Your B2B contracts are exemplary, drafted by an experienced law firm and refined down to the last clause. Yet the National Labour Inspectorate can still reclassify them as employment contracts. Why? Because from 8 July 2026, the inspector will not look at the contract. They will look at your task management system, your attendance records, and your daily status meetings at 9 a.m.
The Act of 11 March 2026 amending the Act on the National Labour Inspectorate and certain other acts (Journal of Laws 2026, item 473) has given district labour inspectors a completely new tool: an administrative decision confirming the existence of an employment relationship without the need to take the case to court. For companies working with people under B2B arrangements, contracts of mandate, or sole proprietorship contracts, this is a change that requires action.
In this article, you will learn:
- What new powers of the National Labour Inspectorate come into force on 8 July 2026
- Why simply updating your contracts will not protect you from reclassification
- What exactly an inspector checks during an inspection
- How much reclassifying even one person from B2B to employment may cost
- How to assess the risk in your company yourself, before an inspector does it
Key terms you need to know
Before we examine the reform in detail, it is worth clarifying several terms. They appear in the Act, in discussions with lawyers, and in National Labour Inspectorate communications, and understanding them precisely has a direct impact on the risk assessment for your company.
| Term | What it means |
|---|---|
| Employment relationship (Article 22 §1 of the Labour Code) | A relationship in which an employee performs work under the direction of an employer, at a place and time designated by the employer, in return for remuneration. If your arrangement with a contractor has these characteristics, the law treats it as employment, regardless of what the contract is called. |
| Declaratory decision | A decision that does not create a new legal situation but confirms one that already exists. The National Labour Inspectorate does not “convert” a B2B contract into employment, it confirms that an employment relationship existed from the outset. |
| Ex nunc effect | The National Labour Inspectorate’s decision takes effect prospectively, from the date on which it is issued. Claims relating to earlier periods (social security contributions, holiday entitlement) are pursued separately. |
| Sole proprietorship (JDG) | A form of business operated by an individual. In the B2B context, a sole proprietor issues an invoice instead of receiving a payslip. |
| District labour inspector (OIP) | The second-instance authority within the National Labour Inspectorate. It is the district labour inspector, not the field inspector, who issues a decision confirming the existence of an employment relationship. |
What the National Labour Inspectorate reform changes from 8 July 2026
The Act of 11 March 2026 (Sejm paper no. 2250, signed by the President on 2 April 2026) does not change the definition of an employment relationship under Article 22 of the Labour Code. The criteria have remained the same for years. What changes, and changes radically, is how they are enforced.
New powers of the National Labour Inspectorate, what is changing
- A district labour inspector may issue an administrative decision confirming the existence of an employment relationship (new Article 11(1)(7a) of the Act on the National Labour Inspectorate). Until now, only a labour court had this power.
- Expanded scope of inspections inspections will cover not only employers, but also businesses and other entities for which work is being or has been performed within the past year by individuals, including people running their own businesses (Article 13(1) of the Act on the National Labour Inspectorate, as amended).
- Higher fines the maximum fine for replacing an employment contract with a civil law contract will increase from PLN 30,000 to PLN 60,000, and in the most serious cases to PLN 90,000 (amendments to Articles 281-283 of the Labour Code).
- New offence unfavourable treatment of, or retaliation against, a person covered by a determination of an employment relationship: a fine of up to PLN 60,000.
- Mandatory exchange of data with ZUS the National Labour Inspectorate will provide ZUS with data established during inspections (Article 14a of the Act on the National Labour Inspectorate), which means that following a decision by the Inspectorate, ZUS may independently pursue overdue contributions.
- Individual interpretations by the Chief Labour Inspector a new instrument allowing businesses to obtain the Chief Labour Inspector’s position on how a specific cooperation model should be classified.
The reform implements milestones A71G and A72G of the National Recovery Plan, strengthening labour market oversight and reducing the replacement of employment contracts with civil law contracts.
How the reclassification procedure works, step by step
The procedure has two stages. It does not begin with a decision, it begins with an inspection and an instruction.
