Tuesday, 9:40. An HR manager in Łódź gets an email from the MOS system: “Please complete and sign Attachment 1.” Her new hire from Nepal has been working for the company for a year, his current stay documents end in a few weeks, and she has no idea whether she files the application or he does. Sound familiar? When people ask about a karta pobytu (Polish residence permit) for an employee, the real question is: what must the employer do, and what stays with the foreigner? The answer is simpler than it looks. But a few small things – an electronic signature, the form of the contract, reporting deadlines – can freeze a case for weeks. Let’s go through it step by step.
Who files the karta pobytu application, and what falls on the employer?
First, the basics. A temporary residence and work permit (the “single permit”, which ends with a residence card) is issued by the voivode – on the foreigner’s application, not the employer’s. Since 27 April 2026, applications go through the Module for Case Handling (MOS) only, and only electronically. The company’s part is still critical: without its document, the application simply can’t be submitted.
The rules are described on the official MOS page for the single permit. In practice, the roles split like this:
- The foreigner starts the application in MOS, enters the employer’s email address, attaches the required documents, pays the PLN 440 permit fee and shows up for fingerprints.
- The employer completes and e-signs Attachment 1, provides working conditions that match what was declared, and watches the reporting deadlines after the permit is issued.
- The voivode checks that everything fits together – so the data in the attachment, contract and application should match.
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Attachment 1 in MOS: how does the employer sign it after 27 April 2026?
This is where most cases get stuck. The system emails a link to the address the employee entered, and the company has to fill in the attachment electronically. Until it does, the employee can’t finish submitting the application. The same date also brought new templates for attachments 1–5, so old files from the internet won’t work.
- Find out who represents the company (per KRS or CEIDG). If representation is joint – say, two board members – each of them must sign. The system sends a separate notification to every address listed.
- Check that each signer has a trusted profile, an e-ID with a personal signature, or a qualified electronic signature. The attachment is signed via login.gov.pl.
- Fill in true data: position, working time, salary, type of contract. The office will compare it with the rest of the file.
- Tell your employee the attachment is done – only then can they complete the application.
For the company’s side of the process, see also biznes.gov.pl and the gov.pl portal for foreigners. We also walk through the full employer path in our guide to hiring a foreigner in Poland.
Contract and salary: what working conditions must the employer provide?
The office doesn’t judge whether your employee is “good”. It checks that the job is real and the conditions are lawful. This is where the employer has the most influence.
- Pay can’t be below the legal minimum. In 2026 that’s PLN 4,806 gross per month, and the minimum hourly rate is PLN 31.40 (relevant for contracts of mandate, among others).
- A written contract, handed over before work starts – in Polish and in a language the foreigner understands. This comes from the Act of 20 March 2025, in force since 1 June 2025.
- A single permit is issued for 3 months to 3 years and ties the foreigner to one employer. Changing companies isn’t just a new contract – it’s a separate procedure.
- Position, working time and salary in the contract should match what’s written in Attachment 1.
About the fee: the PLN 440 permit fee is formally paid by the applicant – the foreigner. Many companies reimburse it, but that’s your agreement, not an office requirement.
After the card is issued: what must the employer report, and how fast?
Getting the permit doesn’t end your duties. The rules include short reporting deadlines. According to summaries of the new rules, the employer has 7 days to notify when the foreigner didn’t start work within two months of the permit becoming valid, or stopped working for that long. The voivode must also be told if the foreigner ends work more than two months before the permit expires. For loss of a job, a 15-day deadline is mentioned.
Important: deadlines depend on the exact situation (and some official texts count working days), so check the current wording on Zielona Linia or ask us before you report. Missing information duties under the 2025 Act can bring a fine of up to PLN 5,000.
Example (illustrative, composite): Magda, an HR specialist at a manufacturing company near Poznań, hired a welder from India. The application sat for a week because the second board member had no trusted signature and nobody noticed the system was waiting for their attachment. Once the signatures were fixed, the case moved. Now Magda checks who represents the company before the application is even started.
Practical tip: before your employee starts the MOS application, check three things – who represents the company, whether each of them has an e-signature, and whether the contract matches the data for the attachment. It takes 20 minutes and can save weeks.
What do employers most often miss?
- Attachment 1 sits in an inbox because the MOS email landed in spam or went to someone who left the company.
- The wrong person signs, or only one of two required representatives does.
- The contract is in Polish only, and the employee can’t read it.
- Salary or working time changes after filing, and nobody reports it.
- A report about ending or interrupting work gets pushed “until later” while the deadline runs.
If your employee is already waiting for a decision, our article on how long a karta pobytu takes will help set expectations.
How does Legal Solutions help companies that hire foreigners?
We legalize foreign employees for companies: we help prepare Attachment 1, check that the contract matches the application, run the case with your employee, and remind you of deadlines after the permit is issued. We’re not a law firm of advocates or legal advisers – we handle preparation and formalities. Details for businesses: legalsol.pl/b2b.
Frequently Asked Questions
Does the employer file the karta pobytu application for the employee?
No. The foreigner files the application for a temporary residence and work permit in MOS. The employer completes and e-signs Attachment 1 – without it, the application can’t be submitted. Afterward, the company is responsible for working conditions that match the declaration and for timely notifications.
What happens if the employer doesn’t complete Attachment 1?
The employee can’t finish the application in MOS. The system only lets the process be completed after the attachment is filled in. If the end of legal stay is close, every day of delay on the company’s side can hurt the employee.
Who pays the PLN 440 fee for a work and residence permit?
Formally, the applicant – the foreigner – pays when filing. Whether the company reimburses it is up to your agreement. It’s smart to put that in writing, so there’s no argument later.
Can my employee just switch employers and keep the card?
A single permit is tied to one employer. Changing companies requires a separate procedure, not just a new contract. Before a new employer takes someone on, it should check on what basis the person is legally staying in Poland.
Hiring foreigners and don’t want to guess whether the paperwork is complete? Legal Solutions — 98% approval rate.