If you are planning to leave Ukraine and need information about legislation, rights, temporary protection or services in a foreign country, contact us and book an online appointment on our website. Our lawyers will provide answers to your questions and help you find a solution to your problem. We understand that legal matters can create stress and anxiety, but our professionals are ready to take responsibility and relieve you and your family of unnecessary burden.
Who is this information for?
This information is intended for persons who have the right to receive temporary protection, in particular:
- citizens of Ukraine who entered Poland from Ukraine after February 24, 2022 in connection with the armed conflict;
- citizens of Ukraine who have the so-called “Polish Card” and arrived in Poland with their closest relatives on or after February 24, 2022.
Currently, this Law does not apply to the following categories of persons:
- Ukrainian citizens who entered Poland before February 24, 2022 (persons who came to Poland before February 24, 2022 on a basis that ended after February 24, 2022 (for example, visa-free regime) can stay in Poland until August 24, 2023 in accordance with the Law) ;
- citizens of other countries, except Ukraine, who entered Poland on or after February 24, 2022 (with the exception of persons who are not Polish citizens, but entered the country as one of the spouses or family members of Ukrainian citizens who have a Pole’s Card );
- citizens of other countries, except Ukraine, who entered Poland before February 24, 2022.
Poland: information regarding immigration
What documents must be provided for entry?
Usually, foreigners can enter Poland on the basis of the following documents:
- a national (D) or Schengen (C) visa or document that was issued by another country of the Schengen zone and gives the right to stay in the country;
- temporary or permanent residence permit, long-term residence permit of an EU resident, valid residence permit;
- application for international protection (refugee status), in particular, submitted when crossing the Polish border;
- biometric passport (currently there are no requirements to provide additional documents, in particular, hotel reservations, confirmation of funds sufficient for accommodation, or confirmation of personal insurance);
- the consent of the head of the border service, given when crossing the Polish border and valid for 15 days (for persons who do not have a biometric passport or children who do not have any identity documents).
However, in practice, from February 24, 2022, all foreigners who cross the Ukrainian border can enter the territory of Poland without the necessary documents (in particular, without an identity document) with the consent of the head of the border guard.
How to enter the country without a biometric passport?
Persons who do not have a biometric passport may enter Poland from Ukraine after February 24, 2022 with the consent of the head of the border guard at the border crossing.
How long is it allowed to stay in the country?
If you are eligible for temporary protection, you are allowed to stay in the country for 18 months starting on February 24. The stay of a child born in Poland to a mother covered by this Law is also considered legal during the above-mentioned period.
According to the EU Decision, the initial term of temporary protection is one year. It may be automatically extended every six months for a maximum of one year unless terminated earlier. If the grounds for receiving temporary protection remain, it can be extended for another year. In October 2022, the European Commission decided to extend the temporary protection until March 2024.
Are there any Covid requirements and if so, what are they?
Persons entering Poland from Ukraine must not test negative for COVID-19 or undergo quarantine, regardless of whether they are vaccinated.
How long do you have to wait to get the status of a person who is under temporary protection (what is the exact or approximate approximate waiting time)?
If you are entitled to receive temporary protection, the corresponding status will be granted automatically without the need to obtain a certificate confirming this fact (except for foreigners who are not covered by the Act and who can request a certificate confirming the status of receiving temporary protection).
Where to register to get temporary protection?
Registration is not required to receive temporary protection. However, in order to fully enjoy the rights provided by the Law, it is necessary to apply for a Polish personal identification code (PESEL).
Foreigners who are not covered by the Law, but who have the right to receive temporary protection in accordance with the EU Decision, can submit a request to the head of the Office for Foreigners to receive a certificate confirming the status of temporary protection. The request can be submitted in person at the Department for Foreigners at the following addresses: ul. Taborowa 33 in Warsaw or ul. Dokudowska 19 in the city of Bila Podlaska, as well as online (multilingual versions of the request form can be found at this link: https://www.gov.pl/web/ochrona/rejestracja . Applicants must have documents proving their identity.
What rights are granted while waiting for temporary protection?
Temporary protection is provided immediately.
What documents must be submitted to obtain temporary protection? What documents are issued when receiving temporary protection?
For foreigners who are not covered by the Law, the head of the Office for Foreigners issues a certificate confirming the status of the foreigner’s temporary protection.
It should be noted that at the moment it is unclear how this type of temporary protection will be implemented in Poland, since the majority of Ukrainian citizens who came to Poland are here on the basis of the Law.
Is it possible to get citizenship after receiving temporary protection? How long do you have to stay in the country to be eligible?
