Work permit types A through E – which one do you

A Kyiv-based software company wins a Polish contract and needs to relocate three engineers to Warsaw within six weeks. The managing director opens the Voivodeship Office website and immediately faces five permit categories – Type A through Type E – with different conditions, fees, and processing timelines. Choosing the wrong type does not merely delay the project. It can render the employee's stay unlawful, expose the employer to a fine of up to PLN 30,000 per worker, and force a restart of the entire procedure from scratch.

Polish law provides five types of work permit, each tied to a specific employment relationship and employer structure. Type A covers standard employment with a Polish-registered entity. Types B through E address corporate transfers, seasonal work, and service contracts. The competent authority is the relevant Voivodeship Office (Urząd Wojewódzki), and processing times range from 30 to 90 days depending on permit type and regional workload.

This guide walks through each permit type in sequence, identifies the decisive selection criteria, and flags the procedural mistakes that most commonly derail applications. Three business scenarios – a manufacturing employer, an IT services company, and a foreign investor establishing a Polish subsidiary – illustrate how the rules apply in practice.

What is Type A and when does it apply?

Type A is the baseline permit for foreign nationals employed by a Polish-registered entity under a contract of employment or a civil-law contract. It covers the widest range of situations and is the starting point for most employers. The permit is issued for a maximum of three years and is tied to a single employer – a change of employer requires a new application.

Before applying, the employer must obtain a labour market test from the District Labour Office (Powiatowy Urząd Pracy, PUP). This test – formally called the informacja starosty – confirms that no suitable candidate is available in the local labour market. The PUP has up to 14 days to issue the document. Some occupations on the shortage list are exempt, which can save two to three weeks in the overall timeline.

The application is filed with the Voivodeship Office in the region where the work will be performed. The statutory fee is PLN 100 for contracts up to three months and PLN 200 for longer periods. Processing takes 30 to 90 days in practice, though Warsaw's office (Mazowiecki Urząd Wojewódzki) frequently runs closer to 60 days due to volume.

One common error is submitting an application before the employment contract is signed. The permit application must reflect the actual remuneration, working hours, and job title. Any subsequent amendment – even a salary increase – technically requires a new permit unless the change falls within a narrow statutory tolerance. Employers who restructure job titles mid-permit are particularly exposed.

We assisted a manufacturing client in Wielkopolska (spring 2025) in reversing a refusal based on an incorrectly described job position. The Voivodeship Office had found that the stated duties did not match the PKD code registered by the employer. Correcting the registration and resubmitting took four weeks – a delay that was entirely avoidable with early-stage document review.

How do Types B, C, D, and E differ from each other?

Types B through E each respond to a distinct employment structure. Type B applies to a board member or proxy (prokurent) of a Polish company who holds a managerial role but is not employed under a labour contract. Type C covers an employee posted to Poland by a foreign employer for more than 30 consecutive days in a calendar year. Type D applies to a foreign employer providing services under a contract with a Polish client. Type E covers all other work performed for a foreign employer operating in Poland.

Type B is frequently misapplied. A foreign national who is both a board member and an employee under a contract of employment needs a Type A permit – not Type B. Type B is reserved for board functions compensated by resolution (uchwała) rather than a salary agreement. The National Court Register (KRS) entry must align with the permit type; mismatches trigger refusals at the Voivodeship Office and, occasionally, inspections by the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP).

Type C is the instrument for intra-company transfers. The foreign employer posts the worker to a Polish affiliate or client for a project lasting more than 30 days. The permit is valid for up to three years. A critical condition: the worker must remain on the foreign employer's payroll. If the Polish entity starts paying the salary directly, the legal basis shifts and Type C no longer applies. This distinction catches many multinational HR teams off guard.

Type D – foreign employer delivering services to a Polish client; worker stays on the foreign payroll
Type E – residual category for foreign employer activity not covered by Types C or D
Both D and E require the foreign employer to demonstrate a genuine service contract with a Polish counterparty
Processing for Types C–E: 30–60 days at most Voivodeship Offices

For employers weighing options, the decision matrix is straightforward. If the worker will be paid by a Polish entity – use Type A or Type B depending on the role. If the worker remains on a foreign payroll and is posted to Poland – use Type C, D, or E depending on whether the posting is intra-group, service-based, or otherwise structured. Getting this choice wrong at the outset forfeits the application fee and restarts the clock.

For context on compliance obligations that accompany whichever permit type is chosen, see our analysis of employment law compliance for UAE companies in Poland, which addresses payroll, social security registration, and record-keeping in parallel.

What is the step-by-step procedure and what does it cost?

The procedure has four sequential stages regardless of permit type. First, the employer completes pre-application checks – labour market test (Type A), KRS alignment (Type B), or service contract documentation (Types C–E). Second, the employer assembles the application file and pays the fee. Third, the Voivodeship Office processes the application and may request supplementary documents within 7 days of receipt. Fourth, the permit is issued or refused, with a right of appeal to the Head of the Office within 14 days.

Document requirements vary by type but the core set is consistent. The employer must provide: a completed application form, a copy of the worker's passport, proof of the employer's legal status (KRS extract or CEIDG entry), and evidence of remuneration at least equal to the minimum wage (PLN 4,666 gross per month from January 2026). For Type A, the labour market test certificate is added. For Types C–E, the posting or service agreement is required.

Fee: PLN 100 (contract up to 3 months) or PLN 200 (longer period) – non-refundable
Labour market test: up to 14 days at the PUP, no fee
Voivodeship Office processing: 30–90 days (statutory maximum 60 days, extended to 90 in complex cases)
Appeal period: 14 days from receipt of refusal decision

A foreign investor establishing a new subsidiary in Poland faces an additional layer. The KRS registration of the entity must be completed before any permit application is filed. KRS registration takes 7 to 14 days for online filings and up to 30 days for paper submissions. Investors who underestimate this lead time regularly miss project start dates by four to six weeks.

