PIP and B2B became a live topic in 2026. Since 8 July 2026, Poland’s State Labour Inspectorate (Państwowa Inspekcja Pracy, PIP) can turn a B2B contract into an employment contract without going to court first. If an inspection finds that your B2B relationship looks like employment, the inspector can order the company to sign an employment contract with you. If the company doesn’t, the district labour inspector can issue a decision that you’re an employee (Dz.U. 2026 poz. 473).
The decision works from the day it’s issued, not backwards, and both sides can appeal to a labour court. Genuine B2B contracts, where you really work as an independent contractor, aren’t affected.
This guide explains the test PIP applies, how the procedure works, what changes for you if your contract is reclassified, and what to check in your own B2B setup. It’s general information, not legal advice. The law is new and there’s little practice yet, so speak to a lawyer if you’re affected.
The test: when is B2B really employment?
The Labour Code defines employment as work of a specified kind, for an employer, under its direction, at a place and time it sets, for pay (Labour Code, art. 22 § 1). Two more rules matter:
- Work done under those conditions is employment, whatever the contract is called (art. 22 § 1¹).
- You can’t replace an employment contract with a civil-law contract while keeping those conditions (art. 22 § 1²).
So the question isn’t whether you have a JDG or send invoices. It’s how the work happens in practice. PIP itself says its role is to assess whether a civil-law contract is in fact an employment relationship (PIP).
Signs your B2B looks like employment
These follow from the features in art. 22. None decides the case alone; what counts is the whole picture:
- Direction: a manager assigns your daily tasks and tells you how to do them, as for employees.
- Fixed place and time: you must be in the office or online during set hours, the same as staff.
- Personal work: you can’t send someone else to do the work.
- The same job as before: you did exactly this work as an employee and were “moved to B2B” without any change in how you work (art. 22 § 1²).
Many developer B2B contracts share some of these features. That’s why the new powers matter to the tech industry.
How the procedure works
The new law sets out several steps (Dz.U. 2026 poz. 473):
- Inspection. PIP can now inspect not only employers but any business for which people have worked in the previous year, including people running their own business, whatever the basis of their work. Inspections can partly be done remotely.
- Both sides get to explain. Before acting, the inspector must let the parties state their position.
- An order (polecenie). If employment features dominate, the inspector issues a written order to fix the breach, for example by signing an employment contract. The deadline is set so compliance can be checked during the inspection.
- A decision, if the order isn’t followed. The district labour inspector (okręgowy inspektor pracy) opens proceedings and can issue a decision that an employment relationship exists, or go to court instead.
- Appeal. Either side can appeal to the district labour court within one month of receiving the decision. Courts are told to deal with these cases quickly.
When deciding, PIP must take the parties’ wishes into account, unless they break the law, aim to get around it, or go against principles of social coexistence.
What the decision says
The decision states the type of employment contract, the date it starts, the kind of work, the place, working hours and pay. If the evidence doesn’t show some of these, the law fills the gaps (Dz.U. 2026 poz. 473, art. 1 pkt 14):
| If PIP can’t establish | The decision uses |
|---|---|
| The contract type | An open-ended contract |
| The place of work | The employer’s registered office |
| Working hours | Full time |
| Pay | The minimum wage |
That last default matters for developers. If your rate isn’t clearly documented as pay for the work, the decision may state the minimum wage (PLN 4,806 a month in 2026), and you’d need to argue for more.
From when?
The employment contract dates from the day the decision is issued. The decision then has effect in labour law, tax, social security, health insurance and contributions to funds. It becomes enforceable when the appeal deadline passes without an appeal, when a court ruling becomes final, or earlier if it’s given immediate enforceability.
If the company ends your B2B contract after the inspection starts, the employment is dated from the start of the inspection, and the rules protecting employees against dismissal apply. PIP can also go to court to establish employment for an earlier period.
You can’t be penalised for the decision. The law bans any unfavourable treatment because of it, in particular dismissal. An employer who breaks that ban faces a fine.
What changes for you if your B2B is reclassified
- You become an employee from the decision date, with paid holiday, sick pay, notice periods and other Labour Code rights. See B2B vs UoP for what that means in money.
- Your take-home pay will usually fall at the same rate, because tax and contributions on UoP are higher than on B2B ryczałt. Check with the salary after tax calculator.
- ZUS: contributions you paid as a sole trader for the period covered by the decision count towards what’s due on employment (Dz.U. 2026 poz. 473, art. 5).
