From July 2026, Państwowa Inspekcja Pracy (PIP) will be able to reclassify civil‑law agreements and B2B contracts as employment contracts if they display “employment‑like” features. This means that PIP can issue a decision turning a B2B or umowa zlecenia/o dzieło into a full employment if the inspector during the audit determines:
- subordination,
- fixed hours,
- control over how and when work is performed, and
- integration into the employer’s organisation.
The test for reclassification is not based on the label on the contract, but on the substance of the relationship. PIP will mirror the criteria long used by the Supreme Court in determining whether a genuine employment relationship exists, even if the parties call it something else.
Key red flags: “employment‑like” features
The new framework will treat the following as core indicators of an employment‑like relationship:
- Subordination and instructions:
If the company gives detailed, binding instructions on how and when the work is to be performed, and the contractor has little or no room to decide their own methods, this strongly suggests subordination.
- Fixed or rigid working hours:
Requiring the contractor to work at set times, in line with the company’s schedule, or to be available during fixed hours is a classic employment‑like pattern.
- Control over organisation and performance of work:
Determining place of work, tools, procedures, deadlines, and performance standards, as well as frequent monitoring or supervision, points away from genuine self‑employment.
- Integration into the employer’s organisation:
Treating the contractor as part of the internal team - issuing an email address, access to internal systems, inclusion in internal meetings, performance reviews, or “team‑building”‑type activities - reinforces the impression of an employment‑like relationship.
- Lack of independent business risk:
A genuine self‑employed person typically bears some commercial risk (e.g., own costs, profit/loss, multiple clients), while a contractor who essentially works like an extended employee for one principal is more vulnerable to reclassification.
What Polish‑site employers should do now
If your company operates in Poland and relies on B2B or civil‑law‑contractor models, July 2026 is not a distant theoretical deadline - it is a trigger date for enforcement risk. Here are the actions that need to be taken:
1. Review all B2B and civil‑law‑contractor arrangements
- Map your current engagements: prepare a list of all B2B and civil‑law contracts (including umowy zlecenia and umowy o dzieło) where the contractor is effectively working in Poland.
- Assess whether the relationship is genuinely self‑employed: ask whether the contractor:
- has their own business structure,
- performs work for other clients,
- bears their own costs and risks, and
- can organise their own working methods and schedule.
If the answer is “no” or “hardly”, the arrangement is likely to be treated as “disguised employment” under the new rules.
2. Identify “employment‑like” patterns
Audit how these contractors actually work in practice, not just on paper. Typical warning signs include:
- Standing orders and internal instructions issued to the contractor, similar to those given to employees.
- Fixed schedules tied to the client’s internal rhythm, rather than result‑oriented or project‑based deadlines.
- Client‑provided tools or workplace, such as laptops, software licenses, access to internal platforms, or mandatory presence in the client’s office.
- No independent business risk: the contractor mainly executes tasks for one client, at the client’s risk, without exposure to market or performance‑based commercial risk.
If several of these patterns appear together, the arrangement is likely to be viewed as “employment‑like” by PIP.
3. Adjust contracts, structures, and working practices
Re‑engineering these relationships takes time, so it is better to act now rather than after an inspection.
- Revise contractual terms to emphasise:
- the contractor’s organisational independence,
- the result‑oriented nature of the work (not “time‑for‑hire”),
- the contractor’s own business risk and multiple‑client orientation, where this genuinely applies.
- Re‑design working patterns:
- avoid prescribing fixed hours, mandatory attendance, or rigid internal procedures,
- allow flexibility in how and where the work is performed, where operationally feasible.
- Restructure reporting and integration:
- limit the contractor’s participation in internal HR‑type processes,
- avoid treating them as part of the internal team for purposes of performance management or disciplinary‑style oversight.
Conclusion
The new law puts Polish employers in a very difficult position. From July 2026, PIP inspectors will be authorized to issue an administrative decision reclassifying a B2B contract,
umowa zlecenia, or
umowa o dzieło as a full employment relationship. Employers can challenge it only via an appeal to the labour court. If the judge determines subordination, fixed hours, control over how and when work is performed, or integration of the contractor into the employer’s organization, they will uphold the PIP inspector's decision on reclassification.
The July 2026 deadline is not far away - there is no time to lose. Companies should act immediately. For some roles, the only safe solution may be to switch the contractor to a proper employment contract and accept the associated costs, rather than risking reclassification.
Woźniak Legal has the know-how and experience in employment matters to help you succeed. Our team guides you through every stage - from contractor classification compliance programs to preparing new documents - minimizing risks like overlooked liabilities or regulatory hurdles while uncovering hidden issues.
Please contact us on
office@wozniaklegal.com.
You can also email me directly on
grzegorz.wozniak@wozniaklegal.com.