Can you hire a foreigner who has no PESEL number yet?

A recently arrived foreigner often does not yet have a PESEL — the commune assigns it at registration or on request. The contract can be signed without a PESEL (passport identification); the ZUS registration also goes through with a passport.

A PESEL will be needed for tax settlements — make sure the employee obtains it in the first weeks. It is the employee's task, but you will feel the consequences of its absence at PIT-11.