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Working on an oświadczenie in 2026: who still qualifies

Only citizens of Armenia, Belarus, Moldova and Ukraine can now start work on a declaration. Georgia was removed on 1 December 2025, and the fee rose to 400 zł.

3 min readChecked against official sources: October 8, 2026

In short

  • Declarations cover citizens of Armenia, Belarus, Moldova and Ukraine; Georgia was removed on 1 December 2025.
  • One declaration allows up to 24 months of non-seasonal work, and a new one can follow straight after.
  • Ukrainians under temporary protection don't need a declaration: the employer notifies the labour office.

The declaration of entrusting work to a foreigner (oświadczenie o powierzeniu pracy cudzoziemcowi) is the quickest legal way for some foreigners to start work in Poland. It is simpler than a work permit, but since December 2025 it covers fewer people and costs more.

What the declaration is

Instead of applying for a work permit, the employer files a declaration with the district labour office (powiatowy urząd pracy) through praca.gov.pl. Once the office registers it, the worker can start on the terms it describes. The declaration covers work only; the worker still needs a visa or residence permit that allows work.

Who qualifies in 2026

Since 1 December 2025, a declaration can cover citizens of four countries:

  • Armenia
  • Belarus
  • Moldova
  • Ukraine

Georgia was removed from the list on that date. Georgians whose declaration was registered before 1 December 2025 may keep working on its terms until it expires.

For Ukrainians, there is usually a simpler route still: see the last section.

The conditions

  • The work lasts no longer than 24 months under one declaration.
  • It starts no later than 6 months after the declaration is filed.
  • It isn't seasonal work, which has its own permit.
  • The contract is with a Polish employer, or with a temporary work agency that sends the worker to a client.
  • It isn't a board or proxy role in a company, or a posting from abroad.

Is this your situation? Two minutes will tell.

The employer's checklist

  1. Pay 400 zł per worker before filing (it was 100 zł until 30 November 2025).
  2. File in praca.gov.pl with a scan of every filled page of the worker's passport and the required statements, signed with a qualified electronic signature or a Trusted Profile.
  3. Wait for registration: up to 7 working days, or 30 days if the office needs to clarify something. The office refuses if the pay is below that of comparable workers or the minimum wage (4,806 zł gross a month in 2026), if the data is false, if the employer owes contributions or taxes, or if the yearly limit of declarations has been reached.
  4. Before work starts, send the office a copy of the Polish-language contract through praca.gov.pl and give the worker the registered declaration.
  5. Within 7 days of the start, tell the office the worker has started; within 14 days of the planned start, tell it if they didn't.

A new declaration isn't needed when the company changes its name, address or legal form, when the hours rise up to full time with proportionally higher pay, or when the job title changes without new duties.

After 24 months

A new declaration can be registered straight after the old one ends. There is also a bridge to a work permit: if the worker has been on an employment contract for at least three months under a registered declaration, and the employer applies for a work permit for the same job before the declaration ends, the work stays legal until the permit is decided.

Ukrainians: a notification instead

Ukrainian citizens with temporary protection (UKR status) don't need a declaration at all. The employer notifies the district labour office through praca.gov.pl within 7 days of the start, free of charge, and again within 7 days of any change in the contract type, job, hours or pay. Under the law that took effect on 5 March 2026, this route remains open until 4 March 2027 for people with UKR status, and until 4 March 2029 for other Ukrainian citizens. Read more about the CUKR card.

If the declaration doesn't fit your situation, read what changed for work permits, or ask us to check it: see work permits.

Questions

If your declaration was registered before 1 December 2025, you can keep working on its terms until it expires. After that, your employer needs a work permit, or you need a residence permit that allows work.

The district labour office registers a declaration within 7 working days, or up to 30 days if it needs to clarify something.

Yes, up to full time, as long as the pay rises in proportion. A change of company name or address, or of the job title without new duties, also doesn't need a new declaration.

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Written by Legacy Advisory team

General information, not advice on your case. Rules change; check the date above.

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