The End of B2B? New PIP Powers and IT Risks

We have written to you several times about the new government project and planned changes regarding the powers of the National Labour Inspectorate (PIP). According to the draft act, the PIP would gain the authority to issue an administrative decision establishing the existence of an employment relationship between an employer and a person previously employed under a civil law contract (e.g., a B2B contract).

Until now, challenging a B2B contract and recognizing an employment relationship was only possible through court proceedings, by an inspector filing a lawsuit in a labor court.

Such cases could drag on for years, which significantly reduced the effectiveness of inspections and the willingness of inspectors to take such steps. The change in powers will provide inspectors with greater control capabilities and independence in assessing the nature of cooperation between the parties.

Digital monitoring instead of visits: PIP to gain direct insight into ZUS and KAS

The draft changes assume the digitization of inspections, which will manifest, among other things, in remote inspections as well as new IT solutions enabling inspectors digital access to the systems of the Social Insurance Institution (ZUS) and the National Revenue Administration (KAS). In this way, inspectors will be able to catch errors not only during an inspection or through employee complaints but also through incorrect payroll management.

New technical possibilities may lead to more frequent inspections as well as the acceleration of inspectors’ actions. This means that employers will have significantly less time to prepare for an inspection, and its effects will be felt much faster. At this point, it should be emphasized that the project also provides for higher financial penalties. The Inspectorate will be able to fine an entrepreneur up to PLN 5,000 (currently the limit is PLN 2,000), and the limit for a fine that can be imposed in court proceedings is to be increased to PLN 60,000 (currently PLN 30,000).

Moreover, the project also assumes the possibility of conducting inspections without prior notice, which is intended to limit the opportunities for entrepreneurs to prepare in advance and make it difficult to introduce temporary solutions for the duration of the inspection. This means that entrepreneurs should already start taking steps to prepare for the changes, i.e., detecting and removing irregularities.

Is this the end of B2B contracts?

It seems that the changes in the labor inspection’s powers and increased inspections may change the face of the Polish labor market and significantly reduce employers’ interest in civil law contracts, which was certainly the legislator’s goal when creating the draft changes.

In our assessment, this does not mean, however, that one should completely abandon B2B employment. It will, however, require greater preparation from the employer, starting from drafting correct documentation to appropriately organizing the course of cooperation. If the cooperation bears all the characteristics of a B2B relationship, the risk of establishing an employment relationship will be negligible.

The above will require the entrepreneur to:

• understand the differences between a B2B contract and an employment contract,
• have the ability to decide on the form of employment,
• use appropriate contract templates,
• properly organize internal processes.

Self-control list: How will PIP assess your B2B contracts?

In response to entrepreneurs’ concerns, the Chief Labour Inspectorate decided to develop a so-called “self-control list,” which will enable entrepreneurs to assess whether their internal processes are organized correctly and whether there is a risk of recognizing an employment relationship with the contractors they employ. This list is to contain short “YES” or “NO” questions and is intended to help entrepreneurs assess the risk of recognizing an employment relationship before an inspection occurs.

According to announcements, the list will not be binding, but it is intended to serve as a guideline for both employers and the inspectors conducting the checks. The final form of the checklist is currently at the consultation stage and has not yet been published.

IT sector in the crosshairs: Why is B2B in technology at risk?

It cannot be denied that the planned changes may be particularly felt in the IT industry, where concluding B2B contracts is a common practice and the leading form of employment.

Negative changes will be felt not only by employers but also by contractors, who usually run their own businesses and also prefer B2B employment. Nevertheless, it must be taken into account that during an inspection, the inspectorate will not consider the will of the parties, but only the characteristics of the cooperation between them.

The currently known work practice in the IT industry will have to undergo changes in order to maintain the continued possibility of employing specialists on B2B terms.

The current characteristics of IT specialists’ work, i.e., frequent requirements to work on company tools, in the same office as persons employed under an employment contract, during fixed hours each day, with a broad non-compete clause and no possibility of subcontracting, creates an ideal basis for recognizing an employment relationship.

The characteristics of the IT industry mean that entrepreneurs in this sector will be particularly exposed to inspections. Therefore, employers in the IT industry should pay special attention to the internal organization of work and already begin introducing changes aimed at distinguishing contractors from persons employed under an employment contract as much as possible.

Wave of criticism stalls B2B changes

The project was supposed to enter into force on January 1, 2026; however, this has not happened to date, likely due to the numerous controversies surrounding the new regulations. Since November 2025, the project itself has been at the analysis stage by the Standing Committee of the Council of Ministers, and comments and opinions, predominantly negative in tone, are still being submitted.

Among others, the Board of the Main Association of Anesthesiologists has spoken out sharply about the project, expressing its disapproval in an opinion dated January 12, 2026, pointing out that the vast majority of anesthesiologists work based on civil law contracts. The new regulations would translate into a mass resignation from work in the public system and expose patients to negative consequences for their health safety.

Comments on the project are still coming in, the last of which was included as recently as January 19 and submitted by the Labour Protection Council. Although the ROP’s comments mainly refer to its supervisory tools over the PIP, this indicates the number of practical problems that the planned changes bring and the increasing need for some limitation of the PIP’s powers.

It should be recalled that an attempt at a similar regulation already took place in 2021 in the form of a parliamentary draft (Sejm paper no. 1134). This attempt fell through.

When will the project enter into force?

It might seem that the entry into force of the reform is in question. On January 8, 2026, Prime Minister Donald Tusk published a social media post stating directly that such regulations would be a bad idea. He emphasized that it is possible to find a better solution for employees.

Nevertheless, no official information about the termination of work on the reform has appeared in the list of legislative works regarding the project in question so far. On the contrary.

On March 12, 2026, the Senate, despite numerous controversies and opinions, adopted the project, and currently, the amendment is only awaiting the President’s signature. We note that the act will enter into force 3 months after its publication. This means that entrepreneurs only have until June to take the necessary steps in this direction.

How to prepare for the changes?

There are a number of possible actions that employers can take to prepare for an inspection now. We recommend that entrepreneurs audit their contracts and documentation, create a transparent internal structure, properly organize cooperation, and develop a decision-making process regarding the offered forms of employment.

Changes in labor law may require expert support, which is why we encourage you to contact our labor law department. Our specialists have prepared detailed recommendations to help minimize the risk of reclassifying your contracts. Write to us at: [email protected]