The right to work in this case depends on whether the foreigner had a valid entry and stay entitlement on 14.03.2020. According to the regulations introduced on 31 March 2020, if a national visa or a temporary residence permit expires in the period from 14 March 2020, it is automatically extended for the duration of an epidemic and an additional 30 days after the cancellation of the epidemic state/epidemic emergency. Additionally, the legislation introduced on 18 April 2020 permits the extension of legal residence for foreigners staying in Poland under the visa-free regime, Schengen visas and residence documents issued by the other Schengen States until the 30th day following the cancellation of an epidemic state or an epidemic emergency (the one that will be last in force). More information HERE.
Consequently, if the foreigner in question had one of the residence documents as mentioned earlier on 14.03.2020, applied for temporary residence and work permit after 14.03.2020 and currently has a declaration of entrusting work, they may take up employment under the conditions specified in the declaration and for the period for which the declaration was registered, but not longer than until the end of the period of extended stay (i.e. until 30 days after cancelling the epidemic state/epidemic emergency). After the expiration of this period, they stay will already be regulated by the provisions of the Act on Foreigners, i.e. art. 108 of the Act, and then, to continue employment legally, they must receive a stamp in their passport confirming that they have submitted their application and have completed the formal deficiencies of that application.