In order to legally employ a Ukrainian citizen in 2026, the employer must check four things:
- legality of residence,
- validity of UKR PESEL status or CUKR residence card,
- the obligation to submit a notification of assignment of work within 7 days via praca.gov.pl,
- the conformity of the documents with the facts before the first day of work.
Skipping these steps means risking a fine of up to PLN 50 000 for each illegally employed foreigner.
Employing a Ukrainian citizen in Poland in 2026, despite a number of changes to the procedure, can still be straightforward. However, the changes - resulting from the Act of 23 January 2026 on the extinction of the solutions arising from the Act on Assistance to Citizens of Ukraine - have revolutionised the approach to the legalisation of residence and work for basically all foreigners from third countries. This does not mean that an employer can limit itself to copying a passport and signing a contract. It is particularly important to check whether the candidate has legal residence, whether he or she has UKR status, whether he or she is already using a CUKR residence card and whether the company needs to submit a notification to entrust the foreigner with work.
Most mistakes can be eliminated before the first day of work. The problem arises when a company recklessly fails to verify the correctness of a foreigner's documents before hiring him or her, and only checks them during an inspection by the authorities, a change of job, an extension of the contract or the employee's residence application.
The following is a practical checklist for entrepreneurs, based on which you can check the legality of employment and residence in an accessible way and, above all, minimise the risk of errors that can cost the entrepreneur a lot.
Read more about the legalisation of residence and work for foreigners in 2026 in the article: Legalisation of foreign workers in 2026. - What the Migration Pact changes in real terms.
First residence, then work - verification of the residence basis of a Ukrainian citizen
BLUF: Before you check your right to work, check the legality of your residence. Without a valid residence basis (UKR PESEL, residence card, visa, permit), no notification to the employment office will legalise employment.
The first question an entrepreneur who intends to employ a person from Ukraine should ask himself is not „can this person work for us?”, but: „is this person legally residing in Poland?”. The right to work of a foreigner is usually linked to legal residence. If the residence is irregular, simply reporting the employee to the labour office will not fix the problem.
What residence permits to ask from the applicant?
Ask the applicant for an identity document and a document confirming the basis of residence. Acceptable bases of residence for a Ukrainian citizen in 2026 include:
- biometric passport or other travel document,
- PESEL with active UKR status (temporary protection),
- CUKR residence card (from 4 May 2026),
- residence card on another basis (temporary or permanent residence permit),
- a national or Schengen visa with the right to work,
- a certificate issued by the Aliens Office or the provincial office.
Do not stop at the employee's statement that „everything is taken care of”. It is a good idea to have in the employee file a copy of the document on the basis of which the company assessed the legality of the stay and work. It is also good practice to note the date of verification and the person who carried it out.
2. UKR PESEL - crucial but insufficient information
BLUF: The mere possession of a PESEL number by a Ukrainian citizen does not imply the right to work. What matters is the PESEL with UKR status and its validity at the date of admission to work.
PESEL with UKR status is the basis for legal residence in Poland for many Ukrainian citizens. For an employer this is important information, but simply asking „do you have a PESEL?” is not enough. It is necessary to establish whether it is a PESEL with UKR status and whether the status is still valid.
Increased caution is particularly necessary when the employee frequently leaves Poland, has residence permits from another EU country, has applied for other forms of protection or has not updated their data. This is because the UKR status is important not only for residence, but often also for the choice of the appropriate mode of employment. It is therefore worth checking whether the UKR status is still valid.
Practical tip: recruitment questionnaire for foreigners
Enter a short recruitment questionnaire for foreigners. The candidate should indicate:
- on what basis he stays in Poland,
- whether it has UKR PESEL,
- whether it has a residence card,
- Whether it plans to apply for CUKR,
- whether he or she has been away from Poland for a longer period (more than 30 days) in recent months.
Foreigners can also be posted to work abroad. For more on this topic, see the article: Posting of foreigners to work abroad.
How do you technically check the status of the UKR?
The employer does not usually have a simple public tool where he/she enters the employee's PESEL himself/herself and sees the UKR status. In practice, the employee should be asked for:
- presentation of identity document,
- the presentation of confirmation that the foreigner has PESEL with UKR status,
- showing the status in the application mCitizen (Time Protection Document / Diia.pl), if he uses it,
- alternatively, the presentation of a current certificate or confirmation from the municipality.
3. notification of entrustment of work - 7 days not worth missing
BLUF: The employer must submit the notification of assignment of work to a Ukrainian citizen within 7 days of the start of work, only electronically via praca.gov.pl. Skipping the deadline = illegal employment.
In many cases, a citizen of Ukraine may work in Poland on the basis of a notification of assignment of work. The notification is submitted by the employer or proxy to the relevant district labour office via praca.gov.pl. The deadline is quite short: it must be done within 7 days of the foreigner starting work.
