From 8 July 2026, the Polish Labour Inspectorate — Państwowa Inspekcja Pracy, PIP — has stronger tools to react when a contract is called B2B or civil-law cooperation, but the actual working relationship looks like employment. This is why Polish HR, legal and tax media are discussing the topic now: it affects everyday decisions about contracts, payroll, ZUS and documentation.
The point is not that B2B cooperation is forbidden. It is not. The real question is whether the contract matches the way the work is actually organised. If a contractor works fixed hours, follows day-to-day instructions, uses the company’s structure and has little independence, the risk is no longer theoretical.
For employers, this is a good moment for a calm documentation review. It is better to check contracts, payroll records, invoices and ZUS settlements now than to explain inconsistencies during an inspection.
What may raise questions?
- Working time and workplace. Does the contractor decide independently, or does the company set a schedule?
- Supervision. Is the person delivering an independent service, or receiving daily instructions like an employee?
- Business independence. Does the B2B contractor have business risk, tools, other clients and real autonomy?
- Payroll and tax consistency. Do invoices, civil-law bills, payroll files and ZUS records tell the same story?
Employer checklist
| Area | What to review | Why it matters |
|---|---|---|
| B2B contracts | scope of services, independence, billing model | an invoice does not protect the company if the work looks like employment |
| Civil-law contracts | working time, supervision, bills, records | unclear rules increase correction risk |
| HR and payroll | files, payroll lists, registrations, confirmations | inspectors ask for documents, not intentions |
| ZUS and taxes | contributions, PIT, invoices, arrears | wrong contract classification may create overdue settlements |
How Sigma-B can help
Sigma-B reviews these situations from the practical business side: contracts, HR files, payroll, ZUS, tax records and accounting. We help identify risk points, organise documents and prepare a clear process before an inspection becomes urgent.
This is especially useful for companies that work with employees, contractors and B2B specialists at the same time, and where templates or procedures have changed over the years.
Contact Sigma-B: +48 575 75 8880 | biuro@sigma-b.com | sigma-b.com/#contact
Sources
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