Since 8 July 2026, Poland’s National Labour Inspectorate (PIP) can decide that a B2B contractor is in fact an employee, without waiting for a court ruling.
B2B contracts are still legal, and thousands of IT specialists and senior professionals work this way. What has changed is how quickly a contract that looks like B2B on paper but works like employment can be caught and unwound, with costs that reach back several years. This guide covers what the law says, how PIP assesses a contract, what it costs to get it wrong and how to structure B2B work that holds up.
Key facts
- 8 July 2026PIP can issue a decision confirming an employment relationship
- Up to PLN 60,000Fine for disguised employment, up to PLN 90,000 for repeat offences
- Until 8 July 2027Transition period to convert contracts without PIP fines
- Up to 5 yearsHow far back ZUS and the tax office can claim contributions and tax
- Data sharingPIP now exchanges data with ZUS and the tax authorities, including e-invoicing (KSeF)
- IT in focusLong-term contractors embedded in tech teams are a priority for inspections
What changed on 8 July 2026
The reform was published in the Journal of Laws on 7 April 2026 and took effect on 8 July 2026. Before the reform, establishing that a contractor was really an employee generally required a labour court case, which could take months or years.
- Step 1Inspection. An inspector reviews how the work is actually carried out.
- Step 2Order. If the work has the features of employment, the inspector orders the company to sign an employment contract or change the arrangement.
- Step 3Decision. If the order is not followed, the regional labour inspector issues an administrative decision confirming the employment relationship. The company can appeal, and the case can end up in the labour court.
The second change is data. PIP can now exchange information with ZUS and the tax authorities, including data from the National e-Invoicing System (KSeF). Inspectors no longer rely only on what a company shows them, and can see how long a contractor has invoiced a single client.
How PIP decides if B2B is really employment
Polish law has never defined employment by the title of the contract. Under Article 22 of the Labour Code, if a working relationship has the features of employment, it is employment, whatever the parties call it. The reform does not change that definition. It changes how quickly it can be applied and enforced.
Inspectors look at how the relationship works day to day: personal performance by a specific person, regular pay rather than payment per deliverable, continuity over time, and work carried out under the company’s direction and for its benefit.
| Red flag | What it looks like |
|---|---|
| Fixed hours | The company sets the working hours instead of the contractor |
| Direct supervision | The contractor is told how and when to work, not just what to deliver |
| One client | No other clients or business activity |
| Integration | Company equipment, email address and a place in the internal structure like any team member |
| No delegation | No real ability to pass the work to someone else |
| Open-ended work | A long, continuous relationship without a defined project or scope |
No single factor decides the case. Inspectors look at the overall pattern, and the more of these features are present, the harder B2B is to defend.
IT and technology roles are a priority. Long-term contractors embedded in product or engineering teams, working alongside employees, using company tools and reporting to the same manager, are one of the clearest examples of what regulators are targeting.
Fines and financial exposure
The fine for using a civil-law or B2B contract where employment should apply is up to PLN 60,000, rising to PLN 90,000 for repeat offences.
The fine is usually not the main cost. Once a relationship is treated as employment, the company can be liable for:
- Back contributions. ZUS social security contributions that should have been paid for an employee, for up to five years.
- Back tax. Income tax (PIT) that the employer should have withheld.
- VAT corrections. Work that is legally employment is not a VAT-taxable service, which can affect invoices already issued on both sides.
- Employee rights. Holiday, overtime and other entitlements the person should have received as an employee.
For a company with several long-running contractors in Poland, the realistic exposure from one inspection is the combined back contributions and tax across all affected contracts, not a single fine.
The 12-month transition period
Until 8 July 2027, companies that voluntarily move contractors onto employment contracts avoid PIP fines for the past arrangement.
Companies can also ask the Chief Labour Inspector for a position on a specific cooperation model before making changes.
How to structure a B2B contract that holds up
A properly structured B2B relationship is still legal. The contract, and the way the work actually runs, must reflect a genuine independent business.
Client independence
Avoid exclusivity clauses. A contractor with other clients or their own business activity is easier to defend.Outcomes, not hours
Pay for deliverables, milestones or projects rather than 40 hours a week of availability on a fixed schedule.Contractor controls the work
No fixed hours set by you and no line-manager style supervision. The contractor decides how and when to work.Right to delegate
Allow the contractor to subcontract to another qualified person, even if they rarely use it.Own tools
The contractor uses their own equipment. Where system access is needed, document why it is operationally required.IP in writing
IP does not pass automatically under B2B. You need a written assignment, signed by hand or with a qualified electronic signature. See our guide to IP rights in Poland.Different terms
Do not copy employee terms, such as non-competes and benefits, into B2B contracts. Identical terms suggest identical roles.Regular reviews
Relationships drift. Check hours, supervision, exclusivity and integration against the contract at least once a year.B2B and employment side by side
| B2B contract | Employment contract (umowa o pracę) | |
|---|---|---|
| Tax and social security | Paid by the contractor as a business | Withheld and paid by the employer |
| Reclassification risk | Yes, if it works like employment | None |
| IP ownership | Needs a written assignment | Largely transfers automatically |
| Working hours and supervision | Controlled by the contractor | Set by the employer |
| Typical use | Senior specialists, project work, genuine independent businesses | Ongoing roles within the team |
What to do if you already have exposure
If some of your contractors work fixed hours for you alone, under direct supervision and as part of the team, doing nothing is the riskiest option. You have two realistic choices:
- Restructure the relationship so it genuinely meets the B2B criteria in practice, not only on paper.
- Convert the contractor to employment, either through your own Polish entity or through an Employer of Record.
Converting through an EOR avoids setting up a Polish company, gives the worker full employment status, removes the reclassification risk and closes the IP gap in one step. See how we convert B2B contractors to EOR.
Frequently asked questions
Does the 2026 reform ban B2B contracts in Poland?
No. The legal definition of employment is unchanged and B2B is still allowed. PIP now has a faster route to reclassify contracts that are disguised employment.
Can a PIP decision be challenged?
Yes. The company can appeal the decision, and the case can go to the labour court. Deadlines are short, so take advice as soon as you receive an order or decision.
Does the transition period protect against back tax and ZUS?
No. It only covers PIP fines. ZUS and the tax authorities can still claim contributions and tax for earlier periods.
Is IT the only sector at risk?
No, but it is a priority because long-term contractors embedded in teams are more common in IT than in most other sectors.
What is the fastest way to remove the risk?
Move the contractor to an employment contract, through your own Polish entity or an Employer of Record. The worker is then legally an employee and there is nothing to reclassify.
Review your B2B contractors before July 2027
We review your contractor set-up, identify the relationships at risk and move people onto compliant employment contracts through our Employer of Record service, without you setting up a Polish company.
Based on the Polish Labour Code (Article 22) and the 2026 amendment to the National Labour Inspectorate Act, published on 7 April 2026 and in force since 8 July 2026. This guide is general information and not legal or tax advice.
