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.
Who is authorised to carry out an inspection of the legality of employing a foreign national?
Most often, inspections regarding the legality of employing foreigners are carried out by:
- the National Labour Inspectorate (Państwowa Inspekcja Pracy – PIP),
- the Border Guard (Straż Graniczna),
- the Social Insurance Institution (Zakład Ubezpieczeń Społecznych – ZUS),
- the National Revenue Administration (Krajowa Administracja Skarbowa – KAS).
These authorities may cooperate and exchange information regarding the employment of foreign workers. An inspection may be initiated either on the basis of an inspection plan or as a result of a notification, a risk analysis, or identified irregularities.
What do inspectors check?
The primary purpose of the inspection is to determine whether the foreign national is working legally, as well as whether the employer has fulfilled all obligations arising from the applicable regulations.
Inspectors most commonly verify:
- the legality of the foreign national’s stay in the territory of Poland,
- documents authorising the performance of work,
- compliance of the work performed with the conditions specified in the work permit or declaration,
- employment contracts,
- registration of the employee with the Social Insurance Institution (ZUS),
- timeliness of fulfilling reporting obligations towards public authorities,
- working time records and HR documentation.
In practice, however, it very often turns out that the problem does not stem from the lack of a work permit, but from discrepancies between the documents submitted to the authorities and the actual terms and conditions of the foreign national’s employment.
What are the most common mistakes made by employers when hiring foreign nationals?
During inspections, the following irregularities are most commonly identified:
- Employment in a position other than the one specified in the work permit
If a foreign national performs duties other than those specified in the work permit or residence decision, the authority may conclude that they are working illegally.
- Lack of valid residence documents
The employer should monitor the expiry dates of visas, residence cards, and other documents authorising legal stay and work. The mere possession of a work permit does not always mean that the foreign national is entitled to work legally.
- Failure to fulfil reporting obligations.
The new regulations provide for an obligation to report, among other things, the commencement of employment, failure to take up employment, or early termination of employment within specified deadlines. Failure to submit such notifications may result in the employer’s liability.
- Irregularities in documentation.
The absence of a signed employment contract, lack of translations of documents for the employee, or incomplete HR documentation are among the most frequently encountered deficiencies.
How to prepare a company for an inspection regarding the legality of employing foreign nationals?
First and foremost, it is advisable to carry out an internal audit of documentation. In addition, the following should be regularly checked:
- the validity of residence documents of employed foreign nationals,
- the validity of work permits,
- the completeness of employee personnel files,
- registrations with the Social Insurance Institution (ZUS),
- compliance of job positions and remuneration with the documents legalising employment.
We recommend maintaining an electronic register of the expiry dates of all documents held by employed foreign nationals, which facilitates monitoring of this data. In addition, every company employing foreigners should have procedures in place defining, among other things, the method of verifying documents prior to employment, rules for monitoring document validity periods, procedures for reporting changes to the relevant authorities, and—above all—the persons responsible for supervising the legality of employment.
The employer should also remember about regular training for HR department employees who are responsible for the foreign employment procedure within the company. Regulations concerning the employment of foreign nationals change very dynamically. Even experienced specialists may fail to notice changes that are crucial for the legality of employment. Regular training helps reduce the risk of costly mistakes.
What must be presented during an inspection of the legality of employing foreign nationals?
During an inspection, the controlling authority is most commonly required to be presented with:
- employees’ residence documents,
- work permits or other legal bases for employment,
- employment contracts,
- payroll documentation,
- confirmations of registration with the Social Insurance Institution (ZUS),
- documents confirming the fulfilment of reporting obligations.
What penalties apply for illegal employment of a foreign national?
Since June 2025, the legislature has tightened sanctions for violations of regulations concerning the employment of foreign nationals. Inspectors may impose high fines, and the penalties may depend on the number of foreigners employed illegally. In some cases, the consequences may also include difficulties in obtaining further permits for employing foreign workers.
