Many temporary workers wonder: can I work for two employers at the same time? Is it legal? What about ZUS contributions and taxes? This guide explains the rules for foreign nationals working in Poland.
Does Polish Law Allow Working Two Jobs Simultaneously?
Yes — the Polish Labour Code does not prohibit working for multiple employers at the same time. You can sign contracts with several companies, as long as you do not violate any non-compete clause or contractual terms. However, restrictions may apply depending on the type of work permit you hold.
Work Permit and a Second Employer
If you are working in Poland on a work permit (type A, B or C), the permit is issued for a specific employer and position. This means:
- You may legally work only for the employer named on the permit.
- Working for a second employer requires a separate work permit, which that employer must apply for at the regional governor's office.
- If you have a declaration of intent to entrust work (oświadczenie) — the same principle applies: the document is tied to one employer and one role.
Exception: Residence Permit or Temporary Protection
If you hold a temporary residence and work permit (karta pobytu with right to work) or you are covered by temporary protection (Ukraine, PESEL with UKR flag), you face no employer restrictions. You may work for any number of employers in Poland simultaneously — no additional permits required.
ZUS Contributions with Two Employers
Every employer you work for is obligated to pay ZUS social insurance contributions from your salary. Key rules:
| Contribution | Rule with two employers |
|---|---|
| Pension and disability | Paid on each contract until the annual contribution base limit is reached (30× projected average monthly salary) |
| Sickness | Mandatory for each employment contract; voluntary for civil-law contracts (zlecenie) |
| Health (NFZ) | Paid on each contract with no limit |
| Accident and Labour Fund (FP) | Paid by the employer on each contract |
Practical effect: higher monthly deductions, but you build higher future benefits and have health cover with each employer.
Income Tax (PIT) with Two Employers
Each employer deducts monthly income tax advances. In the annual settlement (PIT-37 form) you combine income from all employers:
- Submit PIT-2 to only one employer — the one that pays you more, or the first one you start with. Only one employer may apply the tax-free allowance (30,000 PLN per year).
- At year-end you receive a PIT-11 statement from each employer separately.
- All income is declared in one annual tax return.
- If both employers applied the tax-free allowance, you may owe additional tax at year-end settlement.
Working Hours — Limits
Polish labour law sets a maximum of 8 hours per day and 40 hours per week in the standard working-time system. These limits apply separately to each employer. From a health and safety perspective, however, working a combined total of more than 48–60 hours a week carries real health risks.
Non-Compete Clause
Check your contract for a non-compete clause (zakaz konkurencji). It may prohibit working for companies in the same industry during the employment or for a defined period after it ends. Breaching it can result in a contractual obligation to pay compensation to the employer.
Practical Tips for Nexflow Temporary Workers
- Check your permit — call or message Nexflow and give us your document number. We will confirm what your paperwork allows.
- Be transparent with both parties — there is no legal obligation to disclose a second job (unless the contract requires it), but transparency prevents scheduling conflicts.
- PIT-2 to one employer only — avoid a tax-bill surprise at the end of the year.
- Organise your schedule — shift work for two employers is permitted; overlapping hours are not.
Have questions about your specific situation? Contact our HR team — we will help you determine what your documents allow.
➡️ Read also: Work permit vs. declaration in Poland — differences and obligations