Declaration on the intention to employ a foreigner

Who may be employed on the basis of the declaration on entrusting work to a foreigner and how long may the employment last?

Foreigners who are the citizens of Belarus, Georgia, the Republic of Moldova, the Republic of Armenia  and Ukraine may be employed in Poland on the basis of the above declaration. They may work for the period of up to 24 months.

Useful information!

The date of commencement of work on the declaration may not be later than 6 months from the date of its submission. The foreigner`s remuneration  may not be lower than the remuneration of employees performing work of a comparable type or in a comparable position.

Where can you register the declaration?

The declaration must be registered in a district labour office competent for the place of permament stay or registered office of the entity submitting the declaration. District Labor Office enters a declaration on entrusting work to a foreigner in the record of statements.

The original document must be handed in to the foreigner. The registered declaration is a document on the basis of which the foreigner has the right to apply for a visa in a Polish diplomatic agency or for a residence permit to the competent Province Office.

The entity entrusting work should notify the labour office in writing within 7 days from the day foreigner commences work. In case the foreigner does not take up the employment, the employer is also obliged to inform the labour office within 7 days from the date of commencement of work, as it was specified in the records of declarations.

It is not possible to register a declaration stating a retrospective date of commencement of work by a foreigner.

Remember!

The declaration is to be registered in the competent labour office by the employer himself/herself, and it applies only to work for the particular employer. The declaration registered by one employer is not valid if the foreigner wants to start working in another workplace.

Is the registration of the declaration on entrusting work to a foreigner payable?

The provisions regarding the registration of declarations have changed since 1 January 2018. At present, the entity entrusting work to a foreigner on the basis of a declaration, in order to make entries in the records, is obliged to pay a one-off payment of PLN 30.

When the Starost may refuse to enter the declaration into the record of statements?

The starost may refuse to enter the employer's declaration on entrusting work to a foreigner, to the register of statements, among others if:

• from the circumstances it appears, that the declaration was made pro forma,
• the declaration will be used by a foreigner for purposes other than work for a given entity,
• the entity entrusting the work does not fulfill the obligations related to running a business or entrusting work to other people.

The information necessary to determine the circumstances that affect the issuing of the decision is made available by: Border Guard Authorities, National Labor Inspectorate (PIP), National Fiscal Administration and Social Insurance Institution (ZUS).

Additional information

Work, that is performed on the basis of the registered declaration, must be conducted on the basis of a written agreement, according to the conditions set out in the declaration.

The employer who hires a foreigner has the same obligations as when he employs the citizen of Poland, within:

• reporting the employment of the foreigner to the Social Insurance Institution (ZUS) and paying contributions,
• calculation, collection and payment of income tax payments.,
• regulations of the Labour Code.

Legal basis:

Act of 20 April 2004 on employment promotion and labor market institutions

The act of 17 December 2021 amending the act on foreigners and some other acts

Development: Editorial team of Zielona Linia