This is not a formality that can be „completed sometime, later”. In the practice of our BKT International Law Office, a common problem seen among clients is the situation where an employee starts work and the HR department only finds out about the employment after a few weeks - when the 7-day deadline for notification has long since expired. The second mistake is the belief that once a notification of assignment is submitted, it is effective forever, regardless of a change of employer, position or terms of employment.
What should be established before a foreigner starts working?
Determine before starting work:
- Who exactly is responsible for submitting the notification of entrustment of work to a foreigner,
- when the employee realistically starts work,
- What position and salary you enter in the documents,
- whether the working conditions are in accordance with the contract,
- where confirmation that the notification has been sent is stored.
The safest rule is: the foreigner does not start work until the company knows on what basis it legalises his work.
4 CUKR residence card - what changes for employers from 4 May 2026?
BLUF: The CUKR card gives a Ukrainian citizen a temporary residence permit for 3 years and full access to the labour market without additional authorisation and without notification. The application is only submitted electronically through the Module of Case Services (MOS) from 4 May 2026.
From 2026 onwards, an important topic is the CUKR residence card, i.e. a card with the annotation „Previous holder of temporary protection”. Eligible Ukrainian citizens with a CUKR PESEL who have held this status continuously for at least 365 days may apply for such a card. The procedure takes place electronically through the MOS.
In practice: if a Ukrainian citizen wants to switch from UKR status to a CUKR residence card, he or she submits the application precisely through the MOS. As of 4 May 2026, applications for the CUKR card are only submitted electronically through this portal.
The most important thing for the entrepreneur is that the CUKR card changes the situation of the employee. Upon receipt of the card, the employee no longer functions as a person with UKR status, but as a holder of a temporary residence and work permit. The CUKR card gives full access to the labour market - with no additional work permit and no notification submitted by the employer.
UKR PESEL vs CUKR card - a comparison for the employer
From the perspective of employee verification, the key is whether the individual is still functioning on UKR status or already has a CUKR card. The differences are illustrated in the table below:
| Criterion | PESEL UKR | CUKR residence card |
|---|---|---|
| Basis of stay | Temporary protection | Temporary residence permit (3 years) |
| Access to the labour market | Yes, but with the obligation to notify the employer | Full access - without notice, without permission |
| 7-day notification | Required | Not required |
| Submission of the application | Not applicable (status by law) | Only electronically via MOS |
| Duration | Resulting from EU temporary protection | 3 years |
| What does the employer check? | Current UKR status, identity document, confirmation in mCitizen | Validity of the CUKR card and validity of the passport on the date of admission to work |
In practice, two situations need to be distinguished:
- the candidate has a UKR PESEL and does not yet have a CUKR card - you then check legal residence and, in principle, analyse the notification obligation,
- the candidate already has a CUKR card - you check the validity of the card and passport and notification should not be required.
Don't assume that simply applying for CUKR is enough. What matters to the employer is the current document and current status on the date of admission.
5. Employee documentation - minimum set of documents for a Ukrainian employee
BLUF: The employer is obliged to keep a copy of the foreigner's residence permit for the entire period of work and for 2 years after the employment has ended. Without this, the PIP control treats the employment as illegal.
The entrepreneur should have his/her own checklist of documents for Ukrainian employees. The minimum set is:
- copy of identity document,
- copy of residence permit or confirmation of UKR status,
- a copy of the CUKR card, if issued,
- confirmation of notification, if required,
- contract in accordance with the terms notified to the authority,
- confirmation of start date,
- information on position, working hours and remuneration,
- Confirmation of document verification before the first day of work.
It is the responsibility of every employer to collect and properly store employee documents, including documents certifying the legality of a foreigner's stay and work. It is worth storing these documents meticulously, so that in the event of an inspection, you will be able to demonstrate them.
6. The most common mistakes of employers and penalties for illegally employing a foreigner
BLUF: The fine for illegally employing a Ukrainian citizen in 2026 ranges from PLN 3,000 to PLN 50,000 per employee and can be imposed by a PIP inspector with a fine without court involvement (up to PLN 10,000). Five errors are responsible for most of the fines.
The five most common mistakes employers make
The first mistake is hiring on the basis of incomplete information. The employee says he „has a PESEL” and the company does not check that it is the UKR PESEL and that the status is up to date.
The second mistake is the failure to notify within 7 days. In small companies, this often happens because the owner himself arranges for the work to start and the documents only reach the accounting department after the fact.
The third mistake is to change working conditions without analysing the consequences of such a change. If the position, employer, working hours or salary changes, it must be checked whether the previous basis is still sufficient and valid.
The fourth mistake is keeping the documents „somewhere in the mail”. In an inspection it is important to quickly demonstrate the legality of the employment. Documents should be in order, up-to-date and easily accessible to the inspection body.
