This country research report, prepared within Work Package 4, is focused on the reception conditions and reception policy in Poland and delivered under the H2020 project RESPOND—Multilevel Governance of Mass Migration in Europe and Beyond. In Poland, reception in legal and institutional terms means assistance for foreigners applying for international protection. Its basic scope is governed by the national provisions of the Law on Protection and two ordinances regarding the amount of financial assistance for asylum seekers and rules of stay in centres for foreigners. The most important public body responsible for reception policy is the Office for Foreigners (OF, supervised by the Ministry of Interior and Administration, MIA) and its Department for Social Assistance (DSA). The structure of this report includes several key parts, the first of which is the introduction, outlining the aims and framework of the report. It is followed by a section discussing methodology and sources—the strategies used in gathering data (documents, literature, interviews, and other sources) and analysis of the collected material and the limitations encountered. The next part of the report provides a brief overview of the national legal and institutional frameworks in the field of asylum and reception in Poland as of 2018 (and 2019/2020, if justified) and summarises key developments since 2011. Particularly important for the WP4 report is the section on reception practices in specific policy areas, such as housing and allowances, healthcare (medical) services, early access to education, and early access to the labour market in Poland.