Temporary protection does not give the right to obtain citizenship. There are general rules for this.
Is it allowed to move freely within the country and the European Union while under temporary protection?
According to Polish legislation, temporary protection allows free movement on the territory of Poland, but does not regulate movement within the EU.
A biometric passport or other travel document accepted in the EU allows its holder to travel to other EU countries and stay there for a maximum of 90 days within a 180-day period. However, leaving Poland for more than one month will result in the loss of temporary protection under the Act.
If you want to travel for less than one month outside of Poland, you can use the Дія electronic document.
Дія together with a valid travel document (e.g. passport) entitles Ukrainian citizens to cross the Polish border – this was officially confirmed by the Polish Border Guard.
Who can apply for the Дія?
Every adult citizen of Ukraine who arrived in Poland after February 24, 2022 and who has a PESEL number (marked “UKR”) can apply for the Дія. In addition, you also need to have a trusted profile ( Profil Zaufany ) – it can be created when applying for a PESEL number.
How to get Дія?
The Дія is generated in the free mObywatel government add-on. It can be activated through the Trusted Profile login data. Then you need to select the Дія document from the documents that can be added to the application.
What does it mean to have Дія?
Дія works as a residence permit – this means that the 90 days of the visa-free period (which is counted in a period of 180 days) for travel in the Schengen area are renewed in Дія. In other words, a person who has been in Poland for more than 90 days and who received the Act can travel outside the Schengen area for 90 days in each 180-day period.
Moreover, based on the Act, Ukrainian citizens who are legally in Poland and who left the country in order to travel outside the Schengen area can return to Poland (of course, the Act does not replace any permits/visas that a foreigner must obtain in order to to enter the country of destination; it can only be used to return to Poland).
Is it possible to apply for asylum while under temporary protection?
So.
How to apply for asylum?
An application for international protection can be submitted to the Border Service upon crossing the Polish border, or at any time thereafter. The decision is made by the head of the Department for Foreigners. It must be accepted within six months of the submission of the application, but this period may be extended to 15 months if (i) the case is very complex, (ii) a large number of applications for international protection are submitted in a short period of time, making them impossible review within six months, or (iii) the applicant does not provide the necessary information, documents or does not appear when summoned by the Border Patrol to answer questions or provide explanations.
A foreigner is granted refugee status because of a justified fear of persecution in his country on the basis of race, religion, nationality, political beliefs or belonging to a certain social group, he cannot or does not want to use its protection.
An applicant for international protection is also given assistance if he decides to return to his country of entry.
Office of Foreigners: https://www.gov.pl/web/udsc/urzad-do-spraw-cudzoziemcow
Is it possible to submit a request for reunification with family members who are outside Ukraine? If so, in what way?
A person who has been granted temporary protection in accordance with the EU Decision can apply to the Office for Foreigners for family reunification if he/she has a spouse or child under the age of 18 living outside of Poland. This procedure can also be applied to other relatives who ran a joint household with the applicant and were fully or partially dependent on him immediately before his arrival in Poland. If the family is in another EU member state, the Office for Foreigners can apply to that state for family reunification on its territory.
Standard regulations on family reunification apply in Poland; however, according to the EU Decision or the Law, the effect of temporary protection does not extend to them.
Poland: employment information
Do I need to apply for a work permit? If so, how to do it?
In the presence of temporary protection, it is allowed to work without additional permits and/or approvals.
Citizens subject to the Law also have the right to conduct business activities in Poland (in particular, enter into B2B contracts). They can register as private entrepreneurs under the same rules as Polish citizens. A necessary condition is the presence of the PESEL code. The application form for obtaining a PESEL code can be obtained from the district administration or downloaded here .
Persons subject to the EU Decision may work without obtaining an additional permit or open a business in accordance with the provisions on the principles of participation of foreign entrepreneurs and other foreign persons in the economic turnover of Poland.
Am I entitled to unemployment benefits? How and where should a corresponding request be submitted?
All citizens covered by the Law can register at the local District Labor Office and be recognized as unemployed or jobseekers. Registration is carried out at the regional labor office at the citizen’s place of residence or in electronic form; an ID card or other form of identification (such as a passport) will be required. You can apply for admission to the labor office in advance or go through the full registration procedure using the electronic form on the Polish government website here . Information about the nearest district offices of the employment service and their contact details can be found here .
Are there quality programs for the recognition of educational documents or professional qualifications? How and where should a corresponding request be submitted?
The law provides an opportunity to continue education to citizens who, as of February 24, 2022, were students of higher educational institutions of Ukraine, but do not have documents about the periods of study, taking exams, credits or completing professional practice.
