This article is for employers, JDGs and spółki, that hire people with UKR status. In short: through praca.gov.pl you notify the powiatowy urząd pracy (PUP, the district labour office) within 7 days of the first day of work. If the type of contract or the position changes, or the hours or pay are reduced, a notification is filed again, also within 7 days.
What changed on 5 March 2026
Previously the notification was governed by art. 22 of the special act on assistance to citizens of Ukraine. On 5 March 2026 it ceased to have effect, and the rules were moved to art. 5a of the ustawa z dnia 20 marca 2025 r. o warunkach dopuszczalności powierzania pracy cudzoziemcom (the act of 20 March 2025 on the conditions for entrusting work to foreigners). This was done by the act on wygaszenie, Dz.U. 2026 poz. 203. In essence the procedure has stayed the same, but it now concerns all holders of ochrona czasowa (temporary protection), regardless of citizenship. On praca.gov.pl the form is called “Powiadomienie o powierzeniu pracy cudzoziemcowi (PSZ-PPWPU)”. Filing is free of charge.
The 7-day deadline applies to both the first and the repeat notification.
Who the notification concerns
- Employees with ochrona czasowa, that is with a PESEL with UKR status.
- Citizens of Ukraine who are in Poland legally but without UKR status: for them the notification works for 3 years from 5 March 2026 (art. 41 of the act on wygaszenie).
- Employees whom you notified to the PUP before 5 March 2026 under the old art. 22: no new notification is needed; they continue to work on the previous basis (art. 40).
A holder of the CUKR card does not need a notification: according to the Zielona Linia (the public employment services helpline), they have free access to the labour market without a permit and without notifying the PUP. For citizens of other countries, work permits and oświadczenia (declarations on entrusting work) apply; more on the page hiring foreigners.
The procedure step by step
- Before work begins, check the document confirming legal stay and make a copy of it.
- Sign a written contract with the employee before allowing them to work. If the contract is in Polish and the employee does not know Polish, give them the text in a language they understand before signing.
- Within 7 days of the first day of work, file the notification on praca.gov.pl. You file with the PUP for the location of your firm or for your place of permanent residence.
- Register the employee with ZUS within 7 days of the start of work, as with any employee.
- If praca.gov.pl is not working and the deadline is missed because of this, the notification is filed no later than the first working day after the fault has been fixed.
What data to provide
- Employer details: name or full name, address, business phone or e-mail, NIP and REGON (an individual gives their PESEL), the PKD code and a description of the activity related to the work.
- Employee details: first name and surname, citizenship, type, number and series of the document, PESEL or date of birth and sex, ground of stay.
- Type of contract, position or type of work, place of work.
- Pay: monthly or hourly.
- The size of the etat (working-time fraction) or the number of hours per week or month.
- The total number of people working for you under employment and civil-law contracts on the day of filing.
What to attach and what to keep
The law does not require documents to be attached to the notification; only data are entered in the form. In this the notification differs from a work permit and an oświadczenie, where a copy of the contract must be given to the authority before work begins.
On the other hand, the employer must keep a copy of the residence document, the contract and its version in a language the employee understands. The retention period is the entire period of work plus 2 years from the end of the year in which the contract ended. These are the first documents the Państwowa Inspekcja Pracy (National Labour Inspectorate) asks for during an inspection, and it receives the data from the notification automatically, as do ZUS, KAS and the Straż Graniczna (Border Guard).
When a repeat notification is needed
Art. 5a ust. 5 names four cases. In each, a new notification is filed within 7 days:
- the type of contract has changed, for example an umowa zlecenie (contract of mandate) has been replaced with an umowa o pracę (employment contract);
- the position or type of work has changed;
- the size of the etat or the number of hours per week or month stated in the notification has been reduced;
- the monthly or hourly pay stated in the notification has been lowered.
Pay rises and increases in hours are not on this list. If the employee moves to another employer, the new employer files the notification, because the obligation lies with whoever entrusts the work. Paying less than the minimum wage is not allowed: in 2026 this is 4 806 zł brutto a month and 31.40 zł an hour under an umowa zlecenie.
Fines
- Failure to file a notification or a repeat notification: a grzywna (fine) of 1 000 to 3 000 zł (art. 84 ust. 6 of the ustawa o warunkach dopuszczalności powierzania pracy cudzoziemcom). The same for failing to give the employee the text of the contract in a language they understand.
- Illegal entrusting of work, for example to a person without the right to work: from 3 000 to 50 000 zł, no less than 3 000 zł for each employee.
- An employee who works illegally: no less than 1 000 zł.
Example
A hypothetical example, not a client story. A JDG in Warsaw hires an employee with UKR status on an umowa o pracę, full time, for 5 200 zł brutto. The first day of work is Monday, 2 November 2026. The notification must be filed by 9 November, and ZUS registration done within the same deadline. From 1 February 2027 the employee is moved to a 3/4 etat: this is a reduction in hours, so a new notification is due by 8 February. From 1 April his pay is raised: no notification is needed. Separately, keep an eye on UKR status: it currently applies until 4 March 2027, and if the employee has no other ground of stay, work under the notification cannot continue.
Frequently asked questions
The employee was notified before 5 March 2026. Do we file again?
No. Art. 40 of the act on wygaszenie keeps notifications filed under the old art. 22 in effect. New cases after 5 March 2026 are filed under art. 5a.
Is a notification needed for an umowa zlecenie?
Yes. The type of contract is stated in the notification, and it is filed for any contract under which the person works for you, including a civil-law contract.
The employee has obtained the CUKR card. What do we do with the notification?
No notification is required for a CUKR holder; they work without a permit. Keep a copy of the new card in the employee’s records.
We missed the 7-day deadline. What now?
File the notification as soon as possible and keep the confirmation. Missing the deadline in itself can cost a fine of 1 000 to 3 000 zł. The outcome cannot be predicted in advance.
We prepare notifications, contracts and ZUS registration: hiring foreigners, and we handle HR records and calculate payroll: HR records and payroll. 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: zielonalinia.gov.pl: powiadomienie o powierzeniu pracy cudzoziemcowi, zielonalinia.gov.pl: przepisy karne, zielonalinia.gov.pl: karta pobytu CUKR, isap.sejm.gov.pl: Dz.U. 2026 poz. 203.
