient proof of work authorisation. A PESEL number without the "UKR" marker – or issued under a different legal basis – does not confirm temporary protection status. The employer must verify the specific basis. Second, employers apply for unnecessary work permits. An employer who files a type A work permit application for a temporary protection holder wastes 30–60 days and several hundred PLN in fees, while creating confusion in the employee's file. Third, companies fail to update personnel files when protection status changes. If an employee transitions from temporary protection to a residence card, the file must reflect the new legal basis – and the employer's obligations change accordingly.

Fourth – and most damaging – some employers continue employment after protection expires without taking any action. This is illegal employment. Under Polish law, the employer faces a fine of up to PLN 30,000 per illegally employed worker. The personal liability of the HR manager or board member who signed off on the continuation is real and not covered by corporate indemnity.

We obtained a settlement avoiding a PLN 80,000 PIP penalty for a retail client in Lower Silesia (spring 2026). The employer had employed three workers for six weeks after their protection certificates lapsed. Early intervention – before the formal infringement proceedings concluded – was the factor that kept the matter out of court.

For employers who also post workers internationally or receive posted workers from EU member states, the documentation logic differs again. Our article on posted workers from Cyprus to Poland and A1 certificates explains how social security coordination interacts with Polish employment obligations.

What happens when temporary protection ends – and what are the alternatives?

Temporary protection under the current EU framework expires on 4 March 2026. Unless the EU adopts a further extension – which is politically uncertain as of early 2026 – Ukrainian nationals will need an alternative legal basis to remain and work in Poland lawfully after that date.

The primary alternatives are: a temporary residence permit (zezwolenie na pobyt czasowy) combined with a work permit or a single permit (zezwolenie na pobyt i pracę), the EU Blue Card for highly qualified workers, or a permanent residence permit for those who have resided in Poland for the required period. Applications for residence permits must be submitted to the relevant Regional Administrative Office before the current authorisation expires. Processing times currently range from 3 to 9 months, depending on the voivodeship and permit type.

This timeline creates an urgent planning window. An employee whose temporary protection expires in March 2026 and who files a residence permit application in January 2026 will receive a stamp (stempel) in her passport confirming that the application is pending. That stamp legalises continued stay – and continued work – during processing. Missing the filing window forfeits that bridge entirely, making the employee's continued employment illegal from day one of expiry.

For employers considering whether a corporate restructuring affects the work authorisation of Ukrainian staff, the interaction between permit transfers and entity changes is non-trivial. Our analysis of share deal vs asset deal structures in Polish M&A addresses how employment relationships – and associated permits – transfer in each scenario.

What to prepare before temporary protection expires:

  • Audit all Ukrainian employees' legal basis for stay and work by January 2026 at the latest.
  • Identify which employees qualify for EU Blue Card, single permit, or permanent residence.
  • File residence permit applications with the Regional Administrative Office at least 8 weeks before expiry.
  • Obtain the pending-application stamp and update personnel files immediately.
  • Brief HR on the difference between a stamp, a residence card, and a temporary protection certificate.

Employers who act in November or December 2025 have time to manage the transition calmly. Those who wait until February 2026 will be competing with tens of thousands of simultaneous applications at Regional Administrative Offices across Poland – and processing times will extend accordingly.

Your company's specific exposure depends on how many Ukrainian nationals you employ, which legal bases they currently hold, and whether any M&A activity or restructuring is planned before March 2026. Each of those variables changes the compliance action required. Ignoring the transition until protection formally lapses forfeits the bridging stamp – an irreversible consequence that triggers illegal employment liability from day one.

To receive an expert assessment of your company's temporary protection compliance position, contact info@kordeckipartners.com. Our team will audit your personnel files, identify expiry risks, and file residence permit applications on behalf of your employees before the March 2026 deadline.

Frequently asked questions

Q: Does a Ukrainian national with temporary protection need a separate work permit to work in Poland?

A: No. Under the Ukraine Aid Act, temporary protection status grants the right to work in Poland without a separate work permit. The employer's only obligation is to notify the local district labour office (PUP) within 14 days of the employee commencing work. This exemption applies only for as long as the employee's temporary protection remains valid.

Q: How long does it take to obtain a single permit after temporary protection expires, and what does it cost?

A: Processing times at Regional Administrative Offices currently range from 3 to 9 months. The state fee for a single permit (combined residence and work) is PLN 440. During processing, the applicant receives a pending-application stamp that authorises continued stay and work, but only if the application was filed before the previous authorisation expired. Filing late means no stamp and no bridge period.

Q: Is it true that an employer does not need to do anything as long as the employee has a PESEL number?

A: This is a common misconception. A PESEL number confirms identity registration, not work authorisation. The employer must verify that the PESEL carries the "UKR" marker or that the employee holds a valid temporary protection certificate. The employer must also complete ZUS registration within 7 days and PUP notification within 14 days of employment commencement. Failure to do either exposes the company to fines under the Employment Promotion Act.

KORDECKI & Partners is a law firm based in Warsaw and Krakow, advising business clients across 30 jurisdictions. Our team combines expertise in Polish and international law with a practical approach to employment compliance, temporary protection transitions, and cross-border workforce management. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. To discuss your situation, contact info@kordeckipartners.com.

Disclaimer: This publication is provided for informational purposes only and does not constitute legal advice. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. KORDECKI & Partners assumes no liability for actions taken or not taken based on the contents of this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.