A higher education diploma or professional qualification obtained abroad can be recognized as equivalent to a Polish one. In the absence of an international agreement on qualifications, the recognition procedure is carried out by a university with degrees of accreditation A+, A or B+ in the discipline specified in the application. You can get detailed information here .
Information for qualified Ukrainian medical workers, in particular nurses and midwives. At least until August 24, 2023, the Minister of Health shall grant persons of the relevant professions a permit to practice in Poland.
Which government and non-government organizations can I contact for more information about employment?
District departments of the labor administration of the capital city of Warsaw
- street Grochowska 171B, 04-111 Warszawa
phone: 22 391 13 00
e-mail address : kancelaria.grochowska@up.warszawa.pl
- street Ciołka 10A, 01-402 Warszawa
e-mail address : kancelaria.ciolka@up.warszawa.pl
- street Młynarska 37A, 01-175 Warszawa
e-mail address : mlynarska@up.warszawa.pl
The Ministry of Family and Social Policy ( www.gov.pl/web/family ) is responsible for promoting employment, labor legislation and the labor market as a whole. Regional and district departments of the employment service are responsible for certain aspects of the labor market in their region / district. A full list of their duties can be found here .
Poland: information about housing
Is it possible to access public housing / government-provided housing?
So. Currently, there are about 30 reception centers in Poland, at least one in each province, where people fleeing Ukraine are temporarily accommodated. Registration is not required.
You can apply for housing on the following government website:
https://pomagamukrainie.gov.pl/
The Polish Institute of Social Insurance has a hotline on issues of family assistance for citizens of Ukraine. You can contact her from Monday to Friday – from 8:00 a.m. to 6:00 p.m. at +48 22 444 02 55 or send a letter to the following address: UA@zus.pl .
If a refugee plans to live with friends and family in the long term, what documents need to be filled out to make such a stay official, i.e. how can one obtain proof of residence?
Proof of residence can be registration at the reception center or conclusion of an agreement on granting the right to use or lease.
What documents are needed to rent real estate privately?
As a rule, in order to rent real estate privately, it is necessary to provide an identity document.
Which government and non-government organizations can I contact for more information about housing?
To obtain information about housing, it is necessary to contact the relevant municipality. Applications for housing can be submitted on the following sites:
government site: https://pomagamukrainie.gov.pl/ and non-government site: https://uasos.org/ .
Poland: information on education
How to get your children (or yourself) into an educational institution?
Usually, foreigners must provide documents confirming the child’s level of education. At the same time, the Ministry of Education of Poland decided to simplify this procedure for citizens of Ukraine, as well as those who received temporary protection in accordance with the EU Decision. In the absence of the necessary documents, the official guardian of the child submits a declaration in which he indicates the number of years of schooling of the child. After that, the school administration decides which class the child will attend.
The school system in Poland is divided into two levels: an eight-year primary school and a four-year secondary school. Primary schools are obliged to accept all children from their districts, and secondary schools – while there are available places, so a child may be forced to attend a school that is not in the district where they live. However, most schools now open preparatory classes to help Ukrainian citizens make a living.
More detailed information can be obtained on the web page:
https://www.gov.pl/web/edukacja-i-nauka/informacja-dla-rodzicow-dzieci-przybywajacych-z-ukrainy
Where can I go to place a child with special educational needs in a specialized school?
Pupils with special, in particular, educational needs study in regular schools, but they are given special attention.
Do universities implement admission schemes for Ukrainians or people fleeing Ukraine? If so, can you give some examples?
The law also provides an opportunity for citizens of Ukraine (and citizens of Poland) who, as of February 24, 2022, were students at Ukrainian universities, but do not have documents about the periods of study, taking exams and assessments, or completing professional practice, to receive a diploma. Also, in Poland, it is possible to continue the university education started in Ukraine by standard admission to the chosen university. When applying, it is necessary to provide all educational documents (diplomas, certificates, etc.). Each university determines its own procedures for transferring from a foreign university.
What governmental and non-governmental organizations can I contact for more information about education?
- Ministry of Education and Science: https://www.gov.pl/web/edukacja-i-nauka
- Instytut Praw Migrantów (Institute for Migrant Rights): https://www.instytutpm.eu/blogs/system-edukacji-na-ukrainie-uznawalnosc-stopni-wyksztalcenia-i-tytulow-w/
Poland: information on child care
How to arrange a child for kindergarten?
