Poland's 2026 Labour Shake-Up: B2B Contracts at Risk

A major shake-up is coming to Polish labour law. B2B contracts and contracts for specific work may be subject to reclassification as employment relationships following a PIP inspection. The changes are planned from 1 January 2026.
 
If you have any doubts that the civil law contracts utilised within your Polish business may, in fact, conceal employment relationships, it is advisable to carry out a comprehensive internal audit of your human resources documentation. Such an audit aims to identify and rectify any irregularities prior to the commencement of an inspection by the National Labour Inspectorate (Państwowa Inspekcja Pracy) (PIP).
 
As of 1 January 2026, B2B contracts and contracts for specific work may be subject to reclassification as employment relationships following a PIP inspection. The ramifications of such reclassification are substantial and may include the retroactive obligation to pay social security contributions, compliance with all employment-related statutory entitlements, and the imposition of penalties.
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The distinction between a B2B contract and an employment agreement depends on the actual nature of the working relationship rather than its formal contractual terms, although the rights and obligations of the parties set out in the contract are also important. These differences can be particularly nuanced in cases involving senior management or highly specialised professionals.
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Key criteria for distinguishing between B2B and employment contracts include:
 
1️⃣ Independence of work performance: An employment contract typically requires the employee to adhere to designated working hours and locations, follow the employer’s directives, and operate under supervision. Conversely, under a B2B contract, the contractor exercises autonomy in determining when, where, and how the work is executed and may subcontract or delegate tasks.
 
2️⃣ Legal framework: Employment relationships are governed by the Labour Code, which affords statutory protections such as minimum wage, paid leave, and sick leave. In contrast, B2B contracts are commercial agreements that do not confer such employment rights.
 
3️⃣ Personal performance obligation: Employees under employment contracts are required to perform the work personally. In B2B arrangements, the service provider may delegate or subcontract the work unless expressly prohibited by the terms of the contract.
 
To mitigate the risk of reclassification, businesses should ensure that contractual arrangements, internal policies, and working practices accurately reflect the legal nature of the relationship. Engaging with an experienced law firm to conduct a legal and human resources audit can facilitate preparation for potential PIP inspections and reduce the risk of non-compliance.
 
Woźniak Legal possesses extensive expertise in advising corporations on employment classification matters, representing clients during PIP audits, and designing compliant cooperation models for B2B contractors.