- Tax: PIP tells the tax authorities when a decision is appealed or a ruling becomes final. Your business income from that client becomes employment income. Separately, if you worked for the same company as an employee before, check the former-employer rules for ryczałt and the flat tax (Lump-sum Tax Act, art. 8; PIT Act, art. 9a).
- Your JDG stays registered unless you close it, so you can keep other clients.
If you’re a foreigner on a work permit
If you hold a type A work permit, it doesn’t need to be changed when your employer replaces your civil-law contract with an employment contract, or when a PIP decision finds that you’re an employee (Dz.U. 2026 poz. 473, art. 8). For single permits, replacing a civil-law contract with an employment contract also doesn’t need a permit change. See our guide to the Polish residence permit for work.
What companies can do: interpretations and an amnesty
- Individual interpretation. A business unsure whether a relationship is employment can ask the Chief Labour Inspector for an individual interpretation. It costs PLN 40 per case and should be issued within 30 days of a complete application. It’s binding on PIP, and a company that follows it can’t be fined for doing so, as long as the facts it described match reality (Zielona Linia). Interpretations are published without names.
- Amnesty until 8 July 2027. A company that voluntarily signs an employment contract with someone whose civil-law contract had all the features of employment, within 12 months of the law taking effect, avoids the fine for using a civil-law contract instead of employment (Dz.U. 2026 poz. 473, art. 16).
- Higher fines. Fines for labour law offences such as using a civil-law contract where employment is required doubled to PLN 2,000 to 60,000, and the fine an inspector can impose on the spot rose to PLN 5,000 (PLN 10,000 in some cases).
The law also applies to B2B contracts signed before 8 July 2026 and still running on that date.
What you can do as a developer
- Know your status. Look at how you actually work, not just at your contract.
- If you want employment: a person working on a civil-law contract who thinks they should be employed can file a complaint with PIP (PIP), or sue in the labour court to establish employment.
- If you want to stay on B2B: make sure the contract and the practice fit a contractor relationship: you decide how to deliver, your availability is agreed rather than imposed, and you could use a substitute where the work allows. Keep your contract up to date.
- Before you switch to B2B with your employer, remember that the same job on B2B is exactly what the law targets, and it also costs you ryczałt and start-up ZUS relief. See setting up a JDG as a foreigner.
- Get advice. PIP offers legal advice, including by phone, and a lawyer can review your contract.
Looking for a new role on the contract you prefer? Browse jobs on Poland Dev Jobs and remote jobs, and ask each employer which contract types they offer before you apply.
Frequently asked questions
Can PIP change my B2B contract into an employment contract?
Yes, since 8 July 2026. If an inspection finds that your B2B relationship has the features of employment, the inspector first orders the company to sign an employment contract. If it doesn’t comply, the district labour inspector can issue a decision that you’re an employee, effective from the decision date. Both sides can appeal to a labour court within a month.
Does the PIP decision apply backwards?
No. The employment contract dates from the day the decision is issued. If the company ends your B2B contract after the inspection starts, it dates from the start of the inspection instead. For earlier periods, PIP can go to court to establish employment, and so can you.
What salary does PIP set in the decision?
The pay established from the evidence. If PIP can’t establish your pay, the decision states the minimum wage, which is PLN 4,806 a month in 2026. If your B2B rate was higher, keep records of it. The decision also states the contract type, place of work and working hours, with defaults if they can’t be established.
Will my net pay drop if my B2B becomes employment?
Usually yes, at the same gross amount, because tax and social contributions on an employment contract are higher than on B2B ryczałt. At PLN 20,000 a month, take-home falls from about PLN 15,229 on B2B ryczałt to about PLN 12,562 on UoP in 2026. In return you get paid holiday, sick pay and notice periods.
Can my employer fire me because of a PIP decision?
No. The law bans unfavourable treatment because of the decision, in particular dismissal, and breaking that ban is punishable by a fine of PLN 2,000 to 60,000. If the company ends your B2B contract after an inspection starts, the decision dates employment from the start of the inspection and protection against dismissal applies.
Are all B2B contracts in IT now risky?
No. A B2B contract is legal when you really work as an independent contractor. The risk is for arrangements that look like employment in practice: work under direction, at set times and places, done personally, often the same job someone did as an employee. Companies can ask the Chief Labour Inspector for an individual interpretation for PLN 40.