PIP reform 2026: when a zlecenie becomes an employment contract

From 8 July 2026 the labour inspectorate can do more than fine a company for a “sham” civil-law contract: it can reclassify it as an employment contract itself. If a person on a zlecenie or B2B contract in fact works as an employee and the employer fails to comply with the inspector’s instruction (polecenie), the district labour inspector will establish an employment relationship by decision. Below we explain what the procedure looks like, from what date the decision applies and what is worth checking before PIP visits.

What the PIP reform changed

The changes were introduced by the Act of 11 March 2026 (ustawa z dnia 11 marca 2026 r. o zmianie ustawy o Państwowej Inspekcji Pracy oraz niektórych innych ustaw, amending the act on the Państwowa Inspekcja Pracy, the National Labour Inspectorate), published in Dziennik Ustaw (the Journal of Laws) on 7 April 2026 (Dz.U. 2026 poz. 473). Most of it came into force on 8 July 2026. The main changes are:

• decisions of the district labour inspector (okręgowy inspektor pracy) establishing an employment relationship;
• paid individual interpretations from the Chief Labour Inspector;
• remote inspections and online submission of documents;
• data sharing between PIP, ZUS (social security) and the tax administration (KAS);
• higher fines.

The new rules also apply to civil-law contracts signed before 8 July 2026 if they were still running on that day. Inspections started earlier are completed under the old rules. A short overview of the changes is available on the ministry’s page on the PIP reform.

How an inspector turns a zlecenie into an umowa o pracę

1. Inspection. Usually unannounced. The inspector looks not at what the contract is called but at how the person actually works.
2. The parties’ positions. The employer and the contractor can state their views before the inspector requires anything.
3. Instruction (polecenie). In writing, with a deadline: change the way the civil-law contract is performed, or conclude an umowa o pracę (employment contract) if the features of an employment relationship prevail.
4. Decision or lawsuit. If the instruction has not been complied with, the district labour inspector notifies the parties that proceedings have started. The inspector can then issue a decision establishing an employment relationship or bring a claim before the labour court.

The parties’ intentions are taken into account only if they are not contrary to the law and are not aimed at circumventing it. The argument “the person wanted a zlecenie” will not help on its own: the Labour Code prohibits replacing an umowa o pracę with a civil-law contract where the working conditions stay the same (art. 22 § 1² Kodeksu pracy).

From what date the decision applies and how to appeal it

• Date of the contract – the day the decision is issued. If the employer terminated the contract or ended the person’s work during the procedure, the date becomes the day the inspection started.
• Content. The decision specifies the parties, the type of contract, the date, the type of work, the place, working hours and pay. Where evidence is lacking, default terms apply: a permanent contract, the place of work at the employer’s address, full time, the minimum wage.
• Effects. From the day it is issued, the decision has effects under labour and tax law and in social and health insurance.
• Appeal. The odwołanie (appeal) is filed within one month of delivery, in writing, through the district labour inspector. The case is heard by the district labour court for the place where the work is performed.
• Enforcement. The decision becomes enforceable on the day after the appeal period ends if it has not been appealed, or after the court’s final ruling. Earlier enforcement is possible only if the inspector grants it rygor natychmiastowej wykonalności (immediate enforceability); that ruling on immediate enforceability can be appealed to the court separately.
• Past period. An employment relationship before the date of the decision can be established only through the courts: the law provides for a claim by the district inspector for this purpose.

Dismissing a person or worsening their position because of such a decision is prohibited. Breaching this prohibition is punishable by a fine of PLN 2,000 to PLN 60,000.

If a civil-law contract that in fact has all the features of an employment contract was signed before 8 July 2026, the employer can itself conclude an umowa o pracę with the person within 12 months of that date. It is then not liable for the offence under art. 281 § 1 pkt 1 of the Labour Code, i.e. for concluding a civil-law contract where there should have been an umowa o pracę. This provision does not exempt the employer from other consequences.

Five signs that a warehouse zlecenie is a disguised umowa o pracę

One sign alone does not mean an employment relationship, but the more of them apply, the higher the risk. These criteria follow from art. 22 § 1 of the Labour Code and from the MRPiPS guide for employers (the labour ministry’s guide), which expressly mentions B2B as well.

What else changed: fines, online inspections, interpretations

• Fines. For offences under art. 281 § 1 of the Labour Code – PLN 2,000 to PLN 60,000 (before the reform, PLN 1,000 to PLN 30,000). An on-the-spot fine (mandat karny) imposed by an inspector – up to PLN 5,000, and in cases expressly provided for by law up to PLN 10,000.
• Remote inspection. The inspector can request documents in electronic form, explanations online and a video stream. This does not rule out an on-site inspection.
• Data sharing. ZUS and KAS pass data to PIP, so discrepancies between contracts, ZUS filings and tax returns are easier to spot.
• Individual interpretation. The Chief Labour Inspector (Główny Inspektor Pracy) can answer whether a described relationship is an employment relationship. The fee is PLN 40 and the time limit up to 30 days. The interpretation is binding on PIP bodies, and an applicant who acted in line with it cannot be penalised, provided the facts match those described in the application.

What employers should do now

1. Make a list of all zlecenie and B2B contracts and check each one against the five signs.
2. Where many signs apply, move people onto an umowa o pracę; for contracts signed before 8 July 2026, within the 12-month period.
3. Bring the documents into line: contracts, time records, payments and ZUS filings must reflect what actually happens on the shift.
4. Keep HR documents in electronic form in case of a remote inspection.
5. In cases of doubt, apply for an individual interpretation.

A separate route is temporary work through an employment agency. The agency hires the person and assigns them to you; most often this is a fixed-term umowa o pracę, and a civil-law contract is allowed only if the work does not have the features of an employment relationship. So with an agency, too, the form of contract must match how the person actually works. We explained how the duties are split in our article on staff leasing.

How STARKO helps

In staff leasing the people are formally employed by STARKO: contracts, wages, ZUS and paperwork are handled by us, and you receive a single invoice. We keep workers’ documents in order in case of a PIP inspection, and STARKO itself is an employment agency registered in KRAZ. Before working with any agency, it is worth checking it in that register. If you are reviewing your employment models after the reform, tell us how many people you need and for which area.