The amendment to the regulations governing the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP), signed by the President, may significantly change how cooperation between companies and individuals providing services under B2B or civil law contracts is assessed. These changes are systemic in nature and, in practice, substantially increase regulatory risk for businesses.
End of the “court test” – administrative decision instead of litigation
Until now, where PIP concluded that a given relationship met the criteria of an employment relationship, it had to bring the case before a labour court. Under the new rules:
- a PIP inspector will be able to issue an administrative decision confirming the existence of an employment relationship,
- the decision will have immediate effect going forward,
- the company will be required to treat the contractor as an employee—regardless of any appeal filed.
This is a fundamental shift: the burden of decision-making moves from the courts to an administrative authority.
B2B contracts reclassified as employment
The criteria for assessing whether a B2B arrangement constitutes employment remain those set out in the Labour Code. In practice, the following will be analysed:
- performance of work under supervision,
- specified place and working time,
- continuity and personal nature of services,
- fixed remuneration,
- lack of genuine economic risk on the contractor’s side.
However, the amendment strengthens the authority’s position — where documentation is inconclusive, the inspector may apply default assumptions (e.g. indefinite employment, full-time engagement, minimum wage).
Consequences of the decision – not only prospective
Although the decision applies “going forward,” its financial implications may extend retrospectively (up to 3 years) once it becomes final. In practice, this creates exposure to:
- outstanding social security contributions,
- unpaid personal income tax advances,
- additional employee benefits (leave, overtime),
- interest and penalties.
For companies widely using B2B models, the potential liabilities may be significant.
Tax and VAT implications
Reclassification of a legal relationship affects not only labour law and social security, but also tax settlements:
- the contractor’s income may be reclassified and taxed under progressive rates,
- the company assumes the role of PIT withholding agent,
- B2B invoices may be challenged for VAT purposes.
This area is often underestimated, yet it carries substantial financial risk.
Data-driven inspections and algorithmic selection
The new regulations are part of a broader trend towards digitalisation of audits. The Labour Inspectorate, Social Insurance Institution (ZUS), and tax authorities will operate based on integrated datasets.
In practice, this means:
- automated selection of entities for inspection,
- analysis of data from SAF-T (JPK), ZUS, and other systems,
- identification of patterns typical for “disguised B2B” arrangements.
Inspections will increasingly result from data analytics rather than complaints or random checks.
Transitional period – an opportunity to realign cooperation models
The amendment introduces an important transitional mechanism. Businesses that, within 12 months from the entry into force of the new rules, voluntarily align their cooperation models with labour law requirements:
- will not be held liable for prior misclassification,
- effectively gain time to conduct audits and implement changes.
This creates a meaningful “safe window” to regularise B2B structures.
Higher penalties for labour law violations
The amendment also increases sanctions. In selected cases, the maximum fine for breaches of employee rights may rise to PLN 90,000.
Combined with the simplified reclassification mechanism, this significantly increases regulatory exposure.
Individual rulings – a new but limited tool
A new feature is the possibility to obtain an individual ruling issued by the Chief Labour Inspector.
Such a ruling:
- is binding on PIP authorities,
- is not formally binding on the employer,
- but following it protects against sanctions within its scope.
Additionally, rulings will be shared with ZUS and the tax administration, ensuring consistency across authorities.
However, an important limitation applies:
- a ruling does not prevent inspections,
- an inspector may challenge its application if the actual facts differ from those described in the request.
In practice, this means rulings can mitigate risk — but only where the actual cooperation model aligns with the declared structure.
What should businesses do now?
In light of the upcoming changes, we recommend:
1. Conducting a thorough audit of B2B arrangements — focusing on the actual manner of service delivery.
2. Using the transitional period to align cooperation models with labour law.
3. Reviewing contracts and documentation for consistency with operational reality.
4. Analysing reported data for potential inconsistencies across systems.
5. Considering individual ruling requests in more complex cases.
Summary
The amendment to the Labour Inspectorate regulations represents a real shift in the regulatory landscape. Reclassification of civil law and B2B contracts into employment relationships will become faster, more predictable for authorities — and more financially burdensome for businesses.
While the legislator offers a transitional period and new tools (such as individual rulings), it simultaneously strengthens enforcement powers and sanctions.
In practice, the B2B model will not disappear, but it will cease to be a “safe default” and instead become an area requiring conscious and ongoing risk management.
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