- Inspection and instruction to remedy violations. A field inspector examines the actual cooperation model. If they identify characteristics of an employment relationship, they issue an instruction, for example, to enter into an employment contract. Before issuing the instruction, the inspector must hear both parties. If the instruction is complied with voluntarily, the proceedings end at this stage.
- Application to the district labour inspector. If the instruction is not complied with, the field inspector applies to the district labour inspector to initiate administrative proceedings.
- Decision by the district labour inspector. The district labour inspector issues a decision confirming the existence of an employment relationship, but only if the evidence allows this to be established unequivocally and beyond doubt. In disputed cases, the district labour inspector should bring an action before the labour court instead of issuing a decision.
- Appeal to the labour court. A party dissatisfied with the decision may appeal against it to the district court, labour court. As a rule, filing an appeal stays enforcement of the decision until the court issues a final judgment.
- Full judicial review. The labour court is not bound by the National Labour Inspectorate’s findings, it may uphold, amend, or set aside the decision. If the decision is set aside, the business is entitled to compensation from the State Treasury.
An important detail: if you terminate the civil law contract with the contractor while the inspection is in progress (between the initiation of the inspection and the decision becoming final), the employment contract commencement date specified in the decision may be backdated to the date on which the inspection began. This is an anti-avoidance mechanism intended to prevent businesses from “escaping” a decision by the National Labour Inspectorate.
Why simply updating B2B contracts is not enough
This is the most common mistake we see among businesses preparing for the reform. The logic seems simple: “I will update the contracts, add an independence clause, change the terminology, and I will be safe.”
The problem is that the National Labour Inspectorate does not assess the wording of the document. It assesses what the cooperation looks like in practice.
Article 22 §1¹ of the Labour Code states explicitly that employment under the conditions of an employment relationship constitutes employment based on an employment relationship regardless of what the contract entered into by the parties is called. The inspector may have an exemplary B2B contract in front of them, and still conclude that the relationship between the parties is an employment relationship.
What exactly the inspector examines
The National Labour Inspectorate applies the typological method it does not mechanically count how many criteria are met, but assesses the combination of characteristics and their intensity. There is no exhaustive statutory checklist. There are, however, characteristics that the inspector will analyse:
| Characteristic | Indicates an employment relationship | Indicates a proper B2B model |
|---|---|---|
| Personal performance of work | Mandatory, no ability to arrange for someone else to perform the work | Ability to use subcontractors |
| Subordination | Instructions from a supervisor and an obligation to follow directions | Autonomy in organising work and making independent decisions |
| Place and working time | Designated by the engaging entity (e.g. 9 a.m. to 5 p.m., office) | Determined flexibly by the contractor |
| Business risk | Borne by the engaging entity | Borne by the business owner (contractor) |
| Integration into the organisation | The worker is part of the organisational hierarchy | External partner, independent contractor |
| Equipment and tools | Company-provided, laptop, VPN, internal systems | Own equipment, the contractor uses their own resources |
| Basis of payment | For time worked (hours, time records) | For deliverables, a project, or results |
Characteristics such as payment and continuity of services may be present both in employment and B2B arrangements, on their own, they do not determine the classification.
Scenarios that create the highest risk
Scenario 1: A law firm with 15 lawyers operating as sole proprietors. They all invoice the law firm exclusively. They work from 9 a.m. to 5 p.m., have a supervisor, use a ticketing system, and do not sell services directly to clients. Formally, they are independent contractors. In practice, this is a classic employment relationship. Risk: reclassifying 15 contracts = liabilities amounting to hundreds of thousands of zlotys.
Scenario 2: An IT company with 30 developers on B2B contracts. Daily stand-up at 9:00 a.m., time logged in a project management system, company equipment, “holidays to be agreed with a supervisor.” On paper, they are independent contractors. In their daily work, they are no different from employees. Following an inspection by the National Labour Inspectorate, the cost of restructuring could exceed one million zlotys.
