Financial Rights of Ukrainian Refugees in Poland (2026)

The Legal Framework: Specustawa

The Special Act on Assistance to Ukrainian Citizens (Ustawa z dnia 12 marca 2022 r. o pomocy obywatelom Ukrainy w związku z konfliktem zbrojnym na terytorium tego państwa) — commonly called Specustawa — is the legal foundation for Ukrainian refugees' rights in Poland.

This law applies to Ukrainian citizens who arrived in Poland directly from Ukraine after February 24, 2022 (or were already in Poland and could not return). It has been extended multiple times and, as of 2026, remains the primary legal framework. The law grants a bundle of rights that significantly simplify the process of establishing a financial life in Poland.

Step 1: PESEL UKR — Your Foundation

The first financial step for any Ukrainian refugee in Poland is obtaining a PESEL number with UKR status. This number is your key to everything: banking, employment, healthcare, and social benefits.

The process is simplified compared to the standard PESEL application:

• Visit any urząd gminy (municipal office) — you do not need to go to a specific one
• Bring your Ukrainian passport (or any Ukrainian identity document)
• If you have no documents, a declaration of identity is accepted
• The PESEL is typically issued the same day
• You also receive a profil zaufany (trusted profile) for accessing online government services

The PESEL UKR functions identically to a regular PESEL for all financial purposes. Banks, employers, and government agencies cannot distinguish between PESEL UKR and regular PESEL in their systems — both are valid 11-digit identification numbers.

Step 2: Opening a Bank Account

With your PESEL UKR and Ukrainian passport, you can open a bank account at any Polish bank. You do NOT need a Karta Pobytu.

Banks that have been most proactive in serving Ukrainian clients:

• PKO BP — has the largest branch network and was among the first to create Ukrainian-language onboarding materials. Many branches in cities with large Ukrainian communities have Ukrainian-speaking staff.
• mBank — the smoothest online application process. Their app is available in English (not Ukrainian, but more accessible than Polish for many). Account opening possible with just passport and PESEL.
• Santander — has dedicated Ukrainian client service in major cities. Competitive account terms.
• ING Bank Śląski — good digital banking experience with English app option.

A Polish bank account is essential for receiving salary, accessing social benefits (including 800+), building credit history, and managing daily finances. Open one as soon as you have your PESEL UKR.

Step 3: Employment Rights

Under the Special Act, Ukrainian citizens can work in Poland without a separate work permit. This is a significant right — normally, non-EU citizens need either a work permit or a specific residence permit that authorizes employment.

Key details:

• You can work on any type of contract: umowa o pracę, umowa zlecenie, umowa o dzieło, or B2B
• The employer must notify the powiatowy urząd pracy (district labor office) within 14 days of your employment start date — this is the employer's responsibility, not yours
• You have the same labor rights as Polish workers: minimum wage (currently 4,300 PLN/month gross), maximum working hours, paid vacation, and ZUS contributions
• Self-employment (działalność gospodarcza) is also permitted — you can register a business in CEIDG using your PESEL UKR

When you start working, your employer registers you with ZUS, which automatically provides you with health insurance and pension contributions. Your salary should be paid to your Polish bank account.

Healthcare Access: NFZ

Ukrainian refugees under the Special Act have full access to the NFZ (National Health Fund) public healthcare system. This includes:

• GP visits at any NFZ-contracted clinic (register with a family doctor using your PESEL UKR)
• Specialist consultations (with GP referral)
• Hospital treatment including surgery and emergency care
• Prescription medications at subsidized prices
• Maternity care (prenatal care, delivery, postnatal care)
• Mental health services — including trauma counseling
• Dental care for children and basic adult services

If you are employed, your healthcare is covered through ZUS contributions (deducted from salary). If you are not employed, the municipal government covers your healthcare contribution. Either way, you have NFZ access.

For more on the Polish healthcare and insurance system, see our detailed guide.

Social Benefits and Financial Support

Jednorazowe świadczenie (One-Time Benefit)

Upon registering your PESEL UKR, you are entitled to a one-time payment of 300 PLN per person. This is designed to help with immediate living expenses upon arrival. The application is submitted at the urząd gminy during PESEL registration.