To enroll a child in kindergarten, parents should contact the nearest kindergarten. If there are free places, you can enroll a child after contacting the kindergarten administration and providing documents certifying the identity of the parents. Currently, many kindergartens and preschools are creating new places to receive children of Ukrainian citizens, since there are currently not enough places in kindergartens.
While under temporary protection, you are entitled to the following types of assistance:
- Family allowance (family allowance and allowances, parental allowance, one-time allowance at the birth of a child (becikowe), childcare allowance, special childcare allowance, cash allowance for childcare) family cash allowance and its allowances , care allowance, in particular cash care allowance, special care allowance, assistance from municipalities, one-time allowance at the birth of a child, assistance to parents);
- Child care allowance 500+;
- 300+ aid from the “Good Start” program;
- Family capital;
- Subsidy to reduce fees for kindergartens, clubs or day care centers (comes into effect from April 2022).
In Poland, there is a childcare benefit scheme (“500+”) that can be obtained from the Social Insurance Institution (ZUS). The amount of the allowance is PLN 500 per month for one child under the age of 18 and is provided to the parents with whom the dependent child lives. Poland also has a family capital program (RKO) for children aged 12 to 35 months. RKO is provided for the second and each subsequent child in the family and is available to parents with whom the dependent child lives.
Parents can decide whether to receive PLN 500 per month for 24 months or PLN 1,000 per month for 12 months until the total amount reaches PLN 12,000 per child. Citizens of Ukraine who permanently reside in Poland have the right to receive 500+ benefits and stay in the RKO program and must provide documentation confirming their status of stay on the territory of Poland, in particular a decision to grant temporary protection in Poland. Applications for receiving both types of assistance can be submitted electronically on the ZUS portal or on the websites of many Polish banks. Parents can also contact the customer service of the Social Insurance Institute for help in filling out and submitting applications electronically.
What government and non-government organizations can I contact for more information about meeting the needs of young children?
- Institute of Social Insurance (ZUS, Zakład Ubezpieczeń Społecznych ) : https://www.zus.pl/o-zus/aktualnosci/-/publisher/aktualnosc/1/wsparcie-finansowe-dla-obywateli-ukrainy-ktorzy-maja-pod -opieka-dziecko/4499134 , 500+ dla obywateli Ukrainy – ZUS
- Ministry of Family and Social Policy : https://www.gov.pl/web/rodzina/informacja-dla-obywateli-ukrainy-1
Poland: information on health care
Can I use the services of the state health care system?
As part of temporary protection, you have the right to receive medical services according to the same rules and to the same extent as citizens of Poland insured under the system of compulsory or voluntary health insurance. In order to take advantage of the protection and obtain all the rights provided by the Law, foreigners must apply for a Polish personal identification code (PESEL).
Persons covered by the EU Decision can apply for medical care and assistance that is provided within available resources for at least two months, but which does not exceed the period of validity of the temporary protection certificate. However, it is currently unclear how this will work in practice, as this is a completely new procedure. To receive medical assistance, a foreigner must first obtain a certificate confirming the status of a person granted temporary protection.
In what cases is state medical assistance provided?
State medical assistance is provided in most cases, except for: (a) sanatorium-resort treatment; (b) sanatorium-resort rehabilitation; or (c) obtaining medicines provided under the health care programs of the Ministry of Health.
As part of the National Vaccination Program, anyone who wishes can be vaccinated against COVID-19 free of charge. In Poland, people over the age of 18 can be vaccinated, but so can children and adolescents over the age of 5. In order to get a vaccination, you need to visit a doctor. A Polish Personal Identification Number (PESEL) is not required, but the patient must provide an ID card.
Do I need additional private health insurance on top of my insurance policy? If so, are there schemes for people on low incomes?
Additional private health insurance in addition to public health insurance is not required. However, some private medical institutions currently offer free private medical care for citizens of Ukraine, in particular:
- Lux Med: https://medycynaprywatna.pl/grupa-lux-med-z-pakietem-pomoc-dla-ukrainy/
- Centrum Damiana: https://www.damian.pl/aktualnosci/uruchamiamy-pakiet-pomocy-medycznej-dla-osob-z-ukrainy,5448,n,4339
- Medicover: https://www.medicover.pl/uslugi-medicover/kontakt-i-pomoc/
Which governmental and non-governmental organizations can I contact for more information about accessing the health care system?
- NFZ (National Health Fund) : https://www.nfz.gov.pl/
- Ministry of Health : https://www.gov.pl/web/zdrowie/pomoc-medyczna-dla-ukrainy
- Lekarze dla Ukrainy (Doctors for Ukraine) : https://lekarzedlaukrainy.pl/pl?teleconsultation=false
Poland: information on mental health
Is it possible to get free help in the field of mental health within the framework of the state health care system?