Scenario 3: A sound B2B model. A contractor operating as a sole proprietor also handles other projects for other clients, organises their own work, uses their own equipment, and is paid for results. Even after an inspection, there would be no grounds for reclassification.
A key risk indicator is invoicing a single client exclusively. If a sole proprietor issues invoices exclusively to your company, this strongly indicates an employment relationship, even if the other elements of the arrangement appear appropriate.
How much does reclassifying B2B as employment cost?
A decision by the National Labour Inspectorate takes effect prospectively (ex nunc), from the date on which it is issued. But this does not mean that the financial consequences are limited to the future.
Retroactive costs
- Overdue ZUS contributions ZUS may pursue overdue contributions for up to 5 years retrospectively (the limitation period). This includes pension, disability, health, accident, Labour Fund, and Guaranteed Employee Benefits Fund contributions. At remuneration levels typical of the IT industry (PLN 15,000 to 30,000 net per month), overdue contributions for one person may amount to tens of thousands of zlotys.
- Overdue PIT advance payments the employer, as the tax remitter, is liable for tax that was not withheld. Article 26a of the Tax Ordinance excludes the employee’s liability, the burden falls on the company.
- Employee claims a reclassified worker may claim: compensation for unused holiday, overtime pay, night-work allowances, and severance payments. The limitation period for claims arising from an employment relationship is 3 years.
Ongoing and operational costs
- Mandatory employee benefits and obligations from the date of the decision: holiday entitlement, working time records, medical examinations, occupational health and safety training, and protection against dismissal.
- Operational disruption a sudden switch from B2B to employment may put projects on hold, require an increase in the payroll budget, and force the company to reorganise the team.
Summary of penalties
| Type of penalty | Legal basis | Amount / consequence |
|---|---|---|
| Fine for replacing an employment contract with a civil law contract | Article 281 of the Labour Code (as amended) | Up to PLN 60,000 (up to PLN 90,000 in the most serious cases) |
| Fine for retaliating against a person covered by a decision | Articles 281-283 of the Labour Code (as amended) | Up to PLN 60,000 |
| Failure to register an employee with ZUS | Act on the Social Insurance System | Up to PLN 5,000 |
| Overdue ZUS contributions | ZUS decision | Full amount + interest for a period of up to 5 years |
| Persistent violation of employee rights | Article 218 §1a of the Criminal Code | A fine, restriction of liberty, or imprisonment for up to 2 years |
| Violation of occupational health and safety regulations | Article 220 of the Criminal Code | Imprisonment for up to 3 years |
| Fiscal offences | Fiscal Penal Code | A fine ranging from 1/10 to 20 times the minimum wage |
| Fiscal crimes | Fiscal Penal Code | Up to 720 daily rates or imprisonment for up to 3 years |
Penalties from different areas of law may accumulate a fine under the Labour Code + overdue ZUS contributions with interest + overdue taxes with interest + potential fiscal penal sanctions.
Scale of the issue, how many companies are at risk?
Official statistics do not distinguish a separate category of “B2B contracts.” However, the available data make it possible to estimate the scale:
- According to estimates by the Polish Economic Institute, 130,000 to 180,000 self-employed people in Poland work under conditions that violate Article 22 of the Labour Code, formally as sole proprietors, but in practice as employees.
- In the IT industry, more than 55.6% of job advertisements in 2025 offered B2B contracts exclusively (an increase of 6.5 percentage points year on year), according to No Fluff Jobs data.
- At some software houses, as much as 99% of the team works under B2B contracts, according to MyCompany Polska.
- The National Labour Inspectorate’s action plan for 2026 provides for 50,000 scheduled inspections, including approximately 200 targeted inspections concerning civil law contracts.
These data show that the reform will primarily affect the IT industry, creative agencies, consulting firms, and software houses, sectors in which the B2B model is standard.
