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...
Read Full Story:
https://news.google.com/rss/articles/CBMi1gFBVV95cUxPbnRoMEYzVGloOGNVYUdBZnN6...