This article is for those who work on B2B through their own JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship), and for firms that work with such people. In short: from 8 July 2026 the Państwowa Inspekcja Pracy (PIP, the National Labour Inspectorate) can, after an inspection, itself rule by a decision of the okręgowy inspektor pracy (district labour inspector) that a contract is an employment contract, if the work is in fact done as under an umowa o pracę. The decision applies for the future, from the date it is issued, and it can be appealed in court.
What has changed and from when
The basis: the act of 11 March 2026 amending the act on the Państwowa Inspekcja Pracy (Dz.U. 2026 poz. 473). The main part entered into force on 8 July 2026. The act also applies to contracts concluded earlier that were in force on that date.
- Previously the inspectorate could only file a claim in court to establish an employment relationship. Now it can issue an administrative decision.
- Inspections can cover firms for which, during the year before the start of the inspection, individuals worked, including self-employed people on their own JDG, regardless of the type of contract.
- PIP, ZUS and the tax administration (KAS) exchange data. KAS passes information from tax returns to ZUS and PIP, and ZUS passes data on insured persons to PIP.
- The Główny Inspektor Pracy (Chief Labour Inspector) issues individual interpretations on whether a specific contract should be treated as an employment contract. The fee is 40 zł, the time limit is up to 30 days. Anyone who acts in line with an interpretation is not penalised in that respect.
How the procedure works
- The inspector inspects the firm and gives the parties the opportunity to state their position.
- If the features of an employment contract prevail in the relationship, the inspector issues a written polecenie (order) to remedy the breach, for example to conclude an umowa o pracę.
- If the polecenie is not complied with, the okręgowy inspektor pracy opens proceedings and may issue a decision that an employment relationship exists. Instead of a decision, he may file a claim in court, including for an earlier period.
- The decision states the parties, the type of contract, the date, the type of work, the place, working time and pay. If data are missing, it specifies an indefinite-term contract, full time, the place of work at the firm’s address and the minimum wage, which in 2026 is 4 806 zł gross.
- Any party may appeal against the decision, including the contractor himself. The appeal is filed through the okręgowy inspektor pracy within one month of receipt, and the case is heard by the labour court.
The date of conclusion of the employment contract is the date of the decision. If during the inspection the firm itself terminated the contract with the person, the date will be the day the inspection began. The decision is enforced after the time limit for appeal has passed or the court has issued a final ruling. The law allows immediate enforcement only for specially protected employees.
What criteria are used: art. 22 Kodeksu pracy
The criteria in the law have not changed. Under art. 22 § 1 of the Kodeks pracy (Labour Code), an employment relationship exists when a person performs work of a specified type for an employer, under the employer’s direction, at a place and time set by the employer, and the employer pays a wage for it. The name of the contract does not matter, and an employment contract cannot be replaced with a civil-law contract under the same conditions.
In practice, the combination of features is assessed:
- who sets the working hours and requires presence in the office;
- whether there is a manager who gives instructions and controls the course of the work, not only the result;
- whether the person must work personally or may pass the work to a subcontractor;
- whose tools are used and at whose risk the work is done, and who is liable to clients for mistakes;
- whether payment is for time or for results, and whether there is “leave” and “sick leave” under the firm’s rules;
- whether the contractor has other clients or in fact works for one.
Consequences for ZUS and PIT
From the date of the decision the person is treated as an employee for labour law, tax law and ZUS. The firm becomes the płatnik (payer): it withholds PIT advance payments and the employee’s contributions, pays the employer’s contributions and issues a PIT-11. From the same date, income under the contract is treated as income from employment.
- Until the decision becomes final, the ZUS contribution base remains the one the person declared on their JDG. Contributions paid from the JDG for this period are credited towards the employment contributions.
- After a final decision or court judgment, the firm must register the employee with ZUS within 7 days and submit the documents for the period covered by the decision.
- While an appeal is pending, the limitation periods for tax and contributions are suspended. The tax office may use the final decision in its own audits.
- The fine under art. 281 of the Kodeks pracy for a civil-law contract instead of an employment contract is now from 2 000 to 60 000 zł (previously from 1 000 to 30 000 zł).
Transitional rule: a firm that concluded such a contract before 8 July 2026 and by 8 July 2027 voluntarily employs the person under an umowa o pracę is not liable for this breach under art. 281 § 1 pkt 1.
Separately from PIP, there is a tax rule in art. 5b of the PIT act: an activity is not treated as business activity if the client is liable to third parties for the result, the work is done under the client’s direction, at the client’s place and time, and the contractor bears no economic risk. In addition, liniowy and ryczałt cannot be applied to services for a former employer if you do the same work that you did under an employment contract in this or the previous year.
Example
A hypothetical example, not a client case. A tester on a JDG works for one firm from 9 to 17 in its office, on its laptop, and agrees leave with the team leader. On 1 October 2026 a PIP inspection begins. The inspector issues a polecenie to conclude an employment contract, and the firm does not comply. On 15 December 2026 the okręgowy inspektor pracy issues a decision. If nobody appeals against it within a month, it will become final, and within 7 days the firm will register the employee with ZUS. The employment contract is treated as concluded on 15 December 2026, and the contributions the tester paid from his JDG from that date will be credited towards the employment contributions.
How to reduce the risk in practice
There are no guarantees here: the real working conditions decide, and paperwork will not rewrite them. But orderly documents help to show that you are running a business.
- A contract describing the result and the liability for it, without a schedule, subordination or internal work regulations.
- The right to engage subcontractors or a replacement, if this is possible in your work.
- Your own tools: equipment, software and licences bought on the JDG, with invoices kept.
- Several clients or at least an active search for them: a website, a profile, commercial offers, correspondence about rates.
- Acceptance protocols, completion certificates and reports on work done, linked to invoices.
- Correspondence in which you discuss terms as a partner: deadlines, price, scope of work.
In a dispute or during an inspection, contact a labour law specialist: we calculate taxes and keep the books, but we do not represent parties in disputes.
Frequently asked questions
Can PIP requalify a B2B contract retroactively?
Not by a decision: the employment contract is treated as concluded from the date of the decision. For an earlier period, the okręgowy inspektor pracy may file a claim in court, and then the court decides.
What if I do not want to become an employee myself?
The law requires the will of the parties to be taken into account if it does not contradict labour law and is not aimed at circumventing the law. The contractor can also appeal against the decision in court. But if the work is done as employment, the wish of the parties alone is usually not enough.
Does anything need to change in my JDG’s bookkeeping?
If there is no decision, the books are kept as before. If a decision has become final, the relationship with that client is from then on documented as employment, and the JDG’s books, ZUS and the annual PIT need to be brought into line with the new status. We do this as part of our bookkeeping service.
We keep the books of a JDG for programmers and other specialists on B2B, and we monitor the ryczałt rate and the restrictions concerning former employers: an accountant for IT and B2B and accounting for a JDG. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: Dz.U. 2026 poz. 473 (tekst ustawy), pip.gov.pl: nowe uprawnienia PIP od 8 lipca 2026, zielonalinia.gov.pl: nowelizacja ustawy o PIP.
