23 July 2026 Poland proposes new work permit exemptions and employer compliance measures Poland has recently proposed comprehensive amendments to its framework governing the employment of foreign nationals. The draft legislation introduces new work permit exemptions for selected nationalities/residents and extensive procedural and compliance obligations for employers. The proposed amendments aim to increase labor market flexibility, streamline administrative processes and strengthen regulatory oversight. The proposed amendments follow a review of the Act of 20 March 2025 on the employment of foreign nationals, which identified ambiguities and operational challenges in practice. The reform also reflects Poland’s migration policy priorities by facilitating labor market access for nationals/residents of selected highly developed jurisdictions, including Australia, Canada, Israel, Japan, New Zealand, Singapore, South Korea, Taiwan, the United Kingdom and the United States, while enhancing regulatory clarity and enforcement. A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details. Document ID: 2026-1593 |
