Quick Answer: The single permit (Art. 114) combines work + residence. Fee: 440 PLN + 100 PLN card. Minimum salary: 4,806 PLN gross regardless of working hours. Employer provides Appendix 1. Oswiadczenie: max 6 months in 12 months (not 24). EU Blue Card salary: 13,355 PLN/month.

What Is a Work TRC (Single Permit)?

The single permit (jednolite zezwolenie na pobyt czasowy i prace) under Article 114 of the Act on Foreigners is the most common TRC type. It combines residence authorization and work authorization in one decision. Valid for up to 3 years.

The permit specifies: employer, position, salary, working time, and contract type. Working outside these conditions is a misdemeanour (wykroczenie) that can result in a return decision (deportation order).

Key Requirements

Salary: minimum 4,806 PLN gross/month (2026 minimum wage) — regardless of working hours. Even part-time work must be paid at least the full minimum wage. If working for multiple employers, the combined salary from all Appendix 1 forms must exceed 4,806 PLN. The salary must also not be lower than comparable Polish employees in the same position/seniority.

Labor market test (informacja starosty): the employer must show they cannot fill the position locally. Exemptions apply if: the foreigner worked for the same employer in the same position (with previous permit), or has 3+ years continuous legal residence in Poland, or graduated from a Polish full-time university or upper secondary school, or works in a shortage occupation, or holds a Pole’s Card.

Restricted professions: each powiat can publish professions for which work TRCs are refused. As of March 2026, most powiats have not yet published their lists. Check your local PUP before applying.

Minimum 10 hours/week: positions under 10 hours/week do not qualify.

Employer Documents

Document Details
Appendix 1 (Zalacznik nr 1) Completed by employer — position, salary, hours, contract type. For MOS: signed digitally via email link (30-day validity)
Company registration (KRS or CEIDG) Current extract, recent
Financial capacity PIT/CIT returns, annual financial statements
Informacja starosty From PUP — or proof of exemption
Work contract / promise of employment Must match Appendix 1 exactly

Burman Robinson, which processes hundreds of single-permit applications annually in Warsaw, identifies Appendix 1 errors as the cause of delay in roughly 35% of work TRC cases. The most common mistake: mismatches between position title, salary, and contract terms between Appendix 1 and the actual work contract.

Changing Employers

If your TRC specifies the employer (most work TRCs do), you cannot simply switch jobs. Two options:

Option 1: New TRC application. Apply for a new single permit with the new employer’s Appendix 1. Your current TRC remains valid during the new application (as long as you applied during legal stay without formal defects). You can work on current conditions while waiting.

Option 2: Zmiana (change) of existing TRC. If you want to change employer, position, salary, or conditions — apply for a zmiana. Stamp duty: 220 PLN (not a full new application). Faster than a new TRC.

Both you and your employer must notify the Voivodeship Office within 15 business days of the job change. Failure to notify is a legal violation.

Note: if your TRC does NOT specify employer conditions — you can change jobs freely without a new application.

Oswiadczenie vs Single Permit

Feature Oswiadczenie Single Permit (TRC)
Duration Max 6 months in 12-month period Up to 3 years
Who applies Employer at PUP Employee at Voivodeship Office / MOS
Processing time 7 working days 1-12+ months
Includes residence No (need visa separately) Yes
Fee 400 PLN (since Dec 2025) 440 PLN stamp duty + 100 PLN card
Nationalities Armenia, Belarus, Georgia, Moldova, Russia, Ukraine only All non-EU

Important: after 3 months of working on an oswiadczenie for the same employer on umowa o prace (employment contract), you can apply for a single permit TRC without the labor market test (simplified procedure).

EU Blue Card

For highly qualified professionals. Requirements: higher education diploma OR 5 years professional experience at comparable level. Work contract for at least 6 months. Salary: minimum 13,355.34 PLN gross/month (from February 9, 2026). Stamp duty: 440 PLN.

Blue Card advantages: permanent residence possible after 27 months (or 21 with B1 language). After 12 months — can transfer to another EU country. Partner gets TRC with automatic work access. Can run a sole proprietorship as supplementary activity (but employment must remain the primary basis).

Work Permit Types A-E

Standalone work permits (separate from TRC) are issued by the Voivodeship Office at the employer’s request. Most common: Type A — foreigner working for a Polish employer. Fee since December 2025: 200 PLN (up to 3 months) or 400 PLN (over 3 months). Posted workers (Type D): 800 PLN. These are separate from TRC fees — if you need both a work permit AND a TRC, you pay for both.

Sources: mos.cudzoziemcy.gov.pl (work TRC, Blue Card sections); Act on Foreigners Art. 114, 126, 127; biznes.gov.pl; GUS communiqué Feb 9, 2026; Fragomen; practitioner case data.

Last updated: March 2026. Part of TRC Guide — free, independent immigration information.

Last updated: March 2026. Part of TRC Guide — free, independent immigration information.