Temporary residence permit for the purpose of performing work in the framework of an intra-corporate transfer (ICT)

Requirements

For a foreigner to be able to obtain a temporary residence permit to perform work as part of an intra-corporate transfer, it is necessary for them to meet the following requirements in a cumulative manner:

• they are people entitled to obtain a temporary residence permit to perform work as part of an intra-corporate transfer – they are therefore third-country nationals or stateless persons, and at the time of the application in this case they are outside the EU or stays in Poland on the basis of a temporary residence permit granted to perform work as part of an intra-corporate transfer and intends to continue their stay for the same purpose. Poland should be their first or main (longest stay) destination country.

At the time of submitting the application, m.in may not run a business in Poland or have a temporary residence permit to: study at university, conduct scientific research or long-term mobility of a researcher, or apply for one of these permits.

• both the declared and the actual purpose of their stay on the territory of the Republic of Poland is to perform work in the receiving entity, having its registered office on the territory of the Republic of Poland as a managerial employee, specialist or employee undergoing an internship;

• the performance of such work must be the basis for applying for a temporary residence permit as part of an intra-corporate transfer, and at the same time must justify their stay on the territory of the Republic of Poland for a period longer than 3 months;

• the host entity in which they will perform their work must have certain capital and organizational links with the parent employer, and more specifically be its branch or representative office, or belong to the same group of enterprises as the parent employer;

• the parent employer, posting a foreigner temporarily to work in Poland in the host entity, has its registered office outside the territory of the EU Member States and the EEA and Switzerland;

• immediately before the date of the intra-corporate transfer, they were employed within the same undertaking or group of undertakings for a continuous period of at least:

• 12 months - in the case of work as a managerial employee or specialist;

• 6 months - in the case of work as an employee undergoing an internship.

• the receiving entity will comply with the formal requirements related to the permit, including: submitting an application for granting the foreigner a permit, on the form, together with a photocopy of a valid travel document (or in justified cases, if the foreigner does not have a travel document and it is not possible to obtain it – another document confirming their identity) and other necessary attachments and will pay stamp duty;

• in the case of work as a managerial employee or specialist – the foreigner has professional qualifications adequate to the subject of activity of the receiving entity and experience necessary to perform work in this unit. Therefore, they have appropriate managerial qualifications and experience – in the case of managerial staff or specialist knowledge – in the case of a specialist;

• in the case of work as an employee undergoing an internship – the foreigner has a diploma of higher education;

• in the case of regulated professions – the foreigner meets the specific requirements specified by law to perform work in a given profession;

• at the end of the period of secondment, the foreigner may return to their parent employer or to another undertaking belonging to the same group of undertakings established outside the territory of the European Union;

• has health insurance within the meaning of the Act of 27 August 2004 on health care services financed from public funds or confirmation of coverage by the insurer of the costs of treatment on the territory of the Republic of Poland;

• has a guaranteed place of residence in Poland;

• a written contract concluded on the basis for the performance of work, or a document issued by the parent employer constituting the basis for an intra-corporate transfer contains elements strictly defined in the Act, such as:

• intra-corporate transfer period

• the seat of the receiving entity,

• position in the receiving entity,

• remuneration and other working conditions of the foreigner in the host entity;

• in the case of performing work as a trainee employee, the contract for a traineeship in the receiving entity shall specify in addition:

• internship program

• duration of the traineeship

• conditions of supervision over a foreigner during the internship;

• the remuneration which they will receive, and which results from the contract or the posting document, is not lower than the remuneration of employees performing a comparable type of work or in a comparable position on the same working time, and at the same time not lower than 70% of the average monthly gross salary in the voivodeship in which the host entity has its registered office, in the year preceding the submission of the application for a permit;

• the remuneration received is sufficient to cover the costs of maintaining the foreigner and their dependent family members. The amount of income must be higher than PLN 776 per month if the foreigner manages independently and does not have dependents or exceed PLN 600 per month for each family member.