The Special Act has been amended to extend temporary protection and the legal stay of Ukrainians in Poland until 4 March 2026. This is likely the last amendment, so employees and employers are advised not to delay filing for temporary residence or Single Permits. From 1 January 2026, the CUKR procedure will allow simplified electronic residence cards, while obtaining a PESEL in person may create administrative and tax compliance challenges.
The President of the Republic of Poland has signed an amendment to the Act on Assistance to Citizens of Ukraine in Connection with the Armed Conflict on the Territory of that State (the “Special Act”), together with a package of accompanying legislative measures. The amendment entered into force on 30 September 2025.
Extension of temporary protection
Although the temporary protection regime introduced by Council Implementing Decision (EU) 2025/1460 of 15 July 2025 will remain in place until 4 March 2027, ensuring that Ukrainian citizens benefit from the broader EU guarantees, the Special Act regulated temporary protection in Poland only until 30 September 2025. The amendment extends temporary protection in Poland under the existing conditions until 4 March 2026, thereby reducing administrative burdens for Ukrainians, preventing procedural complications related to the issuance of certificates, and ensuring the continued use of the Diia.pl application (which functions as a Polish residence permit confirming temporary protection).
Prolongation of legal stay for those not covered by the temporary protection
The amendment also prolongs the legal stay of Ukrainian nationals who entered Poland after 24 February 2022 and whose visas or residence permits expired thereafter. Their stay, initially valid until 30 September 2025, is now extended to 4 March 2026. From a business perspective, this guarantees uninterrupted access to the labour market and greater legal certainty for employers relying on Ukrainian workers to fill critical staffing gaps.
Final amendment of the Special Act for Ukrainians
Importantly, the Chancellery of the President has announced that this is the last amendment to the Special Act that will be signed. Both employers and employees should therefore plan ahead. In particular, employees may apply for a temporary residence permit while still benefiting from temporary protection or extended stay. This should not be left until the final moment. The Special Act already provides Ukrainians working in Poland, as well as their non-working family members, with the option to apply for a Single Permit or a dependent residence permit.
Transition to standard immigration status
On 16 September 2025, the Council of the EU issued guidance to Member States on the gradual withdrawal of temporary protection once the situation in Ukraine allows. In Poland, transitioning from temporary protection to a standard immigration status will be possible through the Single Permit, dependent permits, or a new simplified procedure.
CUKR procedure
The Special Act introduces an additional mechanism known as the “CUKR” procedure, which will enable Ukrainian nationals under temporary protection to apply electronically for a residence card through a simplified process. A CUKR card will grant open access to the labour market and the right to conduct business activities under the same conditions as Polish citizens. While the framework is already in place under the Special Act, the electronic system is not yet operational. A preliminary launch date of 1 January 2026 has been announced. This will provide another pathway for Ukrainians in Poland to transition away from temporary protection.
Additional legislative changes – PESEL number (effective 1 January 2026)
The legislative package also amends the Act of 24 September 2010 on Population Records. Under the new provisions, all non-EU/EEA nationals (including those from outside the European Free Trade Association and Switzerland) will be required to appear in person when applying for a PESEL number (a Polish national identification number, used inter alia for tax purposes). This requirement did not exist previously.
The amendment to the Special Act has temporarily addressed the issues and uncertainties related to the extension of the legal stay of Ukrainian nationals in Poland. However, employers and employees should be aware that this may be the final amendment to the Special Act and are therefore strongly encouraged not to delay filing applications for temporary residence permits.
The new requirement to apply for a PESEL number in person may create significant administrative and tax compliance challenges for both employers and employees, particularly in the case of secondments. Not all foreign employees will be able to appear in person, and certain tax obligations may arise after their departure from Poland, leading to additional burdens, delays, and the risk of penalties. This change may therefore significantly affect the ability of many foreign workers to comply with Polish legal requirements, including their tax settlements.
Importantly, the PESEL number also serves as a tax identification number in Poland. If an individual is required to obtain a PESEL but leaves Poland before collecting it in person, no other person can obtain it on their behalf. This may result in serious complications when fulfilling Polish tax filing obligations.
We can support both employers and employees by:
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Jadwiga Chorązka
Partner, Tax Advisor
Emilia Piechota
Managing Director
Grzegorz Ogórek
Director
Filip Kowalski
Immigration Senior Manager
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