PIP on the offensive: How to Protect Your Company from Reclassification of Contracts?

PIP Inspector to Decide in Place of the Court

The proposed amendments, expected to enter into force soon, will fundamentally reshape how the Polish market for B2B and mandate contracts operates. The National Labour Inspectorate (PIP) will receive powers it has never had before.

Inspectors will be able to independently and immediately reclassify civil-law contracts into employment contracts. This means that instead of referring cases to the court and waiting for a ruling, starting in 2026 an inspector will issue an administrative decision that becomes enforceable at once.

The new competences of inspectors will cover both detailed document analysis and an assessment of the actual nature of cooperation. The inspector will verify whether the relationship exhibits characteristics of an employment relationship, such as:

• temporal and organisational subordination,
• performing tasks under supervision,
• using the client’s equipment, or
• receiving fixed remuneration.

Moreover, thanks to integration with ZUS data and other databases, inspections will become more precise and significantly more difficult to challenge.

What Consequences Will Companies Face Under the New Powers of PIP?

The regulatory changes concerning contracts, which will come into force in Poland in 2026, may impose significant financial burdens on entrepreneurs.

Reclassifying a B2B or mandate contract into an employment contract will require settling outstanding social security contributions (ZUS), payments to the Labour Fund and the Guaranteed Employee Benefits Fund, as well as paying additional income tax for up to five years retroactively — together with interest.

In addition, companies must expect penalties provided for in the Polish Labour Code, which may reach several tens of thousands of zlotys. As a result, the overall cost of employment and the financial risk of running a business will increase substantially.

Entrepreneurs should therefore carefully analyse both their contracts and the way B2B cooperation is organised to avoid situations in which a formally civil-law contract effectively meets the criteria of an employment relationship. What becomes crucial is correctly distinguishing a true partnership-based cooperation from an employment relationship, which depends, among other factors, on the level of subordination, organisation of work, flexibility of time and place of performing duties, and the ability to delegate tasks.

How to Prepare for a PIP Inspection and Avoid the Worst-Case Scenario?

To effectively prepare your company for the upcoming changes and minimise the risk of B2B contracts being reclassified as employment contracts, the first step should be a thorough audit of all civil-law contracts and HR documentation. Such an analysis should verify whether the actual cooperation exhibits characteristics of an employment relationship, such as managerial subordination, fixed place or hours of service provision, or the absence of the possibility to delegate tasks. These “red flags” are the most common grounds for reclassification.

Based on the audit findings, it is essential to introduce changes that eliminate elements of subordination. This may involve formally clarifying the rules of cooperation, including a clear specification of the contractor’s autonomy, the possibility of appointing substitutes, and flexibility in choosing the time and place of service delivery. It is crucial that both documentation and business practice genuinely reflect the contractor’s independence.

Effective preventive measures also include implementing transparent cooperation policies and procedures that clearly define the principles of B2B service delivery and the manner in which obligations are fulfilled. This allows the company to clearly distinguish between a self-employment model and an employment relationship, significantly reducing the risk of misclassification and protecting the business against unfavourable decisions by inspectors.

Where to Look for Support Before a PIP Inspection?

Real confidence in times of change starts with the right partners by your side.

In light of the upcoming legal reforms, PKF offers support to companies that want to avoid the worst-case scenario. Every day we speak with entrepreneurs who believe they have everything under control — until they take a closer look at their B2B contracts and realise how many of them could, in practice, be classified as employment relationships.

That is why we start with the essentials: we thoroughly analyse contracts and HR documentation, looking for small, often overlooked indicators that may become grounds for reclassification. In many cases, even the initial review reveals details that matter — and that may cost the company more than expected.

Once we identify what needs to be changed, we help reorganise the cooperation model so that it genuinely reflects the independence of contractors. This is often the moment when entrepreneurs discover that minor adjustments, clarifying rules of work, defining the scope of autonomy, or correctly wording agreements can drastically reduce the risk of inspection.

We also support companies when inspectors arrive. We explain procedures, respond to official letters, assist in discussions, and provide guidance on how to address decisions. For many entrepreneurs, this is the greatest relief: knowing that they do not have to face the process alone.

Ultimately, everything comes down to one goal: peace of mind. Confidence that the documentation, cooperation practices, and work organisation are consistent, compliant with Polish regulations, and resilient to ambitious interpretations by PIP. With that assurance, the company can focus on what it does best — growing — without operating under constant threat.

Change Is the Moment When a Company Shows Its Strength

As we look ahead to the upcoming changes, it is easy to focus solely on the risks. The numbers speak for themselves: hundreds of new inspectors, tens of thousands of inspections, swift administrative decisions. But behind all of this lies something even more important — a moment when companies can consciously organise their cooperation practices and begin building stability on entirely new foundations.

The year 2026 will not be just a time of inspections. It will be a test of organisational maturity — one that will show which companies can operate predictably and responsibly, and which still rely on solutions implemented “for yesterday.” That is why so much depends on what happens today: the bold decision to organise documentation, and the honest conversation about how cooperation in the company truly looks.

It is worth drawing on the experience of experts who can translate new regulations into practical solutions and guide businesses through the transition without unnecessary turbulence. Working with them is not merely a “safety measure,” but an investment in advantage, stability, and control over what awaits entrepreneurs in the coming years.

In an environment that changes so rapidly, operational certainty becomes one of the strongest competitive advantages. And a well-prepared company — one that does not postpone decisions until the last moment — will enter 2026 not with fear, but with readiness.