Declaration – what’s next?

The declaration on the intention to entrust a job can provide a basis for:

• obtaining visa (purpose of issuing the visa – 05) at the Consulate of the Republic of Poland in the country of permanent residence (legal basis: Act of 12 December 2013 on foreigners (ustawa z dnia 12 grudnia 2013 r. o cudzoziemcach), Article 60 section 1 point 5). More information on this topic is available in the article: Visa to Poland
• obtaining the permit for residence and work for the declaration period, i.e. no more than 6 months (legal basis: Act of 12 December 2013 on foreigners (ustawa z dnia 12 grudnia 2013 r. o cudzoziemcach), Article 114 section 3 point 4). More information on this topic is available in the article: Residence permit

If the foreigner has already the temporary residence permit or visa issued based on the Act of 12 December 2013 on foreigners (ustawa z dnia 12 grudnia 2013 r. o cudzoziemcach) (except purposes of issuing the visa – “01”, “22” and “23” issuance ), after receiving the declaration on the intention to entrust a job, he/she is entitled to undertake legal work in Poland.

Holders of visas issued by other Schengen Area member states are also entitled to undertake legal work in Poland based on the declaration (Act of 20 April 2004 on employment promotion and labour market institutions (ustawa z dnia 20 kwietnia 2004 r. o promocji zatrudnienia i instytucjach rynku pracy), Article 87 section 1 point 12 letter d).

Employment based on the declaration on the intention to entrust a job is not limited to certain sectors or professions (but it does not provide for exemption from meeting requirements set by separate regulations, meeting which is required to practice regulated professions or carry out regulated activities). At the same time, work on various positions or even at various companies is possible. Only the time worked counts (180 days within a year).

To document legality of employment, a foreigner needs to have:

• original declaration on the intention to entrust a job,
• contract concluded with the employer in written form,
• document authorising to stay on the territory of the Republic of Poland.

Irrespective of a legal form of the entity and type of the contract with the foreigner, the employer entrusting a job to a foreigner shall be obliged to:

1. Check residence documents of the foreigner before concluding the contract.
2. Make a copy of the declaration on the intention to entrust a job, visa or residence card, authorising the foreigner to stay on the territory of the Republic of Poland.
3. Conclude a contract in written form with the foreigner (irrespective of the contract type).
4. Keep the documentation of the legal employment of the foreigner for the whole period of performance of work by the foreigner.

Note!
The Labour Office for the capital city of Warsaw does not make copies of declaration for employers, does not calculate periods of performance of work by the foreigners used, and does not confirm consistency of declarations.

Persons working in Poland based on the declaration, whose period of stay and work in Poland did not exceed 183 days within a calendar year, are not tax residents in Poland, unless their personal or business interest centre (life interest centre) is located in Poland. More information on terms of taxation of income of natural persons is available in treaties for the avoidance of double taxation.

Holders of the declaration on the intention to entrust a job, who satisfied the aforementioned requirements and worked for the period no less than 3 months for the same entity and on the same position – subject to presenting the registered declaration and contract, and documents confirming payment of social insurance premiums (if they had been required in relation to performance of work, the employer should have been asked to issue the ZUS RMUA or ZUSRCA document) – can submit the application for the permit for residence and work without a need for the starost competent due to the main place of work of the foreigner obtaining the information on inability to satisfy staffing needs of the employer based on registers of unemployed and persons looking for a job, or negative result of the recruitment process organised for the employer, drawn up taking into account priority to access the labour market for Polish citizens and foreigners referred to in Article 87 section 1 points 1–11 of the Act of 20 April 2004 on employment promotion and labour market institutions (ustawa z dnia 20 kwietnia 2004 r. o promocji zatrudnienia i instytucjach rynku pracy). After the same conditions are met, it is also possible to obtain the work permit that should be applied for to the Voivode competent taking into account the employer’s permanent residence address or registered office.