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The recent amendment to the Act on the State Labour Inspectorate marks a notable shift in how labour law in Poland is enforced, particularly in relation to flexible forms of engagement. It strengthens the position of the State Labour Inspectorate and reflects a broader regulatory trend toward closer scrutiny of non-employment arrangements.

On 8 July 2026, Poland introduces a new enforcement model significantly expanding the powers of the Labour Inspectorate and directly impacting both B2B contracts and mandate contracts (umowa zlecenie).

The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.