Amendments to the National Labour Inspectorate regulations are just around the corner: a reminder of the key changes
27.07.2026
The new provisions governing the National Labour Inspectorate will enter into force on 8 July 2026. Labour inspectors will gain broader powers to challenge B2B arrangements and civil-law contracts, while businesses will have to prepare for new obligations, inspections and higher penalties.
On 8 July 2026, an amendment to the Act on the National Labour Inspectorate will enter into force, significantly expanding the powers of labour inspectors. The purpose of the new legislation is to improve the detection of so-called disguised employment relationships, curb the misuse of civil-law contracts and provide public authorities with tools allowing them to reclassify a cooperation arrangement as an employment relationship where its actual nature corresponds to employment.
The changes will be particularly relevant to businesses using contracts of mandate, contracts for specific work and B2B contracts.
Key changes
Expanded powers of labour inspectors
Where a cooperation arrangement has the characteristics of an employment relationship, a National Labour Inspectorate inspector will be authorised to issue an instruction requiring the business to adjust the form of engagement by entering into an employment contract or amending the existing civil-law contract.
Where the business fails to comply with the instruction, the inspector will be entitled to issue an administrative decision confirming the existence of an employment relationship or to bring an action before a labour court seeking such a determination.
An instruction or decision issued by an inspector will have legal effect from the date on which it is issued, including for tax purposes, and will not apply retrospectively. In court proceedings, however, the court will be able to determine that an employment relationship existed during a period preceding the commencement of the inspection. This means that the legal consequences may also extend to an earlier period of cooperation.
It should also be noted that, although an administrative decision confirming the existence of an employment relationship will take effect only from the date of issue and will not have retrospective effect, there is a risk that the decision may prompt the tax authorities or the Social Insurance Institution, ZUS, to initiate separate inspections covering earlier, non-time-barred settlement periods.
The reclassification of a B2B contract or another civil-law contract as an employment contract will give rise to new obligations for the business. From the date on which the decision is issued or the existence of the employment relationship is determined, the business will be required to perform the obligations of a personal income tax remitter, including the collection of advance tax payments at the applicable progressive rates of 12% or 32%.
The business will also be required to register the former contractor for social insurance purposes as an employee and to pay the relevant social insurance contributions.
Individual interpretations
The amendment introduces the possibility for businesses to obtain an individual interpretation issued by the Chief Labour Inspector. An application may concern an assessment of whether a particular cooperation model meets the conditions of an employment relationship.
Such an interpretation is intended to provide the business with greater certainty as to whether the adopted engagement model is compliant and to reduce the risk that it will be challenged by the National Labour Inspectorate. At the same time, every interpretation issued will automatically be forwarded to the National Revenue Administration and ZUS.
Where a business disagrees with the interpretation, it will be entitled to appeal to a labour court within one month of receiving it. The proceedings will be conducted under civil procedure.
Changes to the inspection process
The new legislation will also allow inspections to be conducted remotely, in particular through the electronic submission of documents, the remote performance of fact-finding activities and the electronic issuance of decisions.
Cooperation between the National Labour Inspectorate, ZUS and the National Revenue Administration will also be significantly expanded. For example, the National Revenue Administration will be able to provide the National Labour Inspectorate with information concerning sole traders who, over an extended period, issue invoices exclusively to a single client, as well as cases in which invoice descriptions indicate elements characteristic of an employment relationship, such as bonuses or overtime.
More severe penalties
The amendment also provides for stricter liability for breaches of labour law. Unfavourable treatment of a person in connection with the determination that an employment relationship exists will be punishable by a fine ranging from PLN 2,000 to PLN 60,000, or from PLN 3,000 to PLN 90,000 in the case of repeated infringement.
The maximum on-the-spot fine that may be imposed by the National Labour Inspectorate will also increase from PLN 2,000 to PLN 5,000.
At the same time, the legislature has provided for a transitional period. Businesses that, on their own initiative, bring their existing contracts into compliance with the applicable legislation within 12 months of the amendment entering into force will not be subject to the penalties provided for under the new rules.
This solution nevertheless raises significant concerns. The voluntary conversion of a civil-law contract into an employment contract may be treated as an indirect acknowledgement that the previous cooperation model had, from the outset, corresponded to an employment relationship.
Moreover, taking advantage of the transitional period will not provide protection against potential claims or inspections concerning earlier, non-time-barred periods. Consequently, a business may avoid the penalties introduced by the amendment while remaining exposed to tax risks arising from the previous engagement model.
