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Monday, May 18, 2026

Reclassification Of B2B Into Employment In Poland: How The New PIP Law Works - Mondaq

On 8 July 2026, Poland introduces a new enforcement model significantly expanding the powers of the Labour Inspectorate and directly impacting both B2B contracts and mandate contracts (umowa zlecenie).

Key information on B2B reclassification in Poland (2026)

Area

Key takeaway

Entry into force

New rules apply from 8 July 2026

Scope

Direct impact on B2B contracts in Poland

Core concept

Introduction of presumption of employment

Inspector powers

PIP may issue administrative reclassification decisions

Process

Inspection demand to comply reclassification 30-day appeal

Fines

Up to EUR 15,000 per contract

Transition period

12 months to adjust contracts (no PIP fines)

Abolition

Applies only to Labour Inspectorate penalties

Tax & ZUS risk

Independent assessments remain possible

Risk period

Up to 5 years of backdated liabilities

Key risk

Misclassification of employment-like B2B models

Recommended action

Conduct a B2B audit and risk assessment before restructuring

What changes for B2B contracts in Poland on 8 July 2026?

On 8 July 2026, Poland introduces a new enforcement model significantly expanding the powers of the Labour Inspectorate and directly impacting both B2B contracts and mandate contracts (umowa zlecenie).

The reform is based on the concept of a presumption of employment, meaning that if a contractor operates under conditions typical for employment, the relationship may be treated as...



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