Remote Work and Hiring Foreign Nationals: Legal Aspects in Poland (2025)
- 1. Remote work under Polish labour law
- 2. Legal aspects of remote work by foreign nationals
- 4. Practical recommendations for employers
- 5. Summary
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In recent years, we have observed a growing interest among Polish employers – particularly startups and tech companies – in remote work models and hiring foreign nationals. The legal framework has undergone important changes in 2023 and 2025 that directly affect these forms of employment. This article outlines the current legal status and upcoming regulatory developments of this matter.
1. Remote work under Polish labour law
As of April 7, 2023, remote work has been explicitly regulated under the Polish Labour Code. The amendment defines remote work as the performance of duties entirely or partially outside the employer’s premises, using means of direct remote communication. Remote work can be agreed upon in the employment contract, a separate annex, or – under certain circumstances – mandated by the employer.
Employers are required to provide necessary equipment and materials or pay a financial equivalent. The law also obliges employers to specify rules for reimbursing costs such as electricity and telecommunications services used in the course of remote work.
Certain categories of employees (e.g. pregnant women, individuals caring for young children or disabled family members) have the right to request remote work, provided that the nature of their work allows it.
2. Legal aspects of remote work by foreign nationals
For foreign nationals, it is essential to distinguish between two scenarios: remote work performed within Polish territory, and remote work carried out from abroad for a Polish employer.
a) Remote work performed within Poland
Non-EU nationals performing remote work from within Poland are required to obtain a relevant work permit or a registered statement of employment – even if they never physically appear at the employer’s premises. Remote work does not waive the obligation to legalise employment.
b) Remote work performed from abroad
Foreign nationals working remotely from outside of Poland (e.g. from their home country) for a Polish entity are not required to hold a Polish work permit. However, such arrangements may trigger tax and social security obligations in the country where the work is actually performed. There is also a potential risk of creating a permanent establishment for tax purposes in the foreign jurisdiction.
3. Changes to foreign employment in Poland as of 2025
The year 2025 introduces several important changes to the legal and administrative procedures surrounding the employment of foreign nationals. Key developments include:
a) Digitalisation of administrative processes
Employers are now required to use the digital platform known as MOS (Moduł Obsługi Spraw) to manage applications and documentation. The shift to full digital procedures is intended to streamline the process of legalising work and residence.
b) Mandatory submission of employment contracts
As of 1 August 2025, employers must submit a copy of the signed employment contract within 7 days via the MOS system. Failure to comply may result in administrative penalties or even revocation of previously granted permits.
c) Written form of contracts and translation requirements
All contracts concluded with foreign nationals – including both employment contracts and civil-law agreements – must be made in writing. The contract should be drawn up in a language that is understandable to the foreign national. If the contract is prepared exclusively in a foreign language, the employer should have it translated into Polish by a sworn (certified) translator.
d) Emphasis on employment contracts
Legislative efforts are underway to phase out the use of civil-law contracts (e.g. contracts of mandate) for most foreign workers. Going forward, employment contracts are expected to become the default standard – except in seasonal or clearly defined exceptional cases.
4. Practical recommendations for employers
Given the current legal framework and upcoming obligations, companies employing foreign nationals – particularly in remote work arrangements – should consider the following steps:
- Develop internal policies and templates for remote work arrangements, including appropriate contractual provisions and regulations;
- Clearly identify the actual location of work and assess any resulting tax or social security obligations;
- Ensure that contracts with foreign workers comply with formal requirements, including certified translations where necessary;
- Use the MOS platform to submit documentation and manage legalisation processes;
- Monitor legislative developments to remain compliant with new administrative and legal obligations.
5. Summary
Remote work and the employment of foreign nationals are becoming increasingly accessible and common across industries. However, they require a careful and up-to-date understanding of the legal landscape. In particular, compliance with immigration, labour, tax and social security regulations is essential – especially when work is performed from outside Poland.
To avoid regulatory risks and ensure smooth operations, employers should proactively update their internal procedures and documentation, implement robust compliance mechanisms, and stay informed of ongoing legal reforms.
Author: Aleksander Skirpan
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