Part of the Salary “in an Envelope”: What Risks Does a Worker in Poland Face?

A job advertisement in Poland promises an attractive salary, but during the onboarding process it turns out that the worker will receive part of the money officially under the contract and the rest in cash “in an envelope”, with no record in the payroll calculation. At first glance, such an arrangement may seem advantageous: the person receives more than is stated in the documents. The consequences, however, can be unpredictable. The promised rate often turns out to be not a guaranteed income but a scheme through which the worker loses part of their social security entitlements and even jeopardises their legal status in the country.

A Benefit That May Turn Into a Risk

Consider a simple example. A temporary employment agency offers a candidate pay that is noticeably above the minimum wage. The contract, however, will state PLN 4,806 gross (the minimum wage in Poland in 2026), while a further PLN 1,500-2,000 will be paid to the worker in cash, and this portion will not enter the official payroll calculation. As a result, the candidate will indeed receive more in hand, but officially recorded earnings will not match actual earnings. This creates at least three risks.

First - underpayment of contributions and taxes. If the employer does not reflect part of the earnings in the official calculations, it may understate the base on which ZUS contributions and taxes should be calculated. This means that the official data on the worker’s income does not correspond to reality, and the social security entitlements are lower than they would be if the full amount were declared.

It is worth recalling that in Poland it is the employer or another responsible payer that must register the worker with ZUS where the law so requires, and pay the contributions due.

Second - difficulty proving actual earnings. Cash payments that are not recorded in the contract or payroll documents are hard to confirm. When an income certificate is needed - for example, for a bank, a rental application or visa procedures - the officially confirmed amount will turn out to be lower than what the person actually received.

Third - loss of the unofficial part of the salary. If the employer stops paying the agreed cash, it will be very difficult for the worker to prove the amount and demand payment, as there is no written basis for doing so.

At the same time, it is important to understand that paying a salary in cash is not in itself a violation in Poland. It is permitted: by default, salary is transferred to a bank account, but a worker may request in writing to be paid in cash. The risk arises when part of the remuneration is concealed from official records and the actual pay conditions do not correspond to those declared.

How an Envelope Salary Affects the Legality of Employment

For a foreign national, an employer’s breach of salary payment rules may also have consequences for continued employment in Poland.

Since 1 June 2025, Poland has had in force the Act on the Conditions for Permitting the Entrustment of Work to Foreign Nationals on the Territory of the Republic of Poland (ustawa o warunkach dopuszczalności powierzania pracy cudzoziemcom), under which the competent authorities, when examining applications for work permits and entering employers’ declarations on entrusting work to foreign nationals (oświadczenie o powierzeniu pracy) in the register, check whether the employer pays ZUS contributions and taxes.

In particular, the voivode refuses to issue a work permit to an employer that has outstanding arrears in insurance contributions and taxes (except where the employer has obtained an instalment arrangement, a deferral or an exemption from payment), or where work is entrusted to the worker by an entity that is not a legally operating temporary employment agency and the work will be performed for the benefit of a third party.

For a foreign worker, the danger is that the employer’s problems may complicate the continuation of their own legal employment. A work permit is tied to a specific employer and working conditions, and the law makes no provision for extending it - a new application must be submitted. If the new application is submitted on time, the worker may, provided the established conditions are met, continue working while it is being processed. If the employer is unable to do this or a refusal has already been issued, the person will have to find another lawful basis for work consistent with their residence status.

If, however, the right to work has lapsed and the person continues working without a permit or another lawful basis, this constitutes illegal employment. In certain circumstances, a breach of the rules on residence or employment may lead to a decision obliging the foreign national to leave Poland.

That said, a refusal to issue a permit to the employer, or the employer’s debt to ZUS, does not in itself mean automatic deportation of the worker. The consequences depend on their documents, the basis of their stay and the specific circumstances.

For Ukrainian nationals with UKR status (temporary protection), the situation is different: they may work without a work permit - it is sufficient for the employer to submit a notification (powiadomienie) to the district labour office. During the transitional period, other Ukrainians legally residing in Poland may also work on the basis of a notification. The risks connected with work permits therefore affect them to a lesser extent. However, the loss of social security entitlements and the inability to prove actual income are consequences that an “envelope” salary creates for everyone, regardless of status.

How to Spot the Risk Before Signing the Contract

The best time to check an employer’s offer is before the contract is signed, while there is still time to ask questions and the option to decline.

Start by comparing the advertisement with the contract: if, for example, the advertisement promised PLN 6,500-6,800 but the documents state only PLN 4,806 gross, ask for a written explanation of what the difference consists of and whether it will appear in the payroll documents.

Next, ask directly whether the full amount of earnings will be declared for tax and ZUS contribution purposes. If the agency admits that part of the money will be paid “in an envelope” and will not appear in the calculations, the official data on your income will not match reality, and all the risks described above will follow.

Also check whether the agency is entered in the state register of employment agencies, KRAZ (Krajowy Rejestr Agencji Zatrudnienia) - the register can be searched online. A legally operating temporary employment agency must have such an entry. Remember, too, that the employer is obliged to inform you in writing of the working conditions in a language you understand.

Finally, consider what the promised additional payment is based on. You can insist that the terms be put in writing, but such a promise does not remove the main problem: part of the remuneration still remains outside official records, and proving its amount or securing payment will be very difficult.

All in all, if an employment agency is not prepared to include the whole of the promised remuneration in the official calculations, think carefully, before signing, about whether you are prepared to accept such terms. Once work has begun, securing payment of an unofficially promised portion of the salary will be almost impossible.

For information on current Gremi Personal vacancies and employment conditions, call: +380 50 334 93 51, +48 525 275 003.