Since 8 July 2026, employers using civil law contracts and B2B arrangements have been operating in a new regulatory environment. The Polish Labour Inspectorate has obtained the power to issue administrative decisions confirming the existence of an employment relationship. In practice, this means that the correctness of a cooperation model may be assessed already at the stage of a labour inspection, rather than only after lengthy court proceedings.
The change does not mean that all service agreements, specific-task contracts or B2B contracts will automatically be challenged. Properly structured civil law relationships remain permissible. However, the key issue will be whether the actual performance of work reflects the characteristics of an employment relationship, such as subordination, personal performance of work, tasks carried out at a place and time determined by the hiring entity, and fixed remuneration.
New power of the Polish Labour Inspectorate
The most important change is the possibility for a district labour inspector to issue a decision confirming the existence of an employment relationship. Until now, the Polish Labour Inspectorate could primarily bring an action before a labour court to establish the existence of an employment relationship or join existing proceedings. Since 8 July 2026, the Inspectorate has had an instrument enabling a faster administrative response.
The procedure is, however, staged. First, the inspector may issue an instruction requiring the removal of irregularities. The company may then enter into an employment contract with the individual or modify the cooperation model so as to eliminate features characteristic of an employment relationship. Only failure to comply with the instruction, or improper compliance, may lead to proceedings ending with a formal decision.
What will the inspector examine?
During an inspection, the decisive factor will not be the name of the contract, but the actual manner in which it is performed. The inspector may analyse, among other things, the level of organisational subordination, how instructions are given, the place and time of work, whether the contractor may provide services to other entities, who bears the economic risk, and how remuneration is settled.
Consistency between documentation and practice will be particularly important. Even a well-drafted civil law contract may not be sufficient if, in day-to-day cooperation, the contractor functions like an employee: performs tasks under ongoing supervision, follows the same procedures as employees, has fixed working hours and does not bear real business risk.
Potential consequences for the employer
A decision confirming the existence of an employment relationship means that the company must treat the individual as an employee. This may trigger obligations under employment law, social security rules, tax regulations and HR administration. The employer should be prepared, among other things, to register the employee with the Social Insurance Institution, maintain employee personnel files, provide medical examinations and occupational health and safety training, and apply rules on working time, holiday leave and other employee rights.
Additional risk arises from financial costs. Reclassification of cooperation as an employment relationship may increase the company’s burden, in particular in relation to social security contributions, mandatory funds, Employee Capital Plans and HR/payroll administration. In certain cases, tax consequences and obligations related to work performed abroad may also be relevant.
Polish Labour Inspectorate inspection
Businesses should treat the new rules as a trigger for reviewing existing cooperation models. The first step should be to identify all individuals providing services under civil law contracts and B2B arrangements and assess whether the way in which they perform their tasks corresponds to the characteristics of an employment relationship.
It is worth analysing not only the wording of contracts, but also organisational practice: communication rules, how tasks are assigned, access to tools, participation in internal processes, time reporting and the level of contractors’ independence. If the company wishes to maintain a civil law model, it should ensure that the model is commercially justified and consistently implemented in practice.
A useful solution may be to prepare a contractor cooperation policy, organise onboarding and offboarding processes, separate rules applicable to employees and contractors, and collect documents confirming the independent, service-based nature of the relationship. After organising the cooperation model, companies may also consider applying for an individual interpretation from the Chief Labour Inspector.
Summary
The new powers of the Polish Labour Inspectorate do not eliminate the possibility of using civil law contracts or B2B arrangements. They do, however, increase the importance of alignment between the wording of the contract, the business rationale and the actual way in which work is performed. Companies that audit their cooperation with contractors, organise documentation and adjust organisational practices will be better prepared for a potential inspection and will reduce the risk of unfavourable decisions.
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