Is the foreigner who is to take up work for you an EU, EEA or Swiss citizen?

Citizens of EU countries, the EEA, and Switzerland may work in Poland without obtaining any work permits, and they may work in the same way as Polish citizens. 
They also do not need any visa nor a temporary residence permit. 
Remember, however, that as an employer you have to sign a contract with an employee no later than on the day s/he starts work, pay income tax contributions, and report your employee to compulsory ZUS insurance.

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