The new regulations provide for a substantial expansion of inspectors\u2019 powers, including the ability to independently determine the existence of an employment relationship. In practice, this means that many B2B arrangements could be at risk of immediate reclassification as early as the beginning of 2026.<\/p>\n
The changes are not limited solely to the reclassification of B2B contracts. The reform also provides for:<\/p>\n
Under this new model, the inspector, rather than the court, will become the first authority to assess the nature of the arrangement and how the work is performed. This represents an entirely new reality for companies using civil law contracts, particularly B2B contracts, which may now be reviewed much more extensively and quickly than before.<\/p>\n
It is these changes, both in how relationships with contractors are assessed and how inspections are conducted, that could make 2026 a watershed year for many organizations. In this article, we present the key elements of the reform, answer business owners\u2019 most frequently asked questions<\/strong><\/a>, and explain how to prepare your company for the new requirements.<\/p>\n Yes. The draft amendment to the Act on PIP introduces a groundbreaking change: a labour inspector will be able to issue an administrative decision determining that an employment relationship exists<\/strong> if they conclude that the actual working arrangement meets the criteria set out in Article 22 of the Labour Code.<\/p>\n This is a major change compared with the current legal framework, under which:<\/p>\n From 2026, an inspector will no longer need to file a lawsuit. They will be able to issue an administrative decision independently, which means:<\/p>\n Importantly, the inspector will primarily examine how the work is actually performed<\/strong>, rather than the formal name of the contract. If you have a B2B contract on paper but, in practice, someone works like an employee, the risk of an adverse PIP decision is high.<\/p>\n Yes, and this is one of the most controversial aspects of the reform.<\/p>\n The inspector\u2019s decision will be immediately enforceable, and filing an appeal will not suspend its enforcement.<\/strong><\/p>\n From the moment the decision is served:<\/p>\n Even if the business owner disagrees, the appeal may take months<\/strong> (at the level of the Chief Labour Inspectorate), followed potentially by further years<\/strong> before an administrative court.<\/p>\n As a result, the business owner must operate under a “forced employment” arrangement without knowing whether the decision will ultimately be overturned.<\/p>\n The inspector will primarily analyze the wording of the contract, job titles, and internal declarations contained in the contracts.<\/p>\n If even some of these elements are present, the arrangement may be deemed an employment relationship.<\/p>\n If a contract is deemed to constitute an employment relationship, outstanding contributions must be paid for:<\/p>\n The amounts may run into tens or hundreds of thousands of zlotys.<\/p>\n The employer may be required to pay additional tax that it should have withheld as the remitter.<\/p>\n A reclassified employee may claim, among other things:<\/p>\n Including financial penalties and fines.<\/p>\n A sudden transition from B2B to employment may:<\/p>\n In the IT<\/strong><\/a> or technology sector, where contractor rates are high, the costs may be particularly significant.<\/p>\n Yes. The PIP reform expressly provides for remote inspections, which is one of the more practical changes in the entire draft legislation. This means that an inspector will no longer need to physically visit a company to assess its arrangements with contractors.<\/p>\n In practice, an inspection may involve analyzing:<\/p>\n Remote inspections make the process faster, more accessible, and capable of covering a significantly larger number of entities than before.<\/p>\n A new development is the broader exchange of data between PIP, ZUS and the National Revenue Administration. If the systems used by these institutions detect inconsistencies (for example, differences between the declared cooperation model and the method of remuneration or scope of duties), the inspector may initiate an inspection without waiting for an employee complaint. For companies, this means that PIP\u2019s activities may be more targeted, faster, and based on data rather than solely on reports from the market.<\/p>\n A business owner who disagrees with a PIP decision may challenge it through the appeals process. The procedure involves three stages:<\/p>\n It should be remembered, however, that despite the availability of these remedies, the inspector\u2019s decision is immediately enforceable<\/strong>. In practice, this means that the business owner must comply with it immediately, even before the second-instance authority has had time to consider the appeal. Only once the entire process has concluded can it be determined whether the decision was issued correctly, but until then, the company must operate as though the employment relationship actually existed.<\/p>\n This creates a number of challenges:<\/p>\n For this reason, it is crucial to prepare properly for an inspection before it takes place, to minimize the risk of such a decision being issued at all.<\/p>\n What do we recommend companies do now to prepare for the new regulations?<\/p>\n Preparing a company for the upcoming changes resulting from the PIP reform may prove to be a complex, time-consuming process and, above all, one that carries the risk of overlooking key issues. That is why, to help business owners prepare safely for the PIP reform, we have developed the PIP Ready<\/strong><\/a> package.<\/p>\n It is a practical program that organizes B2B-related areas step by step and helps the company implement solutions that comply with the requirements of the new regulations. The package is not limited to reviewing and improving contracts. It includes comprehensive preparation for an inspection, both formally and operationally.<\/p>\nWill a PIP inspector be able to independently determine the existence of an employment relationship?<\/h2>\n
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Will a PIP inspector\u2019s decision be binding immediately?<\/h2>\n
What does this mean in practice?<\/h3>\n
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What criteria will PIP consider when assessing a B2B arrangement?<\/h2>\n
Key elements of the assessment<\/h3>\n
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What financial risks do companies face after B2B reclassification?<\/h2>\n
1. Outstanding ZUS contributions (up to 5 years retroactively)<\/h3>\n
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2. Outstanding PIT advance payments<\/h3>\n
3. Civil claims against the company<\/h3>\n
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4. PIP penalties and offences against employee rights<\/h3>\n
5. Operational risks<\/h3>\n
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Can a PIP inspection be conducted remotely?<\/h2>\n
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Data exchange between PIP, ZUS and KAS<\/h3>\n
What if the company disagrees with the inspector\u2019s decision?<\/h2>\n
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Consequences of immediate enforceability<\/h3>\n
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How can you prepare your company for the new regulations now?<\/h2>\n
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PIP Ready package: legal support for companies using B2B arrangements<\/h2>\n
6 elements of support included in PIP Ready<\/h3>\n
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Complete the B2B reclassification risk questionnaire<\/h2>\n