What is the New B2B Law and when does it enter into force?
The recently adopted New B2B Law, amending the Act on the National Labour Inspectorate, was published on 7 April 2026 and will enter into force after a three-month vacatio legis, i.e. in July 2026.
This means that businesses have a limited window to prepare for a fundamental shift in how employment relationships are verified in Poland. The reform is already being described as the Polish equivalent of IR35, as the new B2B reclassification law is designed to combat the use of civil law contracts in situations where the actual working conditions meet the criteria of employment under the Labour Code.
Although the legal definition of employment remains unchanged, the PIP law significantly strengthens enforcement mechanisms, moving the focus from contractual declarations to the actual manner of performing work.
How does the B2B reclassification law change enforcement in Poland?
From court disputes to administrative decisions
The most significant change under the PIP law is the transfer of power from courts to administrative authorities.
Previously, establishing the existence of an employment relationship required lengthy court proceedings. Now, labour inspectors may issue administrative decisions confirming that a given relationship qualifies as employment. Court involvement is limited to appeal stages, effectively reversing the procedural dynamic.
Data-driven inspections and remote powers
The reform also introduces a new model of digital enforcement.
Labour inspectors gain access to databases of social security (ZUS) and tax authorities (KAS), enabling faster identification of irregularities. Combined with the possibility of remote inspections, this significantly increases the likelihood of detection – often without prior notice.
What are the key risks for businesses under the PIP law?
The practical implications of the New B2B Law extend beyond regulatory theory and directly affect operational risk.
Key exposures include:
- reclassification risk, where B2B contracts are treated as employment relationships;
- financial liabilities, including fines and potential employee claims;
- increased inspection frequency, driven by data analytics and cross-institution cooperation;
- limited preparation time, due to unannounced or remote inspections;
- structural adjustments, requiring changes to internal processes and engagement models.
Importantly, penalties have increased, with fines reaching up to PLN 60,000 (and higher in certain cases), reinforcing the deterrent effect of the new framework.
How does the reclassification process work in practice?
The B2B reclassification law introduces a structured but accelerated procedure.
In practice, the process typically follows three stages:
- inspection and factual assessment, focused on how work is actually performed;
- order to remedy violations, allowing voluntary adjustment of the relationship;
- administrative decision, establishing an employment relationship if no action is taken.
Crucially, the assessment is based on the real nature of cooperation, not the contractual label chosen by the parties.
B2B vs employment – where is the real boundary?
Under the PIP law, the distinction between B2B and employment remains legally unchanged, but its enforcement has become significantly stricter.
| Criterion | Employment relationship | Genuine B2B cooperation |
| Supervision | Work under employer’s direction | Independent execution |
| Working time | Fixed or imposed | Flexible / self-managed |
| Place of work | Determined by employer | Chosen or negotiated |
| Tools | Provided by employer | Own tools/resources |
| Risk | Employer bears risk | Contractor bears economic risk |
| Substitution | Personal performance required | Possibility of delegation |
The more a given relationship aligns with the left column, the higher the reclassification risk.
What should companies do before July 2026?
With the entry into force approaching, businesses should treat the current period as a preparation window rather than a transition phase.
Recommended actions include:
- conducting a comprehensive audit of B2B and civil law contracts;
- reviewing actual working conditions, not just contractual provisions;
- aligning internal processes with the intended legal structure;
- identifying high-risk roles, particularly those integrated into organisational structures;
- considering available mechanisms such as internal policies or external legal review.
The reform does not eliminate B2B cooperation, but it requires that such arrangements reflect genuine business independence.
What does new B2B law mean for the market?
The New B2B Law is expected to reshape the Polish labour market, particularly in sectors where contractor models dominate.
While B2B contracts remain lawful, the tolerance for misclassification has significantly decreased. The emphasis now lies on economic reality, not contractual form – bringing Poland closer to broader European trends in employment regulation.
If you would like to assess how the B2B reclassification law may impact your organisation or verify whether your contractor model complies with the new PIP law, consider contacting our team at info@dudkowiak.com
