Phasing out Poland’s special rules for Ukrainian workers: how should employers prepare?

Poland is entering a pivotal phase in managing the stay and employment of Ukrainian nationals. On 4 March 2026, the Ukrainian Special Act – introduced in response to the mass influx of displaced persons – will cease to apply in its current form. The legal framework that follows is more structured, more formalised and materially different from the emergency regime employers have become used to over the past four years. At the same time, temporary protection will continue until March 2027, new digital procedures under MOS 2.0 (Moduł Obsługi Spraw, or case-handling module, v. 2.0) will replace paper-based filings, and a one-off CUKR residence permit will act as a bridge for Ukrainians seeking longer-term stability.

Employers who rely on Ukrainian workers need to understand how these overlapping regimes interact, how transition rules apply, and which operational steps should be taken during 2026–2027 to maintain compliance and workforce continuity. Based on legislative developments and practical insights from supporting employers in immigration processes, the following sections outline what lies ahead and how to prepare.

End of the Special Act: a new legal landscape from March 2026
The Act phasing out the Special Act was adopted on 23 January 2026 and finalised through parliamentary and presidential procedures shortly thereafter. The legislation confirms that 4 March 2026 is the last day when the current Special Act applies in full. From the next day onward, rules governing the stay and rights of Ukrainian nationals will be either incorporated into existing immigration law or replaced with new, narrower provisions.

The transition is significant. While some solutions remain, others disappear entirely, and employers need to verify whether their workforce still qualifies for simplified stay and work conditions after March 2026.

Temporary protection until March 2027: continuity with stricter conditions
Temporary protection for Ukrainian nationals will continue until 4 March 2027, in line with the EU’s unified approach. However, the conditions attached to this status will be significantly stricter than before.

A key requirement is that Ukrainian citizens must obtain PESEL UKR within 30 days of entering Poland; failure results in loss of eligibility for temporary protection. Those who obtained PESEL UKR on the basis of a declaration rather than a passport must confirm their identity at a municipal office by 31 August 2026 to retain their status.

The rules on permissible absences also tighten. More than 30 days spent outside Poland automatically terminates temporary protection, regardless of the purpose of the trip. For employers with staff assigned to international projects, this is a significant operational constraint and calls for careful planning around travel schedules.

Verification of temporary protection status will continue to rely on whether a foreign national holds a PESEL UKR number. Beneficiaries will also retain access to the diia.pl electronic residence document, which will remain valid until 4 March 2027, eliminating the need to apply for any paper certificate confirming temporary protection.

Validity of existing immigration documents extended
To prevent Ukrainian nationals from unexpectedly falling out of lawful status, Poland will continue to extend the validity of their immigration documents – including visas, visa‑free stays, and temporary residence permits – if their original validity expired on or after 24 February 2022. These extensions will remain in force until 4 March 2027. This mechanism applies exclusively to Ukrainian citizens, and should not be interpreted as a blanket extension of documents issued to all foreign nationals.

At the same time, all residence permit proceedings for all foreign nationals – not only Ukrainians – will remain subject to special rules until 4 March 2027. During this period, statutory deadlines for processing temporary and permanent residence applications do not apply, meaning authorities are not bound by formal decision‑making timeframes. As a result, employers should anticipate that these proceedings may still last well over a year, with no obligation for the authorities to issue decisions within standard administrative deadlines.

Work eligibility after 4 March 2026: notification rules and transitional access
One of the most consequential areas for employers is continuity of work authorisation.

Notifications of entrusting work to a Ukrainian citizen filed on or before 4 March 2026 will remain valid until 4 March 2029, allowing employers to continue assigning work to Ukrainian nationals – whether or not they remain beneficiaries of temporary protection – provided their stay in Poland is legal.

After the Special Act expires, the ability to work on notification becomes more limited:

• Ukrainians under temporary protection can still work “on notification” until 4 March 2027, and subsequently until 2029 if their stay is otherwise legal.
• Ukrainians without temporary protection may work on notification for up to three years from the Act’s effective date.
• Those who hold a CUKR residence permit will have full, unrestricted access to the Polish labour market, without any need for a work permit or notification.

Additionally, employers should note the introduction of penalties: failure to submit a required notification may result in a fine of 1, 000–3,000 złotys, though not constituting illegal employment itself.

Self‑employment: a narrower path from March 2026
As of 5 March 2026, the right to operate a sole proprietorship will be restricted exclusively to beneficiaries of temporary protection. Ukrainians legally staying in Poland on other grounds will no longer be allowed to establish new businesses, although existing registrations may continue under acquired rights.

The CUKR residence permit: a one‑time, three‑year solution
The CUKR permit is a central pillar of the post‑Special Act landscape – a structured, one‑off temporary residence permit valid for three years. It is designed exclusively for individuals holding PESEL UKR and meeting clearly defined conditions.

Eligibility and conditions
To qualify, applicants must:

• Have held UKR status both on 4 June 2025 and on the date of application,
• Maintain uninterrupted UKR status for at least 365 days,
• Have complete biometric and identity data in state registers,
• Not appear in national or Schengen entry‑ban registers,

Children born in Poland to CUKR‑holding mothers may also obtain this permit.

