This article deals with immigrants in Polish economy. The aim of the article is to present the most important research findings, concerning immigrants and enterprises where they are employed. This issue also includes the influence of the COVID-19 pandemic. The authors of this paper focused mostly on Ukrainian immigrants.
 It has been proven that increase in the number of immigrant workers leads to the growth of the Gross Domestic Product, and contributes to the faster growth in remittances from the Republic of Poland to Ukraine. As a result of the adverse impact of the COVID-19 pandemic on sales, non-employment costs were reduced in the service and industrial sectors. Employment changes were not correlated with company’s situation. It is worth noting, that because of the COVID-19 pandemic, some companies may be less inclined to recruit immigrants in the near future, and the overall demand for labor may decrease. This is particularly important, because the primary reason for employment people from abroad was the inability to meet labor needs of the citizens of Poland. The majority of immigrants are employed only to perform physical work which does not require qualifications. Large companies show greater interest in the foreign human capital. Over the past five years, there has been an increase in the number of immigrants who declared their intention to stay in Poland for a longer period of time. More than half of the immigrants stay in Poland, with at least, one family member. On this basis, it may be concluded that the number of immigrants willing to settle in Poland is growing.