Labour Inspection in Poland: What Managers Must Do to Prevent Reclassification

From 1 January 2026, Polish labour law changes will significantly raise compliance expectations for employers. Labour inspectors will be given sweeping new powers to review not just traditional employment contracts, but also civil law contracts - including B2B and contracts for specific tasks - to identify misclassification and hidden employment relationships.​
 
What’s changing?

Under the planned amendments, the National Labour Inspectorate (PIP) will be able to independently reclassify civil law contracts (such as B2B arrangements and contracts for specific tasks) as employment contracts by administrative decision, with immediate effect and without needing to initiate court proceedings. This means that employers who rely on service contracts or external consultants - as opposed to standard employment contracts - face increased scrutiny.​
 
What should businesses do now?

Polish businesses should act now to reduce compliance risks ahead of the coming labour law changes. The managers should:
 

• proactively conduct internal audits of HR documentation, including employment contracts, civil-law agreements, payroll records, and working time registers, to identify and correct irregularities before an inspection takes place;
• carefully review and reassess any B2B agreements (umowa o świadczenie usług) and contracts for specific tasks (umowa o dzieło) to identify potential hidden employment relationships and ensure that contract structures genuinely reflect the reality of working arrangements;
• update HR and payroll systems to capture and correctly process the data requirements so that companies are prepared for possible compliance checks.​

 
What are the main differences between employment contract and B2B agreements?

Employers often prefer B2B agreements because they reduce administrative burdens, lower costs (no social security contributions or employee benefits), and allow for easier scaling of the workforce. Contractors benefit from greater autonomy, the ability to negotiate higher rates, and potential tax advantages, but they must manage their own business affairs and bear all associated risks. It is important to note that B2B agreements should not be used to circumvent labor law protections; if the relationship resembles an employment contract (e.g., subordination, control, lack of independence etc.), it may be reclassified by authorities, leading to penalties and back payments.
 
Conclusions

The 2026 changes bring a new, more expansive approach to employment classification and employee rights in Poland. Companies need to review their workforce arrangements, document retention, and audit processes to mitigate the risk of retroactive reclassification, penalties, or administrative action by the PIP. Early preparation is essential - both to ensure business continuity and to protect your company’s reputation as a compliant employer.