This article is for those who run a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) or employ people with a PESEL with UKR status. In short: the Council of the EU has extended temporary protection until 4 March 2028, and under Polish law a stay with UKR status is legal while that decision is in force. At the same time, the final deadline for applying for the CUKR card remains 4 March 2027 on the check date.
Which date applies and where it comes from
From 5 March 2026 the special act on assistance to citizens of Ukraine largely ceased to apply. It was replaced by the act of 23 January 2026 on the wygaszenie (phasing out) of the special solutions (Dz.U. 2026 poz. 203). The legality of stay now follows from art. 106 ust. 1 of the ustawa o udzielaniu cudzoziemcom ochrony (the act on granting protection to foreigners): the stay of a temporary protection holder is considered legal while the decision of the Council of the EU on the mass influx of displaced persons is in force.
At first this date was 4 March 2027, and many pages of the urzędy (public offices) still show it. On 30 July 2026 the Council of the EU adopted decision 2026/1912. It entered into force on 5 August 2026 and extended protection by a year, until 4 March 2028. UdSC (the Office for Foreigners) announced this on 6 August 2026.
The decision contains a new condition: protection is now granted only to those who have fulfilled their military obligations in Ukraine. The restriction does not apply to those who enjoyed protection in Poland up to and including 4 August 2026 and keep it without interruption.
What does not exist on the check date: an official clarification that all Polish deadlines written as 4 March 2027 move together with the EU decision. In Polish texts, the following are still tied to that date: applying for CUKR, the extension of visas and residence cards of citizens of Ukraine, and the validity of old zaświadczenia (certificates) of temporary protection.
What UKR status gives a business owner
- A legal stay in Poland, confirmed by a PESEL with UKR status.
- Work without a work permit. The employer sends a powiadomienie (notification) to the powiatowy urząd pracy (district labour office) through praca.gov.pl within 7 days of the start of work.
- The right to register and run a JDG on the same terms as Polish citizens (art. 116 ust. 2 of the ustawa o udzielaniu cudzoziemcom ochrony and the act on foreign entrepreneurs).
- 800+ if the conditions that apply from 1 February 2026 are met.
From 5 March 2026, a new JDG is registered by a citizen of Ukraine with UKR status or with a document that gives the right to do business on an equal footing with Poles. A JDG registered before 5 March 2026 can be run on any ground of stay, as long as it is legal (art. 42 of the act on wygaszenie). When the legal stay ends, the CEIDG entry is deleted by decision of the minister.
Trips abroad and other reasons for losing status
Temporary protection, and with it UKR status, ends in particular if you:
- have left Poland for more than 30 days;
- have obtained a zezwolenie na pobyt czasowy, pobyt stały or rezydenta długoterminowego UE (temporary residence, permanent residence or EU long-term resident permit);
- have obtained temporary protection in another EU country;
- have applied for international protection in Poland;
- have obtained Polish citizenship or the citizenship of another EU country.
Those who obtained a PESEL UKR on the basis of an application only, without a passport, had to show their passport at any urząd gminy (municipal office) by 31 August 2026. Those who did not do so have lost the status. A new passport is also entered into the PESEL data: this is free of charge, and the PESEL number does not change.
A hypothetical example. A JDG owner leaves on 1 July and returns on 5 August: 35 days outside Poland, more than 30. UKR status ends. If the JDG was registered after 5 March 2026 on the basis of UKR status, the business loses its ground, and it is no longer possible to apply for CUKR, because that requires valid UKR status.
If you employ people with UKR status
- Notify the powiatowy urząd pracy through praca.gov.pl within 7 days of the start of work. The notification is free of charge.
- File a repeat notification within 7 days if the type of contract, the position or the type of work has changed, the hours have been cut or the pay has been lowered.
- Once the employee obtains the CUKR card, no further notification is needed: the card gives full access to the labour market.
- Citizens of Ukraine who are legally in Poland without temporary protection can be employed under the notification procedure for 3 years after 5 March 2026, that is until 4 March 2029.
An example with dates. An employee with UKR status starts work under an umowa zlecenie (contract of mandate) on 2 November 2026: the notification must be sent no later than 9 November. If the pay is lowered from 1 March 2027, the repeat notification goes by 8 March 2027. How to take on an employee is described on the page hiring foreigners.
800+ for a JDG owner
From 1 February 2026, people with UKR status file a new application and confirm professional activity in the month before filing. Running a JDG counts as activity. ZUS checks it against its own data and in most cases does not ask for documents. For some types of activity the base for emerytalne and rentowe (pension and disability) contributions must be at least 50% of the minimum wage, for another group at least 30%. The child must attend a Polish school or kindergarten, and both the child and the applicant must live in Poland. ZUS checks the conditions every month.
If you are on ulga na start, when social contributions are not paid, or on a reduced base, find out in advance how ZUS will count your activity. From 1 June 2026 similar rules also apply to other foreigners from outside the EU and EFTA, so after the move to CUKR the activity condition remains. Help with the application: 800+ through ZUS.
What to plan before the deadline
- If you qualify for CUKR, apply by 4 March 2027 without counting on 2028. The conditions and the application procedure are in the article the CUKR card and a JDG.
- If you do not qualify for CUKR, choose another ground in advance, for example a zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej (temporary residence permit for running a business) (residence card through business). Obtaining such a permit ends UKR status.
- Check when your JDG was registered: before or after 5 March 2026. This determines what will happen to the CEIDG entry if the status is lost.
- Keep your contributions and declarations in order: certificates of no arrears and of income are needed for almost any permit.
Frequently asked questions
Is UKR status valid until 2027 or until 2028?
The decision of the Council of the EU extended temporary protection until 4 March 2028, and Polish law links the legality of stay to that decision. Many Polish pages still show 4 March 2027, and some Polish deadlines, including applying for CUKR, are written exactly that way. Where the earlier deadline is stated expressly, go by it.
Do I need to do anything for the status to be extended?
If you showed your passport when obtaining your PESEL, the status is extended automatically. If the PESEL was issued on the basis of an application only, the passport had to be shown at the urząd gminy by 31 August 2026.
Can I register a JDG with UKR status now?
Yes. UKR status gives the right to register a JDG on the same terms as Polish citizens. Registration in CEIDG is free, and we will handle it for you free of charge with a one-year bookkeeping contract.
What will happen to my employee when they obtain CUKR?
They will be able to work without a work permit, and there will be no further need to notify the urząd pracy. The contract with them remains in force.
We keep the books of a JDG and HR records, and prepare certificates from the US (tax office) and ZUS. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: UdSC, przedłużenie ochrony czasowej do 4 marca 2028 r., Dz.U. 2026 poz. 203, Zielona Linia, powiadomienie o powierzeniu pracy, ZUS, zmiany w 800+.
