Poland's National Labour Inspectorate issues new B2B contract interpretations

The Polish National Labour Inspectorate (PIP) has released its first individual interpretations regarding B2B and mandate contracts under new regulations. Out of eight reviewed cases, the Chief Labour Inspectorate accepted three models—including IT services and sales—but rejected five, ruling they possessed characteristics of a standard employment relationship. Key factors in these decisions include the level of supervision, the ability to work independently, and the actual organization of daily tasks rather than the contract's name.

To assist companies, PIP has introduced a 30-question diagnostic test to help entrepreneurs evaluate whether their cooperation models resemble employment. While this tool is intended for self-assessment, it does not provide legal immunity or protection against penalties. For formal legal certainty, companies must seek written individual interpretations from the Chief Labour Inspectorate.

Additionally, significant changes to labor laws are approaching. From November 5, 2026, new anti-mobbing regulations will take effect, making it easier for employees to seek compensation and requiring companies with at least 10 employees to implement formal anti-mobbing procedures. Separately, employers are reminded of the September 30 deadline to grant employees their overdue annual leave to avoid fines ranging from 1,000 to 60,000 PLN.