Mental health care is available through the public health system. Assistance is provided by local authorities at the place of residence of a citizen of Ukraine.
Do I have to go through any additional administrative procedures to access mental health care?
The administrative procedure for accessing mental health support is standard. In practice, local and central authorities and non-governmental organizations provide assistance in the field of mental health specifically to citizens who have fled Ukraine. The extent and availability of such assistance should be determined locally.
Which government and non-government organizations can I contact for more information about services for people with mental health problems, including trauma?
A list of some organizations that provide such assistance:
- Mazowieckie Center of Neuropsychiatry (Mazowieckie Centrum Neuropsychiatrii) , ul. Koszykowa 79b, Warszawa, free psychological help for children is available by phone: +22 468 25 00.
- Polish Migration Forum (Polskie Forum Migracyjne) : free psychological support is available at +48 669 981 038
- Damian Medical Center (Centrum Damiana) : free psychological support is available at +48 22 566 22 27
- Children’s Ombudsman : free psychological support for children is available at 800 12 12 12
- Crisis Intervention Center in Krakow (Osrodek Interwencji Kryzysowej): free psychological support is available at 12 421 92 82 and at the center itself, located at ul. Radziwiłłowska 8b, Kraków
- Twarze Depresji Foundation : you can get a free consultation on the website http://twarzedepresji.pl/ukraina/
Poland: access to legal aid and information on the protection of human rights
If I have a legal question and need a lawyer, can I count on legal aid? How to find a lawyer?
Many organizations have decided to provide free legal assistance to Ukrainian citizens arriving in Poland. Below is a list of legal aid organizations and how to contact them.
- Helsinki Foundation for Human Rights – https://www.hfhr.pl/en/
- Stowarzyszenie Interwencji Prawnej ( Society of Legal Intervention) – https://ukraina.interwencjaprawna.pl/en/
- The Halina Nieć Legal Aid Center
- Regional Bar Associations throughout Poland offer free legal assistance to citizens of Ukraine – at the link you will find a list of phone numbers, e-mail addresses and websites in various cities (unfortunately, the website is only available in Polish, some information is also available in English, and in most cities and in Ukrainian) – https://www.adwokatura.pl/z-zycia-nra/adwokatura-organizuje-pomoc-prawna-dla-obywateli-ukrainy-ofiar-konfliktu-wojennego/
- The National Bar, in cooperation with Polish bar associations and legal organizations, launched a free telephone hotline (+48 800 088 544) for people affected by the war in Ukraine. – https://kirp.pl/a-nationwide-telephone-helpline-of-the-legal-aid-coordination-centre-for-ukrainian-citizens-has-been-launched-48-800-088-544/
- The hotline of the Legal Assistance Coordination Center is open from Monday to Friday from 10:00 a.m. to 7:00 p.m.
- Consultants provide information on the amount of assistance and the location and mode of operation of free legal aid points.
- Information is available in several languages, including Polish, Ukrainian and English.
Is there a human rights ombudsman in the country? What is the best way to contact the ombudsman?
https://bip.brpo.gov.pl/en/en/content/how-refer-your-matter-commissioner-human-rights
In Poland, there is a single state body – the ombudsman, which defends human rights and freedoms. He monitors whether rights and freedoms have been violated by the actions or negligence of Polish state authorities.
Anyone in the Republic of Poland can apply to the ombudsman for help in protecting their rights.
The ombudsman does not replace state administration bodies in contacts with foreigners, in particular, he does not have the authority to consider applications for international protection in Poland.
The ombudsman can be contacted by:
- anyone who believes that their rights have been violated by the state
- anyone who feels unequal to him because of who he is
- anyone who has been denied liberty and who wishes to complain about inhumane treatment
There are several ways to contact the ombudsman:
- By filling out the application online y filling online – at the link you will find a form that can be filled in English – https://bip.brpo.gov.pl/wniosek/index.php?lang=en
- To the e-mail BIURORZECZNIKA@BRPO.GOV.PL
- By mail to:
Biuro Rzecznika Praw Obywatelskich
(Office of the Commissioner for Human Rights)
al. Solidarity 77
- rszawa
In each application, it is necessary to indicate (submission of the application is free):
- name(s) and surname of the applicant
- address of the applicant
- description of the essence of the case
- attached documents (if any)
Application is free.
- If you are not sure whether the ombudsman is the person who can handle your case, you can call the free information line 800 676 676, where the lawyers of the ombudsman’s office will provide you with information.
