Legality Audit of Foreign Employment - What to Check Before an Inspection?

Inspections by PIP (the National Labour Inspectorate) and the Border Guard regarding the legality of employing foreigners are more frequent in 2026 than ever before. PIP's own 2024 report indicates around 9,000 inspections of the legality of foreign employment, covering more than 36,900 foreigners. The inspection program for 2025-2027 identifies this area as a priority. Both authorities can show up unannounced. The good news: most risks can be eliminated with simple preparation.

What does PIP check, and what does the Border Guard check?

A PIP inspection of foreign workers covers verification of employment conditions: type of contract, compliance of the position and salary with the permit, working time records, ZUS registrations, and occupational health and safety (BHP) documentation. Inspectors check whether the employee actually performs work consistent with what is stated in the permit. A Border Guard inspection of the employer primarily concerns the legality of stay and the legal basis for work: visas, residence cards, permits, and declarations. Officers compare the data in the documents with the terms of the contract, working time records, and proof of payment. The inspection may cover the company's registered office, the workplace, or even the accounting office that stores the documentation.

Documents for employing a foreigner - what must be in the file?

An audit of the legality of foreign employment should include checking whether every foreign employee holds a valid residence document (visa, residence card, temporary protection certificate, or PESEL UKR), a current basis for the legalization of work (type A permit, declaration, notification), a signed contract consistent with the conditions specified in the permit, confirmation of ZUS registration, and up-to-date medical examinations and BHP training. Copies of residence documents must be kept for the entire period of employment and for 2 years after it ends. It is worth keeping an electronic register of expiry dates so as not to miss the moment a document expires.

The most common errors found during inspections

Illegal employment of a foreigner is not just work performed without any documents. Just as often, inspectors find that the position or salary does not match the content of the permit, expired residence documents (the employer failed to track expiry dates), the absence of a written contract signed before the employee was allowed to start work, late notification to the authority of taking up or not taking up work, and the absence of a copy of the residence document in the employee's file. Scattered documentation is also a frequent problem: contracts are kept at an external accounting office while personnel files are kept elsewhere. Inspectors expect quick access to complete data.

Penalties and consequences

Penalties for illegally employing a foreigner range from PLN 3,000 to PLN 50,000 per case. In addition, the employer may lose the ability to obtain new permits for 2 years, and PIP may notify the Border Guard, which will issue a decision obliging the foreigner to return at the employer's expense. From 2026, having a documented due diligence system may reduce the penalty by 50% in the case of an unintentional error.

FAQ - frequently asked questions

1. Can a legality-of-employment inspection be unannounced?

Yes. Both PIP and the Border Guard can carry out an inspection without prior notice, depending on the procedure and purpose.

2. How often should an internal audit be conducted?

At least once a quarter, and monthly in the case of high turnover of foreign employees. Regular monitoring of document expiry dates is an absolute must.

3. Who in the company should be responsible for employment legality?

It is worth appointing a specific person in the HR department to maintain the register of deadlines and be responsible for the completeness of documentation. On a larger scale, cooperation with an agency or law firm helps.

4. Does a due diligence system protect against a penalty?

It does not eliminate liability, but a documented due diligence system can reduce the penalty by half in the case of an unintentional violation.

Don't wait for a summons from PIP. Gremi Personal conducts audits of the legality of foreign employment and helps put your documentation in order before the inspectors do.