B2B Cooperation Audit – Preparing for an Inspection by the Polish National Labour Inspectorate (PIP)

As of July 2026, the powers of the Polish National Labour Inspectorate (PIP) have been expanded. The scope of PIP inspections now covers civil-law contracts, including B2B arrangements. PIP inspectors are also authorised to determine, by way of an administrative decision, that an employment relationship exists where the cooperation in practice meets the criteria applicable to an employment contract. Such a decision will have consequences under labour law, tax law and social security regulations from the date on which it is issued.

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Don’t wait for an inspection — protect your business now.

Review your B2B model before the PIP does

B2B cooperation provides organisations with flexibility, access to specialist expertise and the ability to respond quickly to business needs. At the same time, it increasingly requires a careful assessment of risk, particularly in the context of inspections conducted by the Polish National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP).

A B2B cooperation audit makes it possible to verify whether contracts, processes and day-to-day practices are consistent and whether they create a risk that the nature of the cooperation may be challenged during a PIP inspection.

At PKF BPO, we identify risks, eliminate defective contractual provisions and help organisations structure their B2B cooperation model so that it strengthens business security rather than disrupting operations.

Why should a B2B audit be conducted before a PIP inspection?

An inspection by the Polish National Labour Inspectorate is not the right time to conduct an initial risk assessment.

At that stage, the organisation is already operating under the pressure of time, numerous questions and extensive documentation requests. Conducting a B2B contract audit in advance allows the company to assess its situation carefully, organise the relevant documentation and prepare for potential inspection activities.

In particular, the audit helps organisations to:

  • reduce the risk of B2B cooperation being challenged,
  • verify whether the documentation reflects the actual manner in which the cooperation is carried out,
  • protect the organisation against the adverse consequences of an inspection,
  • prepare the management board, HR teams and managers for potential inspection activities,
  • implement solutions that strengthen legal and business security.

At PKF BPO, we analyse not only the contracts themselves, but the entire B2B cooperation model.

What does a B2B cooperation audit at PKF BPO cover?

B2B contract audit – analysis of contractual provisions and removal of defective clauses

Each B2B contract is reviewed by a subject-matter expert from PKF BPO and, where required by the scope of the matter, also by a tax adviser from PKF Polska. We take a holistic approach to the documentation and do not assess contracts in isolation from the relevant processes, day-to-day cooperation practices and the broader business context. We identify provisions that may increase the risk of the relationship being classified as an employment relationship and recommend how they should be revised, taking the business context into account.

Assessment of B2B cooperation practices, not only the documentation

We review how cooperation with contractors works in practice. Our analysis covers the way tasks are assigned, how work is organised, reporting arrangements, settlements, communication with managers and the position of contractors within the company’s organisational structure.

The greatest risks associated with B2B cooperation often do not arise from the contract itself, but from day-to-day practices.

Implementation recommendations to reduce the risk of B2B cooperation being challenged

Once the audit has been completed, you receive specific recommendations concerning:

  • B2B contracts,
  • HR processes,
  • rules governing cooperation with contractors,
  • management practices,
  • internal documentation and procedures.

We identify the most significant risks, indicate which provisions need to be amended, explain which processes should be reorganised and show how to prepare the organisation for a PIP inspection in a way that is both legally secure and beneficial to the business.

Support in obtaining an individual interpretation from the Chief Labour Inspector

We assist in preparing the documentation and arguments required to apply for an individual interpretation from the Chief Labour Inspector (Główny Inspektor Pracy, GIP) concerning the B2B cooperation model used by the organisation.

Support during a PIP inspection

Where an inspection has already commenced or has been announced, we provide ongoing support from experts in employment law, HR and payroll, and compliance.

What risks can a B2B cooperation audit help mitigate?

A poorly structured B2B cooperation model may lead to:

  • B2B cooperation being challenged,
  • the need to implement organisational changes under the pressure of an inspection,
  • additional costs arising from employee-related settlements,
  • disputes with inspection authorities.

The earlier an organisation identifies the risks associated with B2B cooperation, the greater control it has over how those risks are mitigated.

Why commission a B2B cooperation audit from PKF BPO?

  • We assess B2B cooperation from a broader perspective than the wording of the contract alone, combining expertise in employment law, HR and payroll, taxation, and compliance.
  • Each contract is reviewed by a subject-matter expert and, where tax assessment is required, also by a tax adviser.
  • Our experts are recognised specialists in employment law and the reform of the Polish National Labour Inspectorate. They speak at industry conferences and publish books and expert articles, including commentary for Dziennik Gazeta Prawna on B2B cooperation and PIP inspections.
  • We provide comprehensive support: we identify risks, eliminate defective contractual provisions, recommend appropriate solutions and assist clients both before an inspection and throughout the proceedings.

Prepare your B2B model for a PIP inspection on your own terms

A B2B cooperation audit helps reduce the risk of contracts being challenged, eliminate defective provisions, structure day-to-day cooperation practices and make business decisions based on a reliable assessment rather than under the pressure of an inspection.

Contact our experts to find out whether the B2B cooperation model used by your organisation is ready for a PIP inspection.

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Katarzyna Rupp

Katarzyna Rupp
B2B Cooperation Audit

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