Digital‑only procedure
Applications for CUKR must be submitted exclusively via MOS 2.0, Poland’s new digital immigration platform which is scheduled to be launched in the first half of 2026, potentially as early as April.

Personal attendance at the immigration office is not required unless biometric records are incomplete. All documents, including passport scans and payment confirmations, are filed electronically. The application must be submitted no later than 4 March 2027, and authorities have 180 days to issue the card after receiving a complete file.

Rights and status
The CUKR card grants:

• full, unconditional access to the labour market
• the right to run a business
• Schengen mobility under the 90/180 rule
• legal stay from the moment the application is filed until the residence card is issued
• a stable three‑year residence title from the day the card is collected

The CUKR residence card must be collected by the Ukrainian national within 60 days of its issuance. Failure to collect the card within this timeframe will result in the application being discontinued, and the individual will lose the residence rights derived from the CUKR permit.

The permit can be revoked if the holder poses a threat to public security or leaves Poland for six months or more.

For many employers, CUKR is the recommended solution for key workers whose long-term presence is essential.

MOS 2.0: digital transformation of immigration procedures
The introduction of MOS 2.0 marks a structural shift in how residence applications of all foreigners, not only Ukrainians, are submitted and processed in Poland. The new system – scheduled for activation in 2026, with the launch date to be formally announced at least 14 days in advance – centralises and digitises the entire application process.

The platform requires every applicant to create an authenticated online account. Once a preliminary application is saved, the system automatically generates Annex 1 and sends it to the employer for digital completion and signature. Only after the employer signs and returns Annex 1 can the foreign national finalise and submit the application, along with passport scans, proof of payment and other supporting documents. Proper electronic signature – trusted, personal, or qualified – is required at each stage, for both a foreigner and his employer.

Importantly, once the authority verifies the application, a digital certificate replaces the traditional ‘immigration stamp’ previously placed in passports. While the process can reduce administrative workload, HR teams must adjust their internal procedures to avoid delays and ensure accurate submissions.

 Practical implications for employers in 2026–2027
The transition from the Special Act to the new regime requires employers to plan proactively. Several areas deserve particular attention.

Understanding workforce status
HR and compliance teams should review which employees rely on temporary protection, which have notifications filed before March 2026, and which require CUKR or alternative residence permits. This is particularly relevant for individuals with incomplete biometric data or without confirmed identity, as they risk losing UKR status.

Managing travel‑related risks
Given that a single stay abroad exceeding 30 days nullifies temporary protection, employers should map out travel‑heavy roles, international assignments and project‑based work. In our practice we observe that late identification of status may force last‑minute changes, increasing project costs and causing operational disruptions.

Preparing for MOS 2.0 workflows
HR departments must adapt to the digital workflows, including the timely completion of Annex 1. The shift eliminates paper submissions and significantly reduces opportunities to correct errors post‑submission. Teams need internal guidelines for handling signatures, data accuracy and document preparation, as MOS 2.0 will be applicable to all foreigners applying for residency permits in Poland.

Assessing B2B cooperation models
With sole proprietorship restricted to beneficiaries of temporary protection, organisations dependent on Ukrainian contractors must assess who may be unable to continue B2B arrangements from March 2027 onwards. Alternative setups, including standard employment or the CUKR permit, should be evaluated early.

Ensuring continuity for key employees
Critical staff should be prioritised for CUKR applications as soon as MOS 2.0 becomes operational, especially given the possibility of processing backlogs. Early filing minimises business risk and secures long-term work authorisation.

Conclusion
The phasing-out of the Ukrainian Special Act in March 2026 is not an abrupt end to support mechanisms, but rather a transition into a more structured framework built around temporary protection, digitised procedures and the CUKR permit. Employers who understand these interlocking regimes – and act early to map their workforce, assess risks, and prepare for MOS 2.0 – will navigate the transition smoothly.

Those who delay may encounter unforeseen barriers: travel-related loss of status, inability to continue B2B cooperation, or interruptions in work authorisation. Taking a strategic, forward‑looking approach throughout 2026 and 2027 will help ensure stability, compliance and continuity at a time when Ukrainian workers remain indispensable to many sectors of the Polish economy.

 How EY Poland’s Immigration Team can support employers
Navigating the transition from the Special Act to the new framework built around temporary protection, CUKR and MOS 2.0 will require employers to take well‑structured, compliant and timely actions.

The EY Poland Immigration Team is one of the largest and most experienced in the country, with nearly 100 specialists operating from offices across Warsaw, Kraków, Katowice, Wrocław, Gdańsk, Poznań, Łódź and Rzeszów. The team processes hundreds of applications each month, equipping employers with practical insight into regional practices and upcoming regulatory developments. EY’s experts routinely support organisations in verifying immigration eligibility, reviewing documentation, preparing and implementing internal procedures, and managing work‑permit and residence‑permit processes end‑to‑end.

For companies facing the 2026–2027 changes, EY can help assess the status of Ukrainian workers, identify risks related to temporary protection or upcoming restrictions, and design clear action plans. The team also offers tailored training for HR departments, assistance during inspections by the Labour Inspectorate or Border Guard, and access to the most up‑to‑date regulatory guidance – supported by experts who have held senior roles in national immigration bodies and advise leading employer organisations in Poland.