{"id":101278,"date":"2026-10-09T09:00:00","date_gmt":"2026-10-09T07:00:00","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/umowy-b2b-zlecenia-kontrola-pip-2027\/"},"modified":"2026-10-09T09:00:00","modified_gmt":"2026-10-09T07:00:00","slug":"umowy-b2b-zlecenia-kontrola-pip-2027","status":"publish","type":"post","link":"https:\/\/krs-adwokaci.pl\/en\/umowy-b2b-zlecenia-kontrola-pip-2027\/","title":{"rendered":"B2B and Service Contracts under Labour Inspectorate Scrutiny: What to Check before 2027"},"content":{"rendered":"

Updates \u00b7 9 October 2026<\/p>\n<\/div><\/div>

B2B and Service Contracts under Labour Inspectorate Scrutiny: What to Check before 2027<\/h1><\/div><\/div>

The National Labour Inspectorate\u2019s 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\u2019s priorities.<\/p>\n

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.<\/p>\n<\/div><\/div><\/div>

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01<\/p>\n<\/div><\/div>

What Has Changed under the New Rules?<\/h2><\/div><\/div><\/div>

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

02<\/p>\n<\/div><\/div>

What Can Businesses Expect from 2027?<\/h2><\/div><\/div><\/div>

According to figures presented by the Chief Labour Inspector, between 8 July and 18 September 2026 the inspectorate received 1,164 complaints<\/strong> about the improper use of civil-law contracts. Inspectors issued 355 orders<\/strong> 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.<\/p>\n

The Chief Labour Inspector has stated that action in this area will be based on workers\u2019 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.<\/p>\n

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.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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03<\/p>\n<\/div><\/div>

What Does PIP Examine?<\/h2><\/div><\/div><\/div>

Article 22 of the Labour Code remains the reference point. The key features are work performed for remuneration, under the employer\u2019s direction and at a place and time designated by the employer.<\/p>\n

In practice, particular attention is needed where a contractor:<\/p>\n