A Ukrainian IT specialist joins a Warsaw software house on Monday. By Friday, the company's HR team discovers the wrong permit type was filed three months earlier. The employee has been working unlawfully. Fines reach PLN 30,000 per infringement, and the worker faces deportation. Choosing the correct permit category from the outset is not a formality – it is the first line of defence against irreversible consequences.

Polish law recognises five work permit categories – Types A through E – each tied to a specific employment arrangement and employer relationship. Type A covers standard employment with a Polish entity, while Types B through E address board mandates, secondments, and seasonal work. Selecting the wrong type precludes legal employment and triggers personal liability for the sponsoring employer. The relevant framework is set out in the Act on the Promotion of Employment and Labour Market Institutions.

This alert explains what each permit type covers, who is affected by recent threshold changes, and what immediate steps employers must take. The analysis is particularly relevant for companies onboarding non-EU nationals in 2026.

What do permit types A through E actually cover?

Each permit type answers a different question about the employment relationship. Type A is the default: it applies when a foreign national will work for a Polish employer under a contract of employment or a civil-law agreement. The permit is tied to a named employer and a specific position. Changing employers – even within the same group – requires a new permit. Most Ukrainian, Belarusian, and non-EU nationals working in Poland hold Type A permits.

Type B covers board members and proxies (prokurenci) of Polish commercial companies registered with the National Court Register (KRS). The threshold matters: the permit is required when the mandate exceeds six months within any consecutive twelve-month period. A foreign national attending one board meeting does not need Type B. A director running operations from Warsaw for eight months does.

Types C, D, and E address mobility scenarios:

  • Type C – secondment to a Polish entity by a foreign employer for more than 30 days per year
  • Type D – secondment to provide an export service on behalf of a foreign employer
  • Type E – all other cases not covered by Types A through D, including intra-group transfers

The distinction between C and E is frequently misread. A German parent company sending an employee to manage its Polish subsidiary for six months should file Type E, not Type C. Filing Type C in that scenario – a common error – invalidates the permit and exposes the Polish subsidiary to enforcement action by the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP). For companies relocating staff from the Netherlands, the global mobility guide for Dutch-based employers sets out the full secondment checklist.

Who is affected by the 2026 threshold changes?

Two changes took effect in early 2026 and directly affect permit selection. First, the minimum remuneration threshold for Type A permits was raised. Employers must now offer at least the statutory minimum wage – PLN 4,666 gross per month from January 2026 – or the permit application will be rejected. Offers below that figure are refused at the Voivodeship Office (Urząd Wojewódzki) without substantive review.

Second, the seasonal work exemption under Type A was narrowed. Previously, employers in agriculture and food processing could rely on a simplified declaration procedure for up to nine months. That window is now six months for certain sectors. Employers who relied on the nine-month cycle in 2025 must now either obtain a full Type A permit or restructure the engagement before the six-month mark.

We secured a regularisation of permit status for a food-processing client in the Wielkopolska region (spring 2026) after an internal audit revealed that fourteen workers had exceeded the revised seasonal threshold. Acting within 30 days of the audit prevented enforcement proceedings.

The EU Blue Card (Niebieska Karta UE) remains a separate instrument. It is not a permit type in the A-through-E classification but operates alongside it for highly qualified workers earning at least 150% of the average gross salary in Poland. Employers confusing the Blue Card with Type A lose processing time – Blue Card applications go to a different administrative track and carry a 60-day review period.

For companies with Ukrainian employees, the temporary protection regime still suspends standard permit requirements for eligible individuals, but that regime is subject to annual review. Employers should not assume it will continue beyond its current authorisation period. The employment compliance guide for Ukrainian nationals explains the interaction between temporary protection and standard permit categories.

What must employers do now?

Three actions are time-critical. First, audit every active permit against the correct type. A permit filed under the wrong category does not become valid through use – it remains defective from day one, and the employer bears full liability for the unlawful employment period. Personal liability of the HR manager or board member who signed the application is a realistic outcome under Polish administrative law.

Second, review all secondment arrangements entered before January 2026. If a Type C permit was filed for an intra-group transfer, assess whether Type E was the correct instrument. Correcting the category requires a new application; the original permit cannot be amended. Processing time at most Voivodeship Offices is currently eight to twelve weeks.

Third, update employment contracts to reflect the PLN 4,666 minimum wage threshold. A contract offering less – even if the worker is paid more in practice – gives the authority grounds to refuse or revoke the permit. The contract figure controls, not the payslip.

What to prepare before filing or correcting a permit:

  • Confirmation of employer registration with the KRS and Social Insurance Institution (ZUS)
  • Employment contract or assignment letter specifying position, remuneration, and duration
  • Proof of remuneration at or above the statutory minimum (PLN 4,666 from January 2026)
  • For secondments – original employment contract with the foreign entity and assignment letter
  • For Type B – extract from the KRS confirming the mandate and its duration

We obtained a priority processing slot for a manufacturing client in the Mazowieckie region (winter 2026) by submitting a complete file on first submission. Incomplete applications are returned without review, resetting the queue position and adding eight weeks to the timeline. Anti-corruption compliance obligations for employers – including documentation requirements that overlap with permit files – are addressed in the anti-corruption compliance framework guide.

Your company's specific situation requires an immediate assessment. Filing under the wrong permit type forfeits legal employment status and precludes retroactive correction – the consequences are irreversible from the date of the infringement.

If your company employs non-EU nationals and has not audited permit categories against the 2026 thresholds, contact info@kordeckipartners.com. We will review your current permit portfolio, identify misclassifications, and file corrected applications within the shortest available processing window.

Frequently asked questions

Q: Can a Type A permit be transferred to a new employer if the worker changes jobs?

A: No. A Type A permit is issued for a specific employer and a specific position. If the employment relationship ends, the permit lapses. The new employer must file a fresh application before the worker begins employment. Working during the gap – even for one day – constitutes unlawful employment and triggers fines of up to PLN 30,000 per worker.

Q: How long does it take to obtain a work permit in Poland in 2026?

A: Processing times vary by Voivodeship Office. Warsaw currently runs eight to fourteen weeks for standard Type A applications. Incomplete files are returned without review, which resets the timeline. Submitting a complete, correctly categorised file on first submission is the single most effective way to reduce processing time.

Q: Is the EU Blue Card a replacement for a Type A work permit?

A: No. The EU Blue Card is a separate instrument for highly qualified workers and operates on a different administrative track. It does not replace the Type A permit framework. Employers sometimes assume that a Blue Card holder does not need a standard permit – that assumption is incorrect. The Blue Card carries its own conditions, including a minimum salary threshold of 150% of the average gross wage in Poland.

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 and global mobility. 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.