The information line works:
- Monday from 10.00 to 18.00
- From Tuesday to Friday from 8.00 to 16.00
Information is available in Polish, English and Ukrainian
If you believe you have become a victim of human trafficking, you can always seek help from the NATIONAL CONSULTATION AND INTERVENTION CENTER FOR VICTIMS OF HUMAN TRAFFICKING (KCIK)
KCIK was created to help victims of human trafficking in Poland. KCIK employees provide counseling not only to victims of human trafficking, but also to their relatives and people who are at risk of human trafficking. The tasks of the Center include identification of victims of human trafficking, intervention, preventive counseling, management of a specialized shelter for victims, and consultation for institutions and organizations.
KCIK offers:
- 24-hour hotline;
- Provision of basic needs – food, clothes, shoes, hygiene products;
- Living in a safe place;
- Psychological support;
- Legal assistance;
- Interpreter assistance;
- Medical assistance.
Tel. +48 22 628 01 20 (24/7), +48 605 687 750, e-mail: kcik@strada.org.pl
https://kcik.pl/k2/about-u/14567,What-is-the-National-Centre.html
You can also contact
Information line for victims and witnesses of human trafficking
Tel. +48 22 628 01 20 and + 48 22 628 99 99 / Hotline +48 605 687 750*.
(*Number for inquiries outside working hours: Mon. – Thurs. after 6 p.m., Fri. after 2 p.m.*)
+ 48 22 621 56 18*
(*Phone number for Vietnamese-speaking applicants)
Website: http://www.handelludzmi.eu/hle
If you decide to contact law enforcement and you are considered a victim of human trafficking, you also have the right to:
- Participate in the Program of support and protection of victims / witnesses of human trafficking;
- Social benefits;
- Legal stay on the territory of Poland;
- Safe return – if you decide to return to your country.
All you have to do is contact the police or the Border Patrol, describe your situation and stop all contact with the abusers.
Police
997
112
Border Guard
+48 800 422 322
Other important contacts:
- La Strada Foundation Against Human Trafficking and Slavery
Warsaw, tel. +48 22 628 99 99
https://www.strada.org.pl/en/home-2/
- Association of the Immaculate Mother of God PoMOC for Women and Children,
Katowice, Poland +48 32 255 38 69
- International Organization for Migration (IOM)
Warsaw, tel. +48 22 538 91 03
Other important links where you will find the information and help you need:
- Ministry of Foreign Affairs of the Republic of Poland
https://www.gov.pl/web/diplomacy
- Department of foreigners
- Lighthouse Foundation
- Foundation “Giving Children Strength”
- The ITAKA Foundation is a center for the missing
- Caritas Poland
Poland: bank account and tax information
What documents do I need to open a bank account?
You can open a personal bank account in Poland at a bank branch or remotely.
To open a bank account, you need to fill out the form provided by this bank – either in the bank, through a mobile application, on the bank’s website or by phone. Different banks offer different methods, which makes this process fast and flexible. An account is opened after the identification of a natural person on the basis of the necessary identity documents and after concluding a bank account agreement. Please note that the specific documents required by a particular bank may vary depending on the situation of the individual wishing to open a bank account. At the discretion of the bank, additional or other documents may be required (especially documents certifying non-involvement in money laundering). Some of the most commonly used documents are presented below.
In the case of foreigners whose country of origin is an EU/EFTA member state or the UK , these may include:
- ID card/passport issued by an EU/EFTA member state, or
- A UK-issued ID card/passport, or
- Card for residence in Poland, issued by the Polish authorities in a separate procedure regarding the legalization of stay (depending on the type of stay – by the voivode or commandant of the department/institution of the Border Service).
In the case of foreigners whose country of origin is not an EU/EFTA member state or the UK, the required documents may include:
- passport or ID card issued in the country of origin, as well as
- a document confirming legal stay in Poland, and
- a document confirming the foreigner’s income.
The documents or information required to confirm the legal stay of a foreigner in Poland may include the following: (1) Residence permit, (2) Polish visa, (3) Temporary residence permit, (4) Certificate of residence issued by the municipality / commune, ( 5) Apartment rental agreement, (6) Certificate of residence issued by the employer providing housing to the employee, (7) Polish identification number (PESEL).
Documents required to prove income may include: (1) employment contract, (2) employer’s certificate, or (3) scholarship certificate.
In addition, some banks may require a Ukrainian tax identification number (TIN) from Ukrainians.
When do I become a tax payer in the country and what do I need to do to pay it?