We obtained a Type C permit for a German technology group's posted engineer in Lower Silesia (autumn 2025), resolving a posting agreement ambiguity that the Voivodeship Office had flagged. The corrected documentation was accepted within ten days of resubmission, keeping the project on schedule.

For companies simultaneously managing restructuring pressures alongside hiring needs, the interaction between workforce planning and financial obligations is worth tracking. Our overview of preventive restructuring in Poland addresses the four available instruments and their effect on ongoing employment relationships.

What are the most common mistakes and how do you avoid them?

Three errors account for the majority of permit refusals and delays. First, remuneration stated in the application falls below the applicable minimum. From January 2026, the minimum gross monthly wage is PLN 4,666. Any application referencing a lower figure is refused without further review. The minimum applies to full-time employment; part-time applications must show a proportionate rate.

Second, employers file under the wrong permit type. A board member who also performs operational duties under a separate employment contract needs both a Type A and a Type B permit – one for each legal relationship. Filing only Type B leaves the employment relationship unprotected and triggers PIP liability. Personal liability of the responsible manager can follow from an inspection finding unlawful employment.

Third, employers ignore the condition that the permit is tied to a specific workplace address. If the company relocates its registered office or the worker's primary workplace changes to a different voivodeship, the existing permit becomes invalid for that location. A new application must be filed before the move takes effect. This rule catches growing companies that expand into new regions without reviewing their permit portfolio.

The EU Blue Card (Niebieska Karta UE) is an alternative worth considering for highly qualified workers. It requires a gross annual salary of at least 1.5 times the average Polish wage (approximately PLN 108,000 per year at current reference rates) and a recognised higher education qualification. Processing time is comparable to Type A – 30 to 60 days – but the Blue Card grants greater mobility within the EU and is not tied to a single employer in the same rigid way. Employers recruiting senior engineers or specialists should evaluate this route before defaulting to Type A.

Czech-registered employers seconding workers to Polish projects face a distinct set of obligations. Our dedicated guide to employment law compliance for Czech Republic companies in Poland sets out the registration, permit, and payroll requirements that apply to cross-border postings from the Czech Republic.

To receive an expert assessment of your permit situation before filing, contact info@kordeckipartners.com.

Three business scenarios: manufacturing, IT, and foreign investor

Scenario one: a manufacturing company in Silesia hires a Ukrainian welder. The worker will be employed under a Polish contract of employment, paid in PLN, and based at a single plant. Type A is the correct instrument. The employer should first check whether welders appear on the regional shortage list – if so, the labour market test is waived, saving up to two weeks. The permit application is filed with the Silesian Voivodeship Office (Śląski Urząd Wojewódzki). Expected processing: 45 to 60 days. Total cost: PLN 200 plus any legal support fees.

Scenario two: a Warsaw-based IT services company wants to bring a senior developer from India for a 12-month project. The developer will remain on the Indian employer's payroll and be posted to the Polish client under a service agreement. Type D applies. The Polish client must provide a copy of the service contract. If the developer's gross annual remuneration exceeds the Blue Card threshold, the employer should evaluate whether the EU Blue Card offers a better long-term arrangement – particularly if there is any prospect of the worker transitioning to direct Polish employment later.

Scenario three: a German investor registers a new spółka z ograniczoną odpowiedzialnością (limited liability company, sp. z o.o.) in Warsaw and appoints a German national as sole board member. The board member will act by resolution and receive no salary under a contract of employment. Type B is correct. However, if the same person also performs day-to-day IT management tasks under a separate contract, a Type A permit must be obtained in parallel. The investor should confirm the KRS entry reflects the board member's role accurately before filing either application.

What to prepare – checklist for any permit application:

Completed Voivodeship Office application form (type-specific version)
Valid passport copy of the foreign national (all pages with entries)
KRS or CEIDG extract of the employing entity (not older than 3 months)
Proof of remuneration meeting the statutory minimum (PLN 4,666 gross per month for full-time)
Labour market test certificate from the PUP (Type A only, unless exempted)

Each scenario underscores the same point. The permit type follows the legal structure of the employment relationship – not the worker's nationality, job title, or project description. Mapping the legal structure accurately before filing is the single most effective way to avoid refusals and personal liability exposure for the employer's management.

Frequently asked questions

Q: Can a worker start employment before the permit is issued?

A: No. Polish law prohibits commencing work under a permit-required relationship before the permit is issued and delivered to the employer. The sole exception is the "stamp in passport" procedure (pieczątka w paszporcie), available when the application is pending and certain procedural conditions are met. Relying on this exception without confirming eligibility exposes the employer to a fine of up to PLN 30,000 and the worker to potential deportation proceedings.

Q: How long does a Type A permit remain valid, and can it be extended?

A: A Type A permit is issued for a maximum period of three years. It can be extended by filing a new application before the current permit expires. If the extension application is submitted before expiry, the worker may continue working lawfully while the new application is processed. Filing even one day late eliminates this continuity protection and creates a gap in legal authorisation.

Q: Is the EU Blue Card a permit or a residence title?

A: The EU Blue Card combines a work authorisation with a long-term residence entitlement. It is issued by the Voivodeship Office and replaces the need for a separate work permit for highly qualified workers. The salary threshold – currently approximately PLN 108,000 gross per year – is the primary eligibility filter. Holders can bring family members under simplified procedures and accumulate periods of residence across EU member states for long-term EU residence purposes. It is not available for seasonal or project-based work of less than six months.

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 law, work permit procedures, and cross-border mobility. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. To discuss your situation, contact info@kordeckipartners.com.