7 questions that will reveal the risk in your company
Before you spend money on a lawyer, answer these questions. Every “yes” increases the risk that the National Labour Inspectorate will classify your arrangement as an employment relationship.
| No. | Question | A “yes” answer means |
|---|---|---|
| 1 | Do your B2B contractors work fixed hours (e.g. 9 a.m. to 5 p.m.)? | Designated working time = characteristic of an employment relationship |
| 2 | Do they have a supervisor who gives them instructions and monitors their performance? | Organisational subordination = characteristic of an employment relationship |
| 3 | Do they use company equipment (laptop, VPN, access to internal systems)? | Integration into the organisational structure |
| 4 | Are they paid for time worked (hours), rather than for deliverables or a project? | A method of payment typical of employment |
| 5 | Do they invoice your company exclusively, with no other clients? | Exclusivity = strong indication of an employment relationship |
| 6 | Do they “report holidays” or “ask for permission to be absent”? | Procedures typical of employees |
| 7 | Are they unable to arrange for someone else to perform the work without your consent? | Personal performance of work = characteristic of an employment relationship |
If you answered “yes” to 3 or more questions, your cooperation model needs to be reviewed. Changing the wording of the contract is not enough. You need to change how the cooperation works in practice.
What to do before 8 July 2026, action plan
You have limited time. Below is a specific timetable that will help you prepare your company in stages.
May 2026, audit and assessment
- Map all B2B/sole proprietorship/contract-of-mandate relationships in the company. For each person, check: working hours, supervision, equipment, absence procedures, number of clients, and method of payment.
- Check for exclusive invoicing establish whether sole proprietors also issue invoices to other entities. If someone invoices your company exclusively, this presents the highest risk.
- Compare the models check whether your B2B contractors work differently from employees. If you cannot see a difference, neither will the inspector.
June 2026, adjust the model and documents
- Eliminate the characteristics of an employment relationship from day-to-day practice if B2B contractors have fixed hours, a time-recording system, a supervisor who gives instructions, and company equipment: change these practices or change the basis of the arrangement to employment.
- Update the contracts but only after changing the model. The contract should reflect the actual (and already corrected) way in which the parties work together.
- Train team leaders and project managers their day-to-day actions (giving instructions, supervision, time tracking) create or eliminate the characteristics of an employment relationship. Explain to them the difference between managing an employee and working with an independent contractor.
By 8 July 2026, inspection readiness
- Prepare a procedure for National Labour Inspectorate inspections determine who will communicate with the inspector, what information the company will provide, and how documents will be secured.
- Assess which roles are genuinely suitable for the B2B model not every role can safely be performed under a civil law contract. It is better to establish this in advance than after an inspection.
- Consider applying for an individual interpretation from the Chief Labour Inspector this new instrument allows you to obtain the Chief Labour Inspector’s position on how your cooperation model should be classified.
Industry positions, what employer organisations are saying
The reform has prompted a strong response from industry organisations:
SoDA (Software Development Association Poland) has published a detailed position criticising the scope of the National Labour Inspectorate’s new powers. The organisation points to the risk that the reform will have a disproportionate impact on the IT industry, where the B2B model is a market standard, not an attempt to circumvent labour law, but a response to the nature of project-based and remote work.
Lewiatan Confederation has criticised the scope of the National Labour Inspectorate’s authority and called for the vacatio legis to be extended until 1 January 2027, without success, as the Act comes into force on 8 July 2026.
Both organisations emphasise that the absence of published assessment criteria used by the National Labour Inspectorate (the so-called “criteria for assessing the factual circumstances” referred to in Sejm paper no. 2250 are internal and have not been made public) makes it difficult for businesses to prepare for inspections.
How we can help you
The National Labour Inspectorate reform requires preparation at two levels: documentation and operations. Changing the wording of contracts is only the second step, the first is auditing the actual cooperation model.
We help technology companies, agencies, and software houses prepare for the new regulations. We combine employment law with the wider business context, IP, ownership structure, and growth plans, so that staffing decisions are aligned with the company’s direction.
Our support includes:
- Cooperation model audit we map what the relationship with each B2B contractor actually looks like: hours, supervision, equipment, payment arrangements, and exclusive invoicing. We compare the actual circumstances with the provisions of the contracts.