The fifth mistake is the lack of monitoring of deadlines. A residence card, passport, visa, certificate, status or CUKR procedure may be relevant to continued employment. The company should have a reminder system or a person to take care of this on behalf of the employer.
7 The procedure for employing a foreigner - what to implement immediately in the company?
BLUF: Implement a single procedure for all foreigners based on three steps: verification of residence → determination of basis of work → filing of documents. For employees from Ukraine, add the distinction PESEL UKR vs CUKR card.
The simplest solutions are the most effective. Prepare a single procedure for employing foreigners and apply it to each person from outside Poland. The procedure should include three steps: verification of residence, establishment of the basis of work and filing of documents.
Introduce a rule that the foreigner submits the documents for checking before signing the contract. The responsible person in the company then decides whether a notification, declaration, work permit is needed or whether a residence card giving access to the labour market is sufficient.
With employees from the Ukraine, add a separate point: PESEL UKR or CUKR card. This is now a key distinction. A candidate with a UKR PESEL may require notification and a candidate with a CUKR card generally has free access to the labour market.
8 When to consult a lawyer about the employment of a foreigner?
BLUF: Legal consultation is sensible in unusual situations: an employee with documents from another EU country, frequent travel, change of employer, managerial position, posting, larger group of foreigners or transition from UKR status to CUKR card.
Not every recruitment requires a legal opinion. However, a consultation is prudent when the employee has an atypical residency history, has often left Poland, has documents from another EU country, changes employer, is to take up a managerial position, works under a posting model or the company employs a larger number of foreigners at the same time.
It is also worth consulting the matter when a Ukrainian employee switches from UKR status to a CUKR card. This is a good time to get your documents in order and avoid duplication of procedures.
FAQ - the most common questions employers have about hiring Ukrainian workers in 2026.
Can a Ukrainian citizen with a UKR PESEL work without a work permit?
Yes. A Ukrainian citizen with an active UKR status has access to the labour market without the need to obtain a work permit. However, the employer must submit a notification of entrustment of work within 7 days from the date of commencement of work via praca.gov.pl.
What happens if an employee's UKR status expires during employment?
Once the UKR status expires, the worker loses his/her basis of residence and thus his/her right to work. Further employment of such a person qualifies as an illegal entrustment of work to a foreigner. The employer should put in place a system to monitor time limits and check the UKR status every time there is a significant change in the terms and conditions of employment.
How does the UKR PESEL differ from the CUKR card from the employer's point of view?
The PESEL UKR is a residence on the basis of temporary protection and entails the obligation to submit a notification of assignment to the labour office. The CUKR card is a temporary residence permit for 3 years, which gives full access to the labour market - without notification and without additional authorisation.
Does the CUKR card exempt the employer from documentation obligations?
No. The employer is still obliged to take and keep a copy of the CUKR card and the employee's passport throughout the period of employment and for 2 years thereafter, and to verify the validity of the card on the date of admission.
What is the penalty for failing to submit a notice of assignment within 7 days?
Failure to notify or submitting it after the deadline qualifies the work as illegally entrusted. The sanction is a fine of between PLN 3,000 and PLN 50,000 (between PLN 6,000 and PLN 50,000 for intentional actions), and a PIP inspector can impose a fine of up to PLN 10,000 without court involvement.
Can an employee from Ukraine work on a contract of mandate?
Yes, insofar as the basis of residence allows it. However, it should be borne in mind that if the actual working conditions meet the characteristics of an employment relationship (subordination, fixed place and time of work), the PIP can reclassify the relationship, regardless of the name of the contract - which raises the risk of a charge of illegal employment.
Can a Ukrainian citizen with a CUKR card be posted to work abroad?
Yes. The CUKR card holder has full access to the labour market in Poland and can be posted under the general rules, taking into account the regulations of the destination country. However, this requires individual analysis - we discuss the details in a separate article on the posting of foreigners.
Key findings for the employer - checklist summary
Hiring Ukrainian nationals in 2026 can still be quick, but requires document checks. The most important questions that arise are whether the stay is legal, whether the employee has a UKR PESEL, whether the employee already has a CUKR card, whether a notification needs to be submitted and whether the company has evidence that everything has been checked before the work starts.
A well-prepared company does not operate on a hunch. It has a checklist, deadlines, copies of documents and a clear person in charge of applications. It is these simple actions that most often determine whether it will be safe to employ a foreigner.
Legal status as at 9 May 2026. The article is for informational and educational purposes - it is not a substitute for an analysis of the specific situation of the employer or the documents of the foreigner. Regulations on the employment of foreigners are subject to frequent changes. If in doubt, consult a legal adviser specialising in migration and labour law.
Do you need an audit of the legality of employment in your company?
If you are interested in having your company audited in the context of the legalisation of the residence and work of your employees, or you have a complex problem concerning migration or labour law, please contact us or go to the legal advice tab and arrange a date and form of discussion with a legal advisor: Online legal advice - BKT International Law Firm.
