Updates · 9 October 2026
B2B and Service Contracts under Labour Inspectorate Scrutiny: What to Check before 2027
The National Labour Inspectorate’s new powers remain a major concern for businesses using civil-law service agreements and B2B contracts. The first months of applying the rules, published interpretations and statements by the Chief Labour Inspector provide a clearer picture of the inspectorate’s priorities.
For businesses, the key is to check whether the way contracts are performed matches the chosen form of cooperation, particularly as PIP has announced more targeted inspections from the beginning of 2027.
01
What Has Changed under the New Rules?
Since 8 July 2026, under the Act of 11 March 2026 amending the National Labour Inspectorate Act and certain other acts, PIP has had broader powers to address the replacement of employment contracts with civil-law agreements, including B2B contracts.
If an inspector finds that the relationship is predominantly characterised by employment, they may, after allowing the parties to state their position, order the breach to be remedied. Failure to comply opens the way for the district labour inspector to issue a decision establishing an employment relationship. PIP may also bring court proceedings to determine the existence or terms of that relationship.
The decision may be appealed to the labour court within one month of service. An appeal generally postpones enforcement until a final ruling. An exception may apply where immediate enforceability has been granted in a case involving a person with special protection against dismissal.
02
What Can Businesses Expect from 2027?
According to figures presented by the Chief Labour Inspector, between 8 July and 18 September 2026 the inspectorate received 1,164 complaints about the improper use of civil-law contracts. Inspectors issued 355 orders to change the form of employment, of which 287 had already been complied with. In the remaining cases, the compliance deadline had not yet expired.
The Chief Labour Inspector has stated that action in this area will be based on workers’ reports until the end of 2026. From 1 January 2027, PIP plans to use risk analysis supported by data from the Social Insurance Institution (ZUS) and the National Revenue Administration to select businesses for inspection.
This announcement concerns how inspections are organised. The current rules already allow PIP to challenge an improper form of employment, so the coming months should be used to review contracts and working arrangements.
03
What Does PIP Examine?
Article 22 of the Labour Code remains the reference point. The key features are work performed for remuneration, under the employer’s direction and at a place and time designated by the employer.
In practice, particular attention is needed where a contractor:
- performs tasks under a supervisor’s ongoing direction,
- has fixed working hours and a workplace imposed on them,
- must perform the assigned duties personally,
- has limited independence in organising their work,
- does not bear the business risk characteristic of self-employment.
Each case requires assessment of the relationship as a whole. A single arrangement, such as providing services at the company’s premises, does not by itself establish employment.
The name of the contract, issuing invoices or registering a business does not determine the nature of the relationship. The contractor’s consent to a B2B arrangement also cannot replace employment where the actual working conditions require an employment contract.
Civil-law service agreements and B2B contracts can still be used lawfully. A review should cover both their wording and everyday practice: how instructions are given, availability is agreed, tasks are accounted for and substitutes are arranged.
04
What Could the Consequences Be for the Business?
The amendment increased fines for offences against employees’ rights specified in the Labour Code. A person responsible for concluding a civil-law contract where an employment contract was required faces a fine of PLN 2,000 to PLN 60,000. A penalty notice issued by a labour inspector may be up to PLN 5,000, or PLN 10,000 for repeat infringements in the cases specified by law.
Establishing an employment relationship also creates obligations concerning leave, working time, overtime pay, social insurance contributions and taxation. Where the finding covers earlier periods, employee claims and corrections to settlements for those periods may follow. The consequences depend on the particular case and the period covered by the decision.
05
Why Review Your Working Arrangements Now?
The Act provides a route to exclusion of liability for the specific offence of replacing an employment contract with a civil-law agreement. This covers, among other cases, agreements concluded before 8 July 2026 where the business voluntarily regularises employment by entering into an employment contract within 12 months of the Act taking effect. This does not remove possible settlement obligations or employee claims.
Where there is doubt, a business may also apply to the Chief Labour Inspector for an individual interpretation. Its value depends on whether the facts described in the application match the actual working arrangements. An interpretation issued for another business may be useful guidance, but does not protect every entity in the same sector.
Our firm helps businesses review civil-law service agreements, B2B contracts and actual working arrangements. We identify provisions and practices that may concern PIP, assess the risk of reclassification as employment and propose concrete changes to reduce that risk.
If you would like to review your contracts or prepare your business for an inspection, please contact us.
This information does not constitute a legal opinion. For further information or legal assistance, please contact our firm: 42 207 66 66, kancelaria@krs-adwokaci.pl.
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Do You Have Questions about This Topic?
We will be happy to explain what these changes mean for your business and which steps you may wish to take. Get in Touch — by telephone or email.