Work Permits in Poland: What Types Are Available and Who Needs Them?

Poland attracts many foreign workers, especially from Ukraine and Belarus. However, to work legally, the necessary documents are required. Let’s look at the main types of work permits in Poland and who needs them in 2024.

The main types of work permits are divided into two categories:

• Zezwolenie typu S (Seasonal Work Permit Type S) – valid for up to 270 days per year.
• Oświadczenie o zamiarze powierzenia pracy cudzoziemcowi (Declaration of Intent to Employ a Foreigner) – valid for up to 1 year.
• Zezwolenie na pracę (Voivodeship Work Permit) – valid for 3 months to 3 years.

The voivodeship permit, in turn, is divided into several types. The most common for employees is Type A. But it’s
worth noting that there are also:

• Type B: for board members of commercial companies;
• Type C: for employees of foreign companies;
• Type D: for temporary work of foreign business representatives;
• Type E: for cases not covered by other types;
• Jednolite zezwolenie na pobyt i pracę (Unified Residence and Work Permit).

Who Needs Work Permits?

Citizens of third countries, i.e., non-EU members, are required to have a work permit.
For example, Ukraine, Belarus, Moldova, Turkey, and many others. Special conditions have been created for Ukrainian citizens, and an intention to employ a foreigner can be processed through a simplified procedure. There are also some other exceptions where a permit is not required, but it depends on your individual situation.

How to Get a Work Permit?

1. Document Preparation: The employer collects the employment contract, qualification confirmation, and application.
2. Submitting the Application: Documents are submitted to the voivodeship office for foreign affairs.
3. Application Review: The voivode reviews the application and issues the work permit.

Each year, our company obtains more than 200 work permits for foreigners quickly and without delays. For example, the waiting time for a Type A permit is 2 weeks. By contacting the DSN-1 team for consultation, you can be assured of the quality and efficiency of the services provided.

How to get a Residence Card?

In this article, we will look at the grounds and documents required for applying for a residence card and discuss possible reasons for refusals.

A card for 3 years can be obtained based on one of the following grounds:

• Official employment in Poland;
• Studying at Polish educational institutions (universities, post-secondary schools);
• Running your own business in the country;
• Citizenship of any European Union country;
• Family reunification with a member already holding a residence card.

It is worth noting that the document package will vary depending on the basis. However, the most basic and formal documents include:

• A completed application form (wniosek);
• Passport;
• PESEL/NIP number (if available);
• Receipt of stamp duty payment;
• 4 photographs (3.5×4.5 cm).

Further documents are prepared based on the specific type of application. In the case of a work-based residence card, documents like ZUS (insurance documents), the employment contract (umowa o pracę or zlecenia) with a minimum wage will be required.

By the end of 2023, there were 872,687 active residence cards in Poland. This number includes both documents obtained during the year and those issued before 2023 but still valid on the specified date.

In 2023, only 23,979 foreigners were denied residence cards (6.5% refusals across Poland). Ukrainian citizens were denied in 5.7% of cases. Belarusian citizens – 13.9%. Russian citizens – 36.2%. Citizens of other countries – 17.0%.

The main reasons for refusal:

• Lack of attention and ignoring letters from the office;
• Insufficient documents for issuing a decision in personal matters;
• Expiration of the submitted documents (already expired or soon to expire);
• Lack of documents confirming the purpose of the application;
• Presence of criminal records or large fines.

Proper and careful preparation of documents and subsequent acceleration of case review requires attention and competence from the applicant. In 2024, we processed over 100 residence cards, and among them, refusals were only in __________ cases. If you need any assistance with document preparation, feel free to contact DSN-1 specialists.

Overview of Tax Systems for Entrepreneurs in Poland

Forms of taxation for sole proprietorships in Poland:

• General tax principles;
• Flat tax;
• Lump-sum tax;
• Tax card.

General tax principles

Taxation of the entrepreneur’s profit depends on the amount of income and follows a two-tier scale. When the profit does not exceed 120,000 PLN per year, the tax rate is 17% + ZUS (social security contributions). After exceeding the tax threshold of 120,000 PLN, the rate increases to 32%. Additionally, social security contributions will apply to this amount later.

Flat tax in Poland

With this form of taxation, regardless of the profit size, a 19% tax must be paid to the state. As with general taxation, it is necessary to keep a Book of Income and Expenses. The ZUS system is the same as in the case of general tax principles.

Lump-sum tax – ryczałt

A form of taxation where the entrepreneur pays tax on revenue. With this form, relatively low tax rates from 2% to 17% apply. The ZUS amount is uniform in this case as well. There are three revenue thresholds: up to 60,000 PLN, up to 300,000 PLN, and over 300,000 PLN.

This form of taxation can be used by an entrepreneur who is starting their business in the current year or whose income in the previous year did not exceed 2 million euros.

VAT in Poland – value-added tax

In Poland, the VAT rate is 23%, although in some cases it can be 3.5% or 8%.
The zero VAT rate applies to the export of goods or services to other EU countries. If the entrepreneur’s income is less than 200,000 PLN per year, it is not mandatory to be a VAT payer. However, as with any rule, there are exceptions.
Certain activities require VAT registration regardless of income. For example: consulting, accounting services, legal services.

Choosing a taxation system for sole proprietors in Poland in 2024 requires careful analysis and preparation. Each form of taxation has its features, advantages, and disadvantages. Consult DSN-1 specialists – we will help you choose the system that best suits your business.