Key changes in the oversight of b2b contracts – amendment to the labour inspectorate act
On April 2, 2026, the President of Poland signed the Act of March 11, 2026 amending the Act on the National Labour Inspectorate and certain other acts.
This amendment represents one of the most significant changes in recent years in the area of employment structure oversight—particularly regarding cooperation under the B2B model. The new regulations substantially strengthen the position of the National Labour Inspectorate and may have a tangible impact on how civil-law contracts are used in practice.
Most provisions of the Act will come into force three months after its official publication.
Key assumptions of the Act:
Expansion of the National Labour Inspectorate’s authority to assess the actual nature of B2B relationships, regardless of how the contract is formally named,
The ability for labour inspectors to issue administrative decisions confirming the existence of an employment relationship, without the need to refer the case to court,
Strengthening of inspection powers (including the introduction of remote inspections and improved data exchange between the Social Insurance Institution (ZUS), the National Labour Inspectorate, and the National Revenue Administration),
Greater emphasis on factors such as the contractor’s genuine independence, working time and place, and continuity of cooperation as key criteria distinguishing B2B from employment,
Increased risk exposure for businesses, including potential social security (ZUS), tax, and employment-related consequences (e.g. claims for leave or overtime),
Stricter penalties for violations of employee rights,
The possibility to request an individual interpretation from the Chief Labour Inspector to mitigate risks in the event of an inspection.
What does this mean in practice?
Until now, establishing the existence of an employment relationship generally required court proceedings. The amendment significantly changes this model—the National Labour Inspectorate will gain a real tool for rapid intervention in B2B relationships.
The new rules may lead to existing cooperation models being challenged, even if they have been widely accepted in the market. What will matter most is not the wording of the contract, but how it is actually performed in practice.
Recommended actions
In light of the new regulations, it is advisable to conduct a comprehensive review of existing B2B contracts and how they are executed. Particular attention should be paid to assessing the actual level of independence of contractors, both from an organizational and economic perspective.
It may also be necessary to adjust cooperation models to the new regulatory environment in order to reduce the risk of reclassification. At the same time, organizations should prepare for potential inspections by the National Labour Inspectorate, including implementing appropriate procedures and operational standards.
The amendment will significantly affect the services market and how work is organized across many companies, making it crucial to take timely adjustment measures.