800+ (Child Benefit)

Ukrainian families receive the same 800+ benefit as Polish families: 800 PLN per month per child under 18. This is a significant financial support — for a family with two children, it means 1,600 PLN per month. The application is submitted through the ZUS portal (PUE ZUS) or the mObywatel app using your profil zaufany.

Rodzinny Kapitał Opiekuńczy (Family Care Capital)

Families with children aged 12-36 months can receive 12,000 PLN per child, paid either as 500 PLN/month for 24 months or 1,000 PLN/month for 12 months. This applies to the second and subsequent children in the family. Application through ZUS.

Housing Support

Some municipalities offer housing subsidies for Ukrainian refugees. The specific programs and amounts vary by city. Contact your local MOPS (Miejski Ośrodek Pomocy Społecznej — Municipal Social Assistance Center) for current programs in your area. In some cities, temporary accommodation is still available through NGOs and volunteer networks.

Building Toward Financial Independence

The rights provided by the Special Act give you a foundation. Building true financial independence requires deliberate steps:

Months 1-3: Establish the Basics

Get your PESEL UKR, open a bank account, find employment, and register with a GP. Start receiving salary through your Polish bank account. File for any social benefits you are entitled to.

Months 3-6: Start Building Credit

Once you have regular income flowing through your bank account, start building your BIK credit history. A phone contract with installment purchase is the easiest first step. Some non-bank lenders offer "first loan free" products that can also help establish a BIK record.

Months 6-12: Expand Financial Services

After 6 months of on-time payments and stable employment, you are positioned to apply for a credit card at your bank, consider savings accounts for building an emergency fund, and begin exploring loan options if needed.

Year 2+: Consider Long-Term Goals

With a year or more of employment history and a positive BIK record, you can access bank loans for larger needs. If you are considering staying in Poland long-term, apply for a regular residence permit (zezwolenie na pobyt czasowy) alongside the Special Act protection. This provides additional security and opens more financial doors.

Sending Money to Ukraine

Many Ukrainians in Poland send money to family back in Ukraine. The best options:

• Wise — competitive exchange rates, delivers to Ukrainian bank accounts (PrivatBank, Monobank, etc.) within 1-2 business days
• Western Union — cash pickup available across Ukraine, useful for recipients in areas with limited banking
• TransferGo — specializes in Poland-Ukraine corridor, often same-day delivery
• Bank SWIFT transfer — works but expensive (30-50 PLN fee plus poor exchange rates)

For a complete comparison, see our guide on sending money from Poland.

Tax Obligations

If you earn income in Poland, you have the same tax obligations as other workers. Your employer deducts income tax (PIT) and ZUS contributions from your gross salary. You must file an annual tax return (PIT-37 or PIT-36) by April 30th of the following year.

Important: file your tax return even if taxes were fully withheld by your employer. You may be entitled to a refund, especially if you started working mid-year (the 30,000 PLN tax-free allowance may not have been fully utilized) or if you have eligible deductions (child tax credit, charitable donations).

Poland and Ukraine have a double taxation treaty. If you have income from both countries, you will not be taxed twice on the same income — but you may need professional help to ensure proper reporting. Seek a doradca podatkowy (tax advisor) if your situation is complex.

Useful Contacts and Resources

• Ukrainian Consular Offices — Warszawa, Kraków, Lublin, Gdańsk, Wrocław. For document replacement and consular services.
• MOPS (Municipal Social Assistance Center) — available in every city. Help with social benefits, housing, and emergency assistance.
• Powiatowy urząd pracy (District Labor Office) — employment support, job listings, training programs.
• NFZ Patient Helpline: 800 190 590 — information about healthcare access (available in Polish).
• UOKiK Consumer Helpline: 800 889 866 — consumer protection advice for financial products.
• Ukrainian community organizations — Fundacja "Nasz Wybór," Fundacja Zustricz, and local Ukrainian community centers provide practical support and translation assistance.