B2B in Poland: Key Changes in the Reclassification of Civil-Law Contracts

In 2026, the Polish labour market is expected to undergo one of the most significant reforms in recent years.
The changes concern how the National Labour Inspectorate (PIP) will assess, and most importantly, reclassify B2B contracts and other civil-law arrangements as employment contracts.

The reform is no longer a distant concept but an advanced legislative project already in progress. It forms part of Poland’s National Recovery Plan (KPO) and is tied to the “milestones” required for the full disbursement of EU funds. This means one thing: the likelihood of these regulations entering into force is very high, and supervisory authorities will gain tools that could fundamentally reshape how hundreds of thousands of companies operate.

Let’s discuss what this means in practice.

Why is the introduction of this reform almost certain?

Unlike previous proposals, this reform:

• is included in the National Recovery Plan as a required EU milestone linked to the release of EU funds,
• already has a financial impact assessment submitted to the European Commission — according to calculations by the Ministry of Finance, reclassifying around 10% of “fictitious” B2B contracts could generate approx. PLN 212 million annually for the public finance sector,
• strengthens the powers of the Labour Inspectorate, including new administrative authority to determine the existence of an employment relationship, and modernises inspection methods to increase the effectiveness of labour law enforcement.

In practice, this means that PIP will gain not only formal competence but also real mechanisms to more actively examine civil-law contracts, especially where a B2B model or mandate contract effectively resembles traditional employment.

The key change: an administrative decision instead of a court judgment, with subsequent judicial review

What is commonly called “reclassifying a B2B contract” does not mean changing the contract, but recognising that an employment relationship exists, which may also apply retroactively.
Currently, only labour courts can make such binding determinations following full evidentiary proceedings.

Under the planned 2026 reform, the Labour Inspectorate will gain similar authority. If an inspector concludes that the characteristics of employment prevail in a given cooperation, they will be able to issue an administrative decision establishing the existence of an employment relationship. This decision can be challenged only through an appeal process: first to the Chief Labour Inspector, then to the labour court.

The official purpose of the reform is to reduce “fictitious self-employment” and improve enforcement of labour law.

What does this mean for companies?

1. The decision becomes enforceable immediately (in specified areas)

Once issued, the decision triggers employer obligations under labour, tax and social security regulations from the day it is delivered, even if an appeal is filed.

Suspension of the decision’s immediate enforceability will be possible only if explicitly ordered by the Chief Labour Inspector or the court, based on significant and irreversible consequences for the employer or contractor.

In practice, companies may be required to immediately:

• recognise the existence of an employment relationship,
• calculate and report ZUS contributions,
• create and maintain employee documentation,
• apply employee rights and entitlements.

2. It is the inspector — not the contract title — who will decide whether an employment relationship exists

The name of the contract does not determine its legal nature. The inspector will assess whether elements of an employment relationship were present. Red flags include:

• subordination to managerial instructions,
• fixed workplace and working hours,
• tasks identical to those performed by employees,
• no economic risk borne by the contractor.

3. A decision that applies retroactively — becoming an “employee” overnight

According to the latest draft, a PIP decision may cover up to three years retroactively from the date the investigation began.

A company receiving such a decision must at minimum:

• register the “new” employee with ZUS using the correct code,
• prepare full employee documentation,
• update personnel files,
• recalculate holidays and working time,
• prepare for settlement of overdue social security contributions,
• prepare to correct PIT declarations and handle any tax underpayments.

Importantly, when an appeal is filed, the obligation to pay PIT and contributions for past periods is automatically suspended:

• first until the appeal deadline passes,
• and if an appeal is lodged — until the labour court issues its ruling.

This gives companies more time to organise funding of arrears, though day-to-day labour obligations remain unless the immediate enforceability is suspended.

Tax risks: VAT invoices may be challenged

If the contractor issued invoices as a business owner but the PIP decision determines they were effectively an employee, tax authorities may attempt to:

• deem such invoices “invalid”,
• challenge VAT deductions,
• require amended returns,
• impose interest.

This may become the costliest element of the entire reform, especially for companies relying on large volumes of B2B services.

Why companies must act now

From a management perspective, this is not only a matter of complying with upcoming regulations. A proactive approach has a direct impact on:

• protecting financial liquidity,
• reducing tax risks,
• safeguarding the personal liability of management board members,
• maintaining operational stability in cases where multiple individuals may be affected by a decision.

Which preventive actions are essential?

The planned changes mean that the B2B cooperation model now requires:

• Audit of cooperation models
• Assessment of management liability risks
• Preparation of response scenarios
• Implementation of organisational safeguards

Summary: business stability depends on preparation

The planned changes mean that today the B2B cooperation model requires:

• thoughtful implementation,
• continuous monitoring,
• early identification of risks,
• ready-to-apply action scenarios.

Safe cooperation is not only about legal compliance — it is about building organisational resilience to regulatory shifts that are expected to become a reality in 2026.

BPiON supports organisations throughout the entire preparation process for the new rules.
Contact us — we will help you navigate the reform safely, in full compliance, and with full control over risk.