Starting from January 1, 2026, the National Labour Inspectorate (PIP) is expected to receive significantly expanded powers in employment oversight. According to the government’s draft bill, a labour inspector will be able – by issuing an administrative decision – to reclassify a civil law contract (e.g., a B2B contract or mandate contract) as an employment relationship. Importantly, such a decision would be immediately enforceable, meaning that from the date of issuance, the employer would have to treat the contractor as a full-time employee.
A shift in approach
Until now, reclassifying a civil law contract into an employment relationship required a lengthy court process. Under the proposed rules:
- PIP would no longer need to file a lawsuit – the inspector’s decision alone would suffice,
- the burden of proof would shift to the employer or contractor – they would have to demonstrate that the cooperation does not bear the characteristics of employment,
- the decision would specify key employment conditions: type of work, working hours, workplace, start date, and remuneration (if not specified – the minimum wage).
Consequences for employers
An inspector’s decision would impose immediate obligations on the company, including:
- creating an employee personnel file,
- sending the employee for a medical check-up,
- registering them with the Social Insurance Institution (ZUS) and paying contributions,
- withholding PIT advances,
- ensuring employment rights (e.g., paid leave, protection against dismissal).
Crucially, the decision would apply even if the contractor did not wish to switch to an employment contract.
Appeal procedure
Employers would be able to appeal the inspector’s decision:
- within 7 days to the Chief Labour Inspector,
- subsequently to the labour court – within one month of receiving the Chief Inspector’s decision.
However, an appeal would not suspend the enforceability of the decision – until a final court ruling is issued, the company would have to treat the contractor as an employee.
Risks for companies
For businesses, the proposed changes may bring significant challenges, such as:
- higher employment costs (e.g., ZUS contributions for contractors or students who were previously exempt),
- the need to immediately adjust the cooperation model,
- the risk of court disputes and tax/insurance adjustments if the PIP decision is later overturned,
- reduced contractual freedom – the contractor’s will to remain B2B could be disregarded.
What should employers do?
To minimize the risk of current contracts being challenged, companies should already:
- review all civil law and B2B contracts,
- verify whether the way the work is performed shows characteristics of employment,
- prepare documentation and procedures in case of a PIP inspection,
- consider changes to cooperation models to reduce the risk of forced “employment contracts”.
Conclusion
The draft amendment expanding PIP’s powers is one of the most significant planned changes in the Polish labour market in recent years. If adopted in its current form, from 2026 B2B contracts and civil law contracts could be widely reclassified into employment relationships – by administrative decision, without the need for court proceedings.
However, this is still a government draft – the final shape of the regulations will only be known after the legislative process is completed. Businesses should nonetheless start monitoring the situation and preparing for potential changes to avoid unforeseen costs and legal risks.
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