1. Which country are you a tax resident of?
1.1. To determine the extent of your tax liability in Poland, you should determine your tax residency status . According to Polish law, you are a tax resident of Poland if:
a. have a center of personal or economic interests ( center of vital interests ) in Poland (for example, where is your home, where you work or where your immediate family lives, etc.) or
b. stay in Poland for more than 183 days in a certain tax year (this period does not have to be continuous).
1.2. You must be able to confirm (documentally) the fulfillment or non-fulfillment of the conditions mentioned above However, if you are a citizen of Ukraine who arrived in Poland in connection with military operations in Ukraine, you can use a simplified procedure to confirm that you are Polish tax resident. To do this, you can simply prepare a statement confirming that the center of your vital interests is in Poland. Such a statement can be provided, for example, to your Polish employer or to the Polish tax authorities. The simplified procedure can be used to confirm tax residency status for the period from February 24, 2022 to December 31, 2022.
1.3. To prove that you are a tax resident of Ukraine, you may need to provide a valid certificate of tax residency in Ukraine. Currently, tax authorities in Poland show more flexibility in this matter. So, in order to confirm your Ukrainian tax residency, it is enough to collect documents that confirm the duration of your stay in Poland and the circumstances that confirm that the center of vital interests is in Ukraine.
1.4. In order to accurately determine which country you are a resident of, the so-called conflicting rules specified in Article 4 of the Convention on the Avoidance of Double Taxation between Poland and Ukraine must be applied. They determine that:
and. if you have permanent residence in both countries, you are considered a resident of the country with which you have closer ties (center of vital interests);
b. if this cannot be determined, you are considered to be resident in the country in which you habitually reside;
in. if you are habitually resident in both countries or in neither country, you are considered to be resident in the country of your nationality.
2. If you are a tax resident of Poland
2.1. If you are a tax resident of Poland, you are subject to personal income tax (“PIT”) in Poland on your worldwide income. This means that all your income is taxed in Poland, regardless of the country of receipt. However, as a Polish tax resident, you are also entitled to a number of tax benefits available in Poland, including tax credits and exemptions.
2.2. PESEL will be used as your tax identification number if you do not do business in Poland. In the case of the latter, in addition to the PESEL, you will need to obtain a NIP number.
2.3. As a rule, income received by tax residents of Poland, e.g. income under an employment contract is subject to PIT according to a progressive tax scale, according to which income (tax base) up to PLN 120,000 is taxed at a rate of 12%, an untaxed amount of PLN 3,600, and income (tax base) over PLN 120,000 is taxed at a rate of 32%.
2.4. If you receive income on the basis of an employment contract or contract of assignment (pl. umowa zlecenie) with a Polish legal entity, the employer / principal will be obliged to collect a PIT advance from your salary. At the end of the year, your employer will send you an Annual Information Statement (PIT-11) showing the gross wages and PIT advances withheld from your pay.
2.5. You will have to file your annual tax return by the end of April of the year following the year for which it is filed. During this period, you are also required to pay the PIT resulting from the tax return (if the final tax liability exceeds the amount of PIT advances withheld during the year). The tax return can be submitted electronically or on paper. PIT is paid into a so-called individual tax micro-account (the number can be created on the website of the Polish tax authorities based on your PESEL or NIP number ( https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego ).
2.6. Please note that if you do business in Poland, your tax obligations may differ from the general rules described above.
3. If you are not a tax resident of Poland
3.1. If you are a non-resident of Poland for tax purposes, then only the income you receive in Poland is subject to PIT in Poland. Income received in Poland may include, among others, income from:
a. work performed in Poland;
b. personal services provided in Poland (for example, on the basis of an assignment contract (pl. umowa zlecenie));
with entrepreneurial activity in Poland.
3.2. However, your tax liability in Poland should be assessed on a case-by-case basis, taking into account your individual situation, source of income and the provisions of the double taxation agreement between Poland and Ukraine (or another country of which you are a tax resident).
3.3. Depending on the source of your income in Poland, you may be required to obtain a PESEL or NIP in Poland as a tax identification number.
3.4. If you receive income under an employment contract with a Polish legal entity subject to taxation in Poland, the employer will be required to collect PIT advance payments from your salary in accordance with the rules set out in point 2.2 above. For this you need a PESEL or NIP. At the end of the year, your employer will send you an Annual Information Statement (PIT-11) showing the gross wages and PIT advances withheld from your pay. You will have to file your annual tax return by the end of April of the year following the year for which it is filed. During this period, you are also liable to pay the PIT resulting from the annual tax return (if the final tax liability exceeds the amount of PIT advances withheld during the year). The tax return can be submitted electronically or on paper.
