Accommodation for Foreign Workers - Standards, Costs and Organization

For workers from Ukraine, Belarus or Asia, having accommodation provided is often a necessary condition for taking up work in Poland. Nearly half of employers hiring foreigners offer housing as part of the employment package. A person who has come to work usually has neither the time nor the resources to rent an apartment on the open market right away. How can employers organize housing for temporary workers so that it meets standards, doesn't create problems, and doesn't strain the budget?

Standards for worker accommodation

There is no single piece of legislation regulating standards for worker housing. In practice, sanitary, construction and occupational health and safety regulations apply. At minimum, each person must be provided with their own sleeping place, access to a kitchen and bathroom, heating and running water. The market standard in 2026 is a multi-person room (2-4 people) in an apartment or workers' housing, equipped with a washing machine, refrigerator, stove and bedding. Employment agencies and the National Labour Inspectorate (PIP) are responding ever more strictly to cases of overcrowding and poor conditions, which damage an employer's image, generate complaints and make it harder to retain workers.

How much does housing for workers from Ukraine cost?

Costs depend on location and standard. In large cities (Poznań, Wrocław, Łódź) it's PLN 800-1200 per month for a place in a multi-person room. In smaller towns and industrial zones, amounts drop to PLN 500-800. The employer can cover the full cost or deduct part of it from the employee's wages, but this requires written consent and preserving the amount exempt from deductions. Accommodation provided at the employer's expense counts as employee income, on which social security (ZUS) contributions must be calculated. Case law from the regional administrative courts (WSA) in Łódź and Opole, however, indicates that accommodation provided in the employer's interest does not create a personal income tax (PIT) obligation. Important: transparent communication about deductions is key, since hidden accommodation costs that only appear on the payslip are a common cause of employees losing trust.

Models for organizing accommodation

The first model is own housing: the employer rents apartments or houses and manages them directly. This gives full control but requires administrative handling (lease agreements, bills, cleaning, repairs, settlements with employees). The second model is accommodation through an agency: the agency provides housing as part of its service and includes the cost in the rate or invoices it separately. This takes the entire housing logistics off the client's hands. The third model involves specialized worker housing operators, who offer ready-made solutions with administrative support, cleaning, bedding changes and monitoring of the apartments' condition.

What to pay attention to when organizing accommodation?

Distance from the workplace is the first factor: a long commute increases fatigue and the risk of lateness. The mix of roommates matters: workers on different shifts sharing a room disrupt each other's sleep. Clear house rules (cleaning, guests, quiet hours) reduce conflicts. It's also worth regularly checking the technical condition of the apartments and responding to reports, since neglected housing is a simple way to lose employees.

FAQ - frequently asked questions

1. Does the employer have to provide accommodation for foreigners?

There is no legal obligation. In practice, however, it is a market standard in manufacturing and logistics, without which it is difficult to attract workers from abroad.

2. Does the cost of accommodation need to be added to the employee's income?

ZUS contributions must be calculated on the value of the benefit. Case law from the WSA, however, indicates that accommodation provided in the employer's interest does not constitute income subject to PIT.

3. How many people can live in one room?

Sanitary regulations do not set a fixed limit. The market standard is 2-4 people per room, with a minimum of 5 m² per person. Overcrowding quickly leads to conflicts, complaints and departures.

4. Who should manage the housing?

With a few apartments, this can be done in-house. At a larger scale (20+ people), it's worth outsourcing to an agency or a housing operator to relieve the internal HR department.