Amendments to the Act on the National Labour Inspection – Part III

The upcoming changes will intensify the difficulties, which have existed for years, in drawing a precise line between an employment relationship and cooperation allowed under a civil law contract / B2B contract.

The following are considered to be the typical features of an employment relationship that PIP inspectors will verify during inspections:

  • Personally performing the work – the inability to appoint a substitute,
  • Remuneration – performing tasks in exchange for regularly paid remuneration (usually a fixed amount),
  • Subordination to the employer – carrying out instructions from superiors,
  • Performing work at a place and time designated by the employer – fixed working hours in the office or under a system imposed by the employer,
  • Economic risk on the part of the employer – a situation in which it is the employer, rather than the contractor, who bears the economic consequences of the business activity.

However, the overall picture is decisive, i.e. the so-called ‘test of predominant characteristics’.

Consistent case law of the Supreme Court clearly indicates that the legal classification of a given relationship is not determined by a single characteristic, but by the overall picture of all the conditions and circumstances of the work performed, and by which characteristics are predominant. For this reason, even in very similar factual circumstances, different judgements may be handed down.

Examples of factors that may tip the balance in favour of a civil law contract or a B2B contract include:

  • The right to appoint a substitute,
  • Determining the timing of task completion – no rigid timeframes imposed,
  • Source of income – the number of other clients served by the contractor,
  • Degree of integration with the organisation – ensuring that the contractor does not use the employer’s organisational and technical resources, does not participate in internal training and is not incorporated into the hierarchical structure in the same way as other employees,
  • The contractor’s liability towards third parties.

 

What is the role of the parties’ intentions?

In administrative proceedings aimed at issuing a decision on the existence of an employment relationship, the National Labour Inspection (and subsequently the courts) must take into account the autonomous intentions of the parties.

However, the parties’ intention is relevant only if it does not breach the law or the principles of social coexistence, and does not seek to circumvent the law. If the work is carried out under conditions of subordination, the mutual intention of both parties regarding a type of contract other than an employment contract will be irrelevant.

As before, the name of the contract will not be the decisive factor in determining its classification. The PIP will apply the principle that substance takes precedence over form.

However, both the parties’ intent and the name of the contract may be relevant in determining the predominant characteristics of the employment relationship if that relationship exhibits features of both an employment contract and a civil-law contract.

 

 

Time for an audit of employment models

The amendment to the Act on the National Labour Inspection, which comes into force on 8 July 2026, represents the most significant change in years regarding the supervision of types of employment in Poland. Granting the PIP the power to issue administrative decisions unilaterally significantly increases the level of risk for employers who incorrectly use civil law contracts and B2B agreements. It is therefore worth analysing not only the content of the contracts, but above all the actual manner in which they are carried out, as well as training management staff to ensure that the performance of civil law contracts complies with the requirements of those contracts.