Labour Inspectorate Reform 2026 - New Powers and B2B Risk
As of February 2026, the Labour Inspectorate reform is at the draft stage. Check what the draft proposes and how to prepare your B2B contracts.
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As of 20 February 2026, the reform expanding Labour Inspectorate (PIP) powers over civil contracts is at the draft stage adopted by the Council of Ministers. For programmers and IT freelancers, this means verifying your contracts now, as the direction of change is clear.
What does the reform draft propose?
Key assumptions
- Presumption of employment -- if your work looks like employment, an inspector could classify it as such
- Administrative decision -- instead of exclusively going through courts
- Immediate enforceability -- pending appeal resolution
- Priority audits -- especially in industries with high B2B prevalence
The IT industry under scrutiny
The IT sector has one of the highest shares of B2B contracts in Poland. This makes it a natural target for intensified inspections.
Risk factors for reclassification
| Risk factor | Description | Risk level |
|---|---|---|
| Fixed working hours | You work 9-5 like an employee | High |
| Single client | You invoice only one company | High |
| No own equipment | You use the client's equipment | Medium |
| Direct supervision | You have a "boss" who gives orders | High |
| Fixed remuneration | No variability, no business risk | High |
| No deliverables in contract | Contract covers "providing services" without measurable outputs | Medium |
| Leave/sick clauses | Employment-like clauses in the contract | High |
Consequences of reclassification
If a B2B contract is deemed an employment relationship:
- Back Social Insurance contributions (up to 5 years back)
- Back Personal Income Tax + interest
- Loss of lump-sum/flat tax eligibility for reclassified periods
- Risk for the client -- additional costs may lead them to end cooperation
How to protect yourself
- Have more than one client -- even a small side project reduces risk
- Work on your own equipment -- laptop, tools, licenses
- Define deliverables in the contract -- "delivering module X" instead of "providing programming services"
- Maintain schedule flexibility -- avoid rigid time frames
- Bear business risk -- variable remuneration, quality responsibility
Useful calculators
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Wypróbuj za darmoZastrzeżenie: This article is for informational purposes only and does not constitute tax or legal advice. If in doubt, consult a tax advisor or accountant. Tax regulations may change.