Milewska Legal

For foreigners

“Employing” a Foreign National on a B2B Contract and the New PIP Powers from July 2026

For years, a B2B contract was a convenient solution for companies employing foreign nationals — it reduced formalities and costs, and the risk that such a contract might one day be reclassified as an employment relationship felt remote, since it required a lengthy court process. This state of affairs came to an end on 8 July 2026, when the Act of 11 March 2026 amending the Act on the National Labour Inspectorate entered into force. For employers “employing” foreign nationals on a B2B basis, this means a risk that extends beyond labour law alone — it also affects the very basis on which the foreign national legally resides and works in Poland.

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Registration of an EU Citizen’s Residence in Poland – when is it mandatory?

A citizen of the European Union can relatively easily move to and take up employment in Poland. However, if they plan to stay in Poland for more than 3 months, they should complete certain formalities related to residence registration. In practice, many people do not know exactly when the obligation to register their residence arises, what documents need to be prepared, and how the registration of an EU citizen’s residence differs from registration of a permanent address. In this article, we explain the most important rules concerning the residence of European Union citizens in Poland.

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Limited Liability Company or Sole Proprietorship – Which Business Structure Is Best for a Foreigner?

Starting a business in Poland is, for many foreigners, an opportunity for professional development, entry into the European Union market, and the creation of a stable future. Before commencing business activities, however, every entrepreneur must answer one of the most important questions – which legal form of business will be the most suitable?
The choice most often comes down to two options: a sole proprietorship or a limited liability Company. Although both forms allow entrepreneurs to conduct business activities, they differ not only in terms of liability and operating costs, but also in their availability to foreigners. In many cases, it is the foreigner’s immigration status or citizenship that determines whether they may establish a sole proprietorship or whether they should instead choose a limited liability company.

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A foreign national on the management board of a limited liability company (sp. z o.o.) – what should an entrepreneur keep in mind?

Increasingly, Polish companies are appointing foreign nationals to the management boards of limited liability companies (sp. z o.o.). This applies both to foreign investors establishing businesses in Poland and to international corporate groups delegating their managers to Polish subsidiaries. In practice, however, the mere appointment of a foreign national to the management board does not always mean that they are legally entitled to perform their duties in Poland.
Depending on the individual’s nationality, the legal basis for holding the position, and the scope of their responsibilities, additional requirements under Polish immigration and employment law may need to be fulfilled.

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Control of the legality of employing foreigners – how to prepare a company?

In recent years, employing foreigners has become an integral part of the functioning of many businesses. This applies not only to large manufacturing plants, but also to the construction, transport, logistics, catering, and IT sectors. At the same time, public authorities are increasingly carrying out inspections of the legality of employing foreigners, and since June 2025 new regulations have been in force that have significantly increased employers’ obligations and the level of penalties for violations of the law.

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Differences between a work permit, a residence permit, and the posting (secondment) of workers

In recent years, Poland has seen a significant increase in the number of foreign workers. In practice, their employment often leads to confusion between three distinct legal institutions: the work permit, the residence card, and the posting of workers. Although all of them concern the legality of residence and the performance of work, their functions, legal bases, and application are entirely different. Choosing the appropriate route not only ensures compliance with the required formalities but also makes it possible to avoid often long waiting times for an administrative decision.

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