- Risk report with cost calculations we identify which relationships are at risk of reclassification, estimate potential financial liabilities (retroactive ZUS contributions, holiday pay, fines), and recommend specific changes.
- Adjusting the model and documents we do not turn the company’s operations upside down. We introduce changes that eliminate the characteristics of an employment relationship from day-to-day practice, and then update the contracts to reflect reality.
- Training for managers we explain to team leaders and project managers how to manage relationships with B2B contractors without creating, even unintentionally, an employment relationship.
- Support during National Labour Inspectorate inspections we help prepare responses, review correspondence, and monitor deadlines and legal strategy.
- Monitoring legal developments after the changes are implemented, we provide updates on new interpretations, case law, and positions taken by the National Labour Inspectorate.
Prepare your company before the inspector comes knocking
From 8 July 2026, the National Labour Inspectorate reform changes the rules of the game for companies working with people under B2B arrangements. A district labour inspector will be able to independently confirm the existence of an employment relationship, without taking the case to court. Fines have increased to PLN 60,000 to 90,000. ZUS may pursue overdue contributions going back 5 years.
Simply updating your contracts will not be enough. The risk is determined by the day-to-day cooperation model, working hours, supervision, equipment, and exclusive invoicing. The sooner you address these elements, the lower your risk will be once the regulations come into force.
If you do not know whether your model is safe, schedule a diagnostic consultation. We will tell you where to start and which areas need to be changed first. Contact us
Frequently asked questions
I have 3 to 5 B2B contractors and none of them works like an employee, do I really need an audit?
It depends on the details. If your contractors organise their own work, use their own equipment, are paid for results, and also invoice other clients, the risk is low. But it is worth verifying this formally because the inspector assesses all the circumstances, not just your own view of the arrangement. Even a brief review of the cooperation model will give you peace of mind.
Is updating the wording of my B2B contracts enough to protect me in the event of an inspection by the National Labour Inspectorate?
No. Article 22 §1¹ of the Labour Code states explicitly that employment under the conditions of an employment relationship constitutes employment based on an employment relationship, regardless of what the contract entered into by the parties is called. The National Labour Inspectorate examines how the work is actually performed, not the wording of the document. Updating the contract only makes sense after changing the cooperation model in day-to-day practice.
My contractor operates as a sole proprietor and invoices only my company, does this automatically mean there is a risk of reclassification as employment?
Exclusive invoicing is not automatically decisive, but it strongly indicates an employment relationship. The inspector will assess it in conjunction with other characteristics: whether the person works fixed hours, under supervision, using company equipment. If exclusivity is accompanied by other elements of subordination, the risk is high.
How much does reclassifying one person from B2B to employment actually cost?
It depends on the level of remuneration and the duration of the arrangement. At typical IT remuneration levels (PLN 15,000 to 30,000 net), overdue ZUS contributions for 5 years may amount to tens of thousands of zlotys per person. Added to this are compensation for unused holiday (up to 3 years retrospectively), potential overtime pay, severance payments, and overdue PIT advance payments. With a dozen or more contractors, the risk can reach hundreds of thousands of zlotys.
Do the new regulations apply to freelancers working for multiple clients?
Freelancers who work for multiple entities, organise their own work, and are paid for results are the lowest-risk group. The new regulations primarily target situations in which B2B arrangements are used as a substitute for employment: one client, fixed hours, subordination, and company equipment.
What exactly does the National Labour Inspectorate check when inspecting a B2B cooperation model?
The inspector examines how the work is actually performed, applying the typological method, assessing the combination of characteristics and their intensity. Among other things, the inspector analyses whether there is organisational subordination, whether the work is performed personally (with no possibility of substitution), whether the engaging entity designates the place and time of work, who bears the business risk, how payment is calculated (for time or for results), and whether the contractor is integrated into the company’s organisational structure. There is no exhaustive checklist, all the circumstances are taken into account.
