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Poland is preparing significant changes that may affect over 2.5 million self-employed professionals, with particular impact on the IT sector, where B2B contracts are widely used. The proposed entrepreneur test and new powers for the National Labour Inspectorate (PIP) will make it easier for authorities to reclassify civil-law contracts and B2B arrangements into employment contracts.
These changes will bring new risks for companies and contractors, including higher costs, retroactive liabilities, and stricter compliance duties.
What is the Entrepreneur Test?
The entrepreneur test is intended to verify whether a self-employed person is genuinely running a business or is in fact performing work under conditions of employment.
Key risk factors include:
- working mainly for one client,
- being subject to the client's direction regarding time and place of work,
- using tools and equipment provided by the client,
- not bearing real business risk.
If these criteria are met, the cooperation may be reclassified as an employment relationship.
How Reclassification Will Work
The upcoming reform gives PIP inspectors the power to issue an administrative decision converting a civil-law or B2B contract into an employment contract.
- Inspection: PIP may carry out onsite or remote inspections, supported by data from ZUS and tax offices.
- Decision: The district labour inspector will issue a reclassification decision.
- Immediate effect: From the date of the decision, the person is treated as an employee. The employer must fulfill all obligations such as payroll registration, benefits, and working-time records.
- Retroactive liabilities: While the employment relationship starts from the decision date, tax and ZUS contributions for earlier periods may be pursued in separate proceedings.
This new mechanism means that disputes will no longer be limited to lengthy court cases - reclassification can now happen much faster.
Appeal Options
Employers and contractors will have the right to appeal:
- Administrative appeal: The decision may be appealed to the Chief Labour Inspector (GIP), usually within 7 days.
- Judicial review: If the GIP upholds the decision, it may be challenged in court.
Importantly, the decision is immediately enforceable. This means that employment obligations apply even during the appeal process. Only financial liabilities for earlier periods may be suspended until the case is resolved.
Other Key Changes
The reform introduces several additional measures:
- Remote inspections and wider data sharing between PIP, ZUS and tax authorities.
- Higher fines for violations, increased up to PLN 60,000.
- Risk-based inspections, with priority given to industries heavily relying on B2B contracts, such as IT.
- Planned entry into force in 2026, leaving limited time for businesses to prepare.
What This Means for the IT Sector
The IT sector is particularly exposed, as many professionals operate through B2B contracts while working under conditions close to employment. Companies should expect:
- higher labour costs due to reclassification,
- loss of flexibility in staffing models,
- increased inspection risk,
- possible back payments of ZUS and taxes.
How to Prepare
To reduce exposure, companies and contractors should:
- review all existing B2B and civil-law contracts,
- document elements of independence and business risk,
- diversify cooperation models and avoid sole dependence on one client,
- prepare procedures for inspections and potential appeals.
Support from Dudkowiak & Putyra
At Dudkowiak & Putyra, we advise companies and contractors on adapting to the upcoming changes. Our services include:
- Risk audits of B2B and civil-law contracts,
- Restructuring cooperation models to ensure compliance,
- Preparation for PIP inspections and appeals,
- Defence strategies in disputes with PIP, ZUS, and tax authorities.
If your business relies on B2B contractors, especially in the IT sector, now is the time to act. Contact Dudkowiak & Putyra to evaluate your risks and prepare a secure strategy for the new regulatory environment.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
