The amendment to the National Labour Inspectorate Act, which will enter into force on 8 July 2026, significantly changes the legal environment for entities operating under a B2B cooperation model and employing individuals under mandate contracts. The new regulations strengthen the inspection powers of the National Labour Inspectorate (PIP) and increase the risk of civil-law relationships being challenged where, in practice, they may meet the criteria of an employment relationship as defined in Article 22(1) of the Labour Code.
As a result, businesses should reassess how such cooperation is organised, the level of contractor subordination, and the contractual provisions currently in use.
What Is Changing?
Administrative Decision Confirming the Existence of an Employment Relationship
The most significant change is the granting of authority to Regional Labour Inspectors to issue administrative decisions confirming the existence of an employment relationship. Until now, this authority was vested exclusively in labour courts.
Not Only B2B Contracts. Mandate Contracts Also Under Inspectors’ Control
The new powers of the National Labour Inspectorate (PIP) cover not only cooperation carried out under B2B arrangements but also mandate agreements. This means that inspections may concern any situation in which work is performed in a manner similar to an employment relationship, regardless of how the contract between the parties is formally named.
Important: Both B2B contracts and mandate agreements may be thoroughly analysed to determine whether the manner in which duties are performed exhibits characteristics typical of an employment contract.
Procedure:
- Stage I – Labour Inspector’s Order: following an inspection and after allowing the parties to present their positions, the inspector issues a written order requiring the identified breaches to be remedied within a deadline that expires before the inspection is concluded.
- Stage II – Regional Labour Inspector’s Decision: if the order is not complied with will proceedings be initiated and concluded with a decision confirming the existence of an employment relationship.
The decision must specify (subject to statutory presumptions):
• the parties to the employment contract;
• the type of contract (presumption: indefinite-term contract);
• the date of conclusion (as a rule: the date of the decision; exception: the date of inspection if the employer terminates the B2B agreement during the proceedings);
• the type and place of work (presumption: the employer’s registered office);
• working time (presumption: full-time employment);
• remuneration (presumption: minimum wage).
Important: The legal effects of the decision apply from the date of its issuance and extend to employment law, tax law, social and health insurance obligations, as well as mandatory contributions to designated public funds.
Regional Labour Inspector’s Claim Before a Court
Instead of issuing a decision, the inspector may file a claim seeking a declaration of the existence of an employment relationship, particularly where earlier periods need to be covered. The initiation of administrative or court proceedings interrupts the limitation period for employee claims.
Individual Interpretations Issued by the Chief Labour Inspector
From 8 July 2026, the Chief Labour Inspectorate will issue individual interpretations of Article 22(1) of the Labour Code upon application by an employer or another entity subject to PIP inspection.
- Fee: PLN 40 for each separate factual situation.
- Deadline: 30 days from submission of a complete application.
- Form: administrative decision subject to appeal before a regional court.
- Applicant protection: no administrative or financial sanctions for acting in accordance with the interpretation.
Important: The interpretation is binding on PIP, and an inspector may challenge the cooperation model only if the underlying facts differ. Once issued, the interpretation is automatically forwarded to ZUS and the National Revenue Administration (KAS).
Extension of PIP Inspection Powers
From 8 July 2026, inspections concerning occupational health and safety, employment legality, and civil-law contracts may be carried out in relation to all businesses for which work was performed by natural persons (including under B2B arrangements) during the year preceding the inspection, regardless of whether the entity has employer status.
Important: Inspections may be carried out not only at the business premises but also remotely, using electronic means of communication. As part of an online inspection, inspectors may request the submission of documentation in electronic form, access to data and records maintained in IT systems, and the provision of explanations remotely.
Cooperation between the National Labour Inspectorate (PIP), the Social Insurance Institution (ZUS) and the National Revenue Administration (KAS)
The new powers of the National Labour Inspectorate are associated with increasingly close cooperation between PIP, ZUS and KAS in the area of data exchange and analysis of businesses’ settlements. Data on employment, social security contributions and taxes are combined to assess the actual nature of work performed and the forms of cooperation. Inspections are planned based on joint analyses that help identify non-standard or higher-risk employment models.
Increase in Financial Penalties
| Type of Violation | Before 8 July 2026 | From 8 July 2026 |
| Labour Code offences under Articles 281–283 | PLN 2,000–60,000 | PLN 1,000–30,000 |
| Other offences currently subject to fines of PLN 1,500–45,000 | PLN1,500–45,000 | PLN 3,000–90,000 |
| Entering a B2B contract under conditions constituting an employment relationship | not punishable | PLN 2,000–60,000 |
| Fine imposed by a labour inspector | up to PLN 2,000 | up to PLN 5,000 |
| Dismissal of an employee covered by a PIP decision | No specific provision | PLN 2,000–60,000 |
Amnesty
An entity that entered a B2B contract displaying the characteristics of an employment relationship before 8 July 2026 and voluntarily concludes an employment contract by 8 July 2027 will not be subject to a fine solely for entering into such a contract. The amnesty does not apply to contracts concluded after 8 July 2026. The amnesty does not exempt entities from the obligation to settle outstanding social security contributions and taxes.
Important: Under the transitional provision (Article 16), an entity that entered into a B2B contract displaying the characteristics of an employment relationship before 8 July 2026 and voluntarily concludes an employment contract by 8 July 2027 will not be fined solely for having entered into a civil-law contract under employment-like conditions.
Preparing for the Changes with KR Group
Business Support – Key Actions to Be Implemented by 31 July 2026
- Legal audit of active B2B contracts to assess employment relationship characteristics.
- Identification of high-risk contracts and preparation of a priority remediation action plan.
- Training for HR teams and managers.
- Updating B2B contract templates.
Strategic Support – Key Actions to Be Implemented by 8 July 2027
- Submission of an application for an individual interpretation to the Chief Labour Inspectorate (only following a positive audit outcome).
- Implementation of a process for monitoring the performance of B2B contracts.
- Archiving documentation relating to each B2B engagement for at least 10 years.
- Preparation of inspection-response procedures.
KR Group’s Opinion
The amendment to the National Labour Inspectorate Act fundamentally changes the risk landscape for entities operating under a B2B cooperation model. The risk of contract reclassification is being replaced by the risk of an immediate administrative decision binding on the employer, ZUS and the tax authorities. For the first time, entering into a B2B contract under conditions constituting an employment relationship becomes an offence punishable by a fine of up to PLN 60,000 for each individual case.