3.5. In turn, if you receive income from an assignment agreement (pl. umowa zlecenie) with a Polish legal entity that is subject to taxation in Poland, the principal will be required to withhold PIT from your remuneration at the rate of 20%. The principal will also be obliged to inform the tax office that you have received such income in Poland. You will not be required to file an annual tax return in Poland. Tax registration is not required.
3.6. If you run a business in Poland, your PIT obligations in Poland will generally depend on whether you are registered as an entrepreneur in Poland or – if you are not registered in Poland as an entrepreneur – whether you have a permanent establishment in Poland.
Poland: other services
Where can an unaccompanied minor get help?
An unaccompanied minor can receive help from the Border Service, the police, local authorities, the prosecutor’s office, social services or public organizations. The family court will appoint a legal guardian for an unaccompanied minor. In addition, a minor can seek help from district family assistance centers whose contact information is provided below.
1. Lipińska 2, Warsaw, contact phone number +22 599 71 00 .
2. Al. Zjednoczenia 34 , Warsaw, contact phone number +22 6 97 02 89
3. Al. Słowackiego 20 , Kraków, contact phone number: +12 634 42 70.
4. Leczkowa 1A , Gdańsk, contact phone number: +58 342 31 50.
5 . Słowackiego 8 , Poznań, contact phone number: +61 841 07 10.
6. Al. Juliusza Słowackiego 1C , Ostrów Wielkopolski , contact phone number: +62 735 51 52 .
7. Pl. St. Józefa 5 , Kalisz, contact phone number: +62 501 42 92.
8. Konopnickiej 70 , Szczytno, contact phone number: +89 624 97 10.
9. Piłsudskiego 5 , Ełk, contact phone number: +87 621 15 50.
10. Wiatraczna 11 , Warsaw, contact phone number: +22 277 33 00.
It is important to note that according to the latest amendments to the Law (as of March 23, 2022), a number of provisions have been introduced in favor of unaccompanied minors. They include, in particular, the following decisions.
1) In addition to parental allowance, child benefits specified in the Act will be available to the temporary guardian (for example, family allowances, child-rearing allowance or Good Start allowance, as well as lump sum allowance at the birth of a child).
2) If minors placed in a foster family in Ukraine arrived in Poland together with a person responsible for guardianship, the court appoints this person as a temporary guardian of all minors. In such a case, the application for child support is submitted on behalf of the temporary guardian, the corresponding headman or another person authorized by the headman.
3) When the temporary guardian has more than 15 minors under their care, the head of the district family assistance center will hire an additional person to assist the temporary guardian in caring for the minors (such a person must work at least 8 hours a day, 5 days a week). One such person will be assigned to each group of 15 children.
4) District family assistance centers will be obliged to provide legal, organizational and psychological assistance to temporary guardians and minors.
In addition, the amendment to the Law introduces the registration of (i) minors of Ukrainians who arrived in Poland unaccompanied by persons exercising actual guardianship over them, and (ii) minors of Ukrainians who arrived in Poland and were placed in a foster family before their arrival. I am in Ukraine. These records will allow the Polish authorities to provide the Ukrainian side with the necessary information regarding such minors.
How and where can I apply for disability benefits?
People with disabilities can apply for assistance from the state Social Insurance Institution (ZUS).
The law provides for a significant number of payments and services depending on a person’s needs. Their presence should be checked in each individual case.
Can you name 3-4 public organizations that offer language courses and other integration programs for Ukrainians?
- Support center for immigrants (Centrum Wsparcia Imigrantów i Imigrantek): legalization of employment and residence, help in finding a job, learning the Polish language, integration measures.
E-mail: centrum@cwii.pl
Website: https://cwii.pl/
- Foundation “Polish Migration Forum” (Fundacja Polskie Forum Migracyjne): psychological, integration, legal assistance, information point.
E-mail: info@forummigracyjne.org
tel. +48 22 110 00 85
Crisis hotline: +48 669 981 038 (the hotline accepts calls from regular phones, Whatsapp, Viber.)
Website: https://forummigracyjne.org/
- Fundacja Ukraina ( Wroclaw and surroundings): creates space for education, development and integration of migrants. Provides support, knowledge, opportunities, especially helps to find friends, integrate, helps to quickly understand the Polish environment.
Tel., 10am-3pm: +48 571 330 203, 48 510 011 846 – Migrant Rights Institute
Polish language courses letsmow@fundacjaukraina.eu
Website: https://fundacjaukraina.eu/?lang=en
- Polish language courses – https://ua.etutor.pl/