On 8 July 2026, Poland’s National Labour Inspectorate was granted broad powers to inspect and detect sham civil-law contracts. The changes are also intended to make it easier to correctly classify relationships between parties. This applies to situations in which a mandate contract, a contract for specific work or a B2B contract is in fact performed under conditions typical of an employment contract.
The new regulations do not mean that every civil-law contract will automatically be challenged. What will matter is how the work is actually performed. The rules should encourage businesses to review their contracts and cooperation models.
When Can a Civil-Law Contract Be Recognised as Employment?
A mandate contract, a contract for specific work or a B2B contract may be challenged if the way the work is performed corresponds to the conditions typical of an employment contract. The basic criteria are set out in Article 22 of the Labour Code. Under this provision, the existence of an employment relationship may be indicated, among other things, by:
- a fixed place and fixed hours of work;
- ongoing instructions and supervision by a superior;
- an obligation to perform the work personally;
- performing regular, repetitive tasks within the company’s structure;
- regular remuneration that is not dependent on the result of a specific assignment;
- no real freedom in organising one’s work.
“The name of the contract alone does not determine the nature of the cooperation. If a contractor or a person working under a B2B arrangement performs duties in the same way as an employee, the National Labour Inspectorate may challenge the adopted model,” says Joanna Łuksza, Head of the Accounting Experts Team at IFIRMA.PL.
A National Labour Inspectorate Inspection in Practice
After the new regulations enter into force, a labour inspector will be able to issue an administrative decision confirming the existence of an employment relationship if they determine that a civil-law contract is in fact being performed under conditions typical of an employment contract. An inspection will not focus solely on the content of the signed agreement. Documents confirming how the work is carried out, the organisation of tasks, schedules, reporting rules, communication with superiors and the actual independence of the person performing the tasks may also be relevant.
The procedure is to be conducted in stages. First, the inspector may call on the entrepreneur to remove the irregularities. Only failure to comply with the recommendations may lead to the issuance of an administrative decision. The parties will have the right to appeal such a decision to the labour court.
12 Months to Put Contracts in Order
Although the new regulations will enter into force as early as July this year, companies will be given time to adjust existing contracts and cooperation models to the new rules.
“Entrepreneurs who, before the new regulations entered into force, concluded contracts that meet the characteristics of an employment relationship may use a 12-month amnesty period, lasting until 8 July 2027. Voluntarily concluding an employment contract during this period makes it possible to avoid liability for an offence against employee rights and a fine, which in this case may range from PLN 2,000 to PLN 60,000,” explains Joanna Łuksza.
Consequences Beyond Paperwork
Recognising a civil-law contract as an employment relationship may have broader consequences for an entrepreneur than simply changing the type of contract. From that moment, the party to the agreement should be treated as a full-time employee, with the rights and obligations arising from the Labour Code. This means, among other things, the obligation to account for social security contributions in the same way as under an employment contract, to provide remuneration at least at the minimum wage level, to grant annual leave and to apply provisions on working time, breaks and occupational health and safety.
“The consequences may concern not only current employment. If a civil-law contract is recognised as an employment relationship, the entrepreneur may be required to correct previous settlements with the Social Insurance Institution and the tax office. This means the need to correctly calculate overdue social and health insurance contributions, personal income tax and other public-law obligations related to employing an employee,” adds the IFIRMA.PL expert.
Which Contracts Should Be Checked First?
It is worth starting the audit with contracts that have been in force for a long time and concern regular, repetitive tasks. Particular attention may be required in situations where the cooperating person performs duties exclusively for one entity, uses the company’s tools, works at its premises and is subject to the same organisational rules as full-time employees.
“An entrepreneur should start by comparing the content of the contract with what the cooperation looks like on a daily basis. What matters most is whether the contractor actually acts independently or, in practice, follows the company’s ongoing instructions, works at designated hours and in a designated place, and performs tasks personally. It is also worth checking whether the contractor bears responsibility for the way the assignment is carried out or for its result, whether they can decide how to organise their work, and whether the documentation confirms the civil-law or business nature of the cooperation. If the contract indicates independent cooperation but everyday practice resembles employment, the risk of it being challenged increases,” concludes Joanna Łuksza.
