Work is a human good that gives a sense of worth, stimulates activity and brings satisfaction from own accomplishments. The Polish penitentiary system treats employment of prisoners as one of basic elements of the educational process carried out in penitentiaries and remand prisons, recognizing it as the most effective method of social rehabilitation. Sentenced persons work for the units they are staying in, and they are also referred to work for external entities. The Prison Service cooperates closely with institutions that, in light of applicable regulations, may employ the sentenced on a gratuitous basis. Therefore, prisoners have an opportunity to pay off a kind of debt to society for committed crimes. They participate actively in social purpose works, for example in commune offices, municipal offices and educational facilities, therapeutic institutions, foundations and associations. If they have financial obligations, especially on account of alimony or a difficult family situation, the Prison Service provides an opportunity for payable work. It refers sentenced persons to work with private entrepreneurs, mainly in manufacturing and service establishments. For those convicts who cannot work outside the prison walls, there is the “Work for Prisoners” programme prepared by the Ministry of Labour, which enables employment in penitentiaries in specially built production halls. Entrepreneurs who place their business activity there provide payable work, and thus enable sentenced persons to repay their debts to the Treasury.