Individual Interpretations of the Chief Labour Inspector in Light of the PIP Reform in Poland

Individual Interpretations of the GIP and Their Significance for Employers

The reform of the National Labour Inspectorate (Państwowa Inspekcja Pracy – PIP) in Poland, introduced by the Act of 11 March 2026, brings, among other changes, the institution of individual interpretations.

In light of the expanded powers of PIP, individual interpretations are intended to serve as a tool for increasing legal certainty in business operations conducted under Polish law.

Pursuant to the newly added Article 14b of the Act on PIP, the Chief Labour Inspector (Główny Inspektor Pracy – GIP) will, upon request of an employing entity, issue an individual interpretation determining whether a given legal relationship (existing or planned) constitutes an employment contract within the meaning of Article 22 § 1 of the Polish Labour Code (Kodeks pracy).

An individual interpretation may indeed prove to be an instrument that enhances legal security for businesses operating in Poland, particularly in cases where the boundary between B2B arrangements and employment contracts is blurred. However, management boards should approach this tool not merely as an administrative procedure, but also as an element of strategic compliance risk management within the framework of Polish regulations.

Application for an Individual Interpretation to the GIP – Requirements

An application submitted to the Chief Labour Inspector (Główny Inspektor Pracy – GIP) in Poland must include the elements specified in Article 14b of the Act on PIP, in particular:

1. identification details of the applicant;
2. a description of the factual situation or a future event;
3. an indication of the legal provisions to be subject to interpretation under Polish law;
4. presentation of the applicant’s position on the matter;
5. proof of payment of the fee (PLN 40);
6. documents or other evidence supporting the presented circumstances, if available to the applicant.

An individual interpretation includes an assessment of the applicant’s position, together with references to the relevant legal provisions and their interpretation under Polish regulations.

The fee amounts to PLN 40 for each factual situation described, and the GIP has 30 days to issue its decision from the date of receipt of a complete application.

Importantly, an interpretation will not be issued if the matters described are already subject to an ongoing inspection or proceedings conducted by PIP or the Social Insurance Institution (Zakład Ubezpieczeń Społecznych – ZUS) in Poland.

Individual Interpretations of the GIP as Protection Against Sanctions

As stated in the explanatory memorandum to the draft Act in Poland:

This solution is intended to prevent disputes and limit labour market segmentation by indicating the correct classification of employment relationships under Polish law. The legislator emphasises that this mechanism is modelled on provisions applicable to entrepreneurs, while being adapted to the specific nature of employment relationships in Poland.

An individual interpretation issued by the Chief Labour Inspector (Główny Inspektor Pracy – GIP) may be appealed to a regional court (sąd okręgowy) in Poland. The fee for filing an appeal against a decision concerning an individual interpretation amounts to PLN 200.

Sources:

Rządowy projekt ustawy o zmianie ustawy o Państwowej Inspekcji Pracy oraz niektórych innych ustaw.

Rządowy projekt ustawy o zmianie ustawy o Państwowej Inspekcji Pracy oraz niektórych innych ustaw

Ustawa z dnia 11 marca 2026 r. o zmianie ustawy o Państwowej Inspekcji Pracy oraz niektórych innych ustaw

Publication of Interpretations in the BIP as an Additional Benefit for Employers

From an HR perspective, it is significant that interpretations will be published in the Public Information Bulletin (Biuletyn Informacji Publicznej – BIP) in anonymised form, in accordance with Article 14b(15) of the Act on PIP in Poland. This creates benchmarking opportunities, as companies operating in Poland can analyse which cooperation models within their industry have been accepted by the supervisory authority. Compliance with an issued interpretation provides effective protection against financial sanctions under Polish law (fines of up to PLN 60,000).

However, it should be noted that such protection expires if the actual facts established during an inspection differ from those described in the application.

When a GIP Interpretation Does Not Protect Against Sanctions

Contractual Provisions vs. Actual Practice

The greatest concern arises from the provision stating that the issuance of an interpretation does not preclude the assessment of the actual nature of the legal relationship during an inspection, if the established facts differ from those described in the application.

As noted by experts from Deloitte and Dziennik Gazeta Prawna (DGP), the sense of security may prove illusory, as inspectors in Poland examine every detail of the cooperation during an inspection—not merely the contractual terms. In other words, while inspectors do review contracts, their primary focus is on how the relationship operates in practice. If day-to-day reality deviates from the “on-paper” assumptions presented in the application, the protection resulting from the interpretation ceases to apply.

Article 14(5):
“The issuance of an individual interpretation shall not exclude the possibility for the competent authority of the National Labour Inspectorate to assess the actual nature of the legal relationship in the course of an inspection, if the facts established during such inspection differ from those described in the application.”

Duration of Engagement and Its Impact on the Cooperation Model

There is a justified risk that a cooperation model which was compliant at the time of submitting the application may, over time, acquire characteristics of an employment relationship (for example, through the introduction of increased subordination under Polish labour law). Employers may fail to notice this critical turning point, thereby losing the effective protection afforded by the individual interpretation—despite formally holding a document issued by the GIP.

PIP Reform – Recommendations for Employers

It should also be emphasised that an individual interpretation issued by the GIP is a “desk-based” document, relying solely on the applicant’s statements, submitted documents, and the facts presented. It does not replace a thorough, on-site audit of working conditions within the workplace, which allows for a comprehensive assessment of the actual situation in businesses operating in Poland.

Moreover, employers must describe the factual circumstances with utmost precision. Any omission—particularly regarding elements of subordination (e.g. reporting obligations under Polish labour law)—may provide grounds for an inspector to disregard the interpretation during an inspection.

Despite these risks, this institution undoubtedly represents a step towards a more structured and transparent labour market in Poland. It enables an official dialogue with the National Labour Inspectorate (PIP), which is particularly important in complex B2B models (e.g. in the IT sector).

However, it should be remembered that obtaining an interpretation does not release employers from the obligation to continuously monitor whether cooperation with contractors is evolving into a de facto employment relationship.

In conclusion, an individual interpretation issued by the GIP is a valuable supporting tool, but it does not provide absolute protection. Its effectiveness depends on the consistency between the description included in the application and the actual practice of how work is performed.