Poland’s Labour Inspections Go Remote in 2026 - How Should Your Company Prepare?

From 1 January 2026, under the planned amendment to the Labour Inspectorate Act, inspectors will also be able to conduct compliance checks on employment remotely. This means that employers must not only keep their documentation in good order but also maintain electronic versions, ready to be provided to inspectors online.
 
To prepare for Labour Inspectorate (PIP) audits from 2026, the following steps should be taken:
 

1. Carry out an internal audit of HR documentation, including employment contracts and civil-law contracts, payroll records, working time registers, and occupational health and safety documents, to identify and correct any errors before the inspection, as well as clearly assess the nature of contracts for specific work or B2B-type contracts in the context of potential employment relationships.

       

• Independence in work organization
  In an employment contract, the employee performs work at a specified place and time, under the employer’s supervision, with organizational subordination. In a B2B contract, the contractor decides independently about the time, place, and method of performing the commissioned tasks, and may also use subcontractors.

 

• Nature of the legal relationship
  An employment contract is regulated by the Labour Code, guaranteeing rights such as minimum wage, annual leave, and sick leave. A B2B contract is a civil-law contract governed by the Civil Code and does not grant these employment benefits.

 

• Obligation of personal performance
  In an employment contract, the employee must personally perform the duties. Under a B2B contract, the contractor may outsource the performance of services to others (subcontractors).

 

• Method of settlement and payment of contributions
  For an employment contract, the employer pays social security contributions and advances on personal income tax. Under a B2B arrangement, the contractor settles independently with the tax office and social security institution (ZUS).

   

2. Ensure compliance of all company activities with the Labour Code, social security regulations, and occupational health and safety rules, paying particular attention to the conditions of employment, as well as the accuracy of registrations and contributions.

 

3. Train employees responsible for communication with inspectors in how to respond and provide required documentation.

 

4. Organize personnel files, payroll records, working time records, technological documentation, and ensure inspectors have access to company buildings, facilities, and equipment.

 

5. Implement a system to monitor compliance of working time with actual remuneration and the legality of employment, including the documentation of foreign employees, if any are employed.

 

6. Prepare for remote inspections: the amendment will allow the Labour Inspectorate to conduct remote audits, therefore the implementation of systems for sharing documents online and maintaining digital versions of records is recommended.

 
The new powers of the Labour Inspectorate will also involve risk-based analysis when selecting companies for inspections, meaning that low-risk companies may be excluded from excessive oversight. It is therefore advisable to ensure full compliance with regulations to reduce the risk of inspection.