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24 April 2026

Poland amends its framework for employing third-country nationals

On 14 April 2026, Poland published draft bill UD396, proposing amendments to the Act of 20 March 2025 governing access of third-country nationals to the Polish labor market. The draft legislation seeks to address provisions that raised interpretation inconsistencies during the initial months of application of the Act and to align the system with the objectives of Poland’s Migration Strategy. The Act of 20 March 2025 entered into force on 1 June 2025 and introduced a revised framework for employing third-country nationals, including full electronic processing of work permits and statements, enhanced employer reporting obligations, and strengthened refusal grounds and sanctions. Following several months of application, the authorities identified areas of inconsistent interpretation and gaps in monitoring, prompting the preparation of draft bill UD396 to improve and clarify the existing rules.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0930

 
 

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