B2B or Employment Contract, New Labour Law Enforcement in Poland

Significant legislative changes take effect in Poland on 8 July 2026. These updates grant the State Labour Inspectorate expanded administrative powers to reclassify non-standard worker agreements into formal employment contracts. Under the new rules, inspectors no longer need to pursue lengthy court proceedings to enforce contract conversion. If an arrangement functions like an employment relationship in practice, the authority can reclassify it directly.

Expanded Scope of Reclassification Powers

The regulatory update targets the misuse of alternative employment structures. The State Labour Inspectorate will actively scrutinise several commercial arrangements, including:

• B2B agreements with self-employed individuals.
• Civil law contracts, such as mandate contracts (umowa zlecenia) and specific work contracts (umowa o dzieło).
• Third-party outsourcing and staff leasing arrangements.

The determination will rely entirely on the operational reality of the relationship rather than the text or title of the signed contract. If the underlying characteristics of the daily work match standard employment, the contract will be altered by administrative decision.

Core Compliance Indicators

Inspections will focus heavily on how a contractor integrates into your day-to-day business. The authorities look for specific criteria that indicate a hidden employment relationship. Key factors include:

• Subordination: Whether the worker receives direct management oversight, performance reviews, or binding daily instructions.
• Fixed schedules: Requirements to work specific, rigid hours controlled by the company rather than the contractor managing their own time.
• Location and tools: Mandated presence at a company office and the exclusive use of company-provided hardware and software.
• Integration: Treating external contractors identically to internal staff, such as including them in internal HR processes or standard reporting lines.

Financial Penalties and Data Sharing

To enforce these updates, the State Labour Inspectorate will collaborate closely with the Social Insurance Institution (ZUS) and the National Revenue Administration (KAS). This cross-agency data sharing allows inspectors to flag high-risk indicators quickly, such as a B2B contractor issuing only one invoice to a single client over a prolonged period.

Furthermore, the financial risk for non-compliance has risen substantially. Maximum fines for misclassification will double under the new framework, reaching up to 60,000 PLN per violation.

Mitigating Regulatory Risks

With the 8 July 2026 deadline established, organisations must immediately audit their workforce. Companies need to review all active B2B, civil law, and outsourcing structures to assess whether the operational reality matches the contractual terms. Where relationships carry high reclassification risks, businesses must adjust working patterns or transition individuals to compliant employment contracts.

EasyEOR provides compliant employment and cooperation structures designed to align with Polish labour laws, helping organisations navigate these strict regulatory changes and mitigate misclassification risks.