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PolandWork permitsLast checked October 16, 2026

Work permit for a Polish entity entrusting work to a foreigner (formerly type A) and temporary residence and work permit

single permit

Poland has two linked routes for non-EU workers. A Polish employer can get a work permit (formerly called type A) from the voivode, which the worker uses to get a national D visa. A worker already legally in Poland can instead apply for a temporary residence and work permit (the single permit), which covers both residence and work for more than 3 months and up to 3 years.

See requirements ↓

Life in Poland

Money

3

Currency

Polish Zloty

PLN

Polish Zloty

Cost of living

55

Price level · US = 100

World Bank price levels, 2025

Tax

12–32%

Income tax (national)

VAT 23%

Tax scale: 12% less a PLN 3,600 reducing amount (effectively PLN 30,000 tax-free) up to PLN 120,000, then 32%; optional 19% flat rate for business income.

Official rates, 2026 · headline only

Living

1

Happiness

6.8

#23 of 145 countries

World Happiness Report 2025

Your edge here Members

What gives you an edge here: passports, visas and permits you hold, work, study, language and family ties

Who it’s for

Non-EU nationals with a job offer from an employer operating in Poland, including people already in Poland legally who want a combined residence and work permit.

Eligibility

  • Employer in PolandWork permit

    The work permit is for an entity that conducts business in Poland and entrusts work to the foreigner. The employer files through the praca.gov.pl portal.

  • Employer annex (Annex No. 1)Single permit

    For the single permit, the employer must first complete Annex No. 1 electronically in MOS and sign it with a trusted, personal or qualified electronic signature. The application cannot be filed until this is done.

  • Minimum paySingle permit

    Pay must be at least the minimum wage and not lower than pay of comparable employees.

    4,806 PLN

    Minimum pay shown in MOS · gross per month

    • Applies whatever the working hours or contract type
    Official wording

    Pay must be at least the minimum wage, and not lower than pay of comparable employees. MOS states at least 4,806 PLN gross per month, whatever the working hours or contract type.

A sneak peek at what's inside

  • Next requirementLegal stay in Poland
  • Document checklistWork permit application (praca.gov.pl)
  • FeesSingle permit (employee)

The full requirements are for members

Create an account and subscribe to see every requirement, the full document checklist, fees, steps, processing times and conditions, and how your profile compares.

  • 6 more requirements
  • 12 documents
  • 6 fees
  • 9 steps
  • Processing times and conditions

Places to visit in Poland

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Official sources

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