In the latest, “hot-off-the-press” amendment to the Act on the National Labour Inspectorate (PIP), new solutions have been introduced regarding proceedings in labour law matters, in particular with respect to appeals against decisions of PIP authorities. The Act will enter into force (for the most part) three months after its publication, i.e. on 8 July 2026.
The President has signed the Act while simultaneously referring it to the Constitutional Tribunal due to concerns about the excessively broad powers granted to PIP authorities in relation to entrepreneurs. The Act introduces the possibility of establishing the existence of an employment relationship by way of an administrative decision issued by a regional labour inspector, where the inspector concludes that cooperation based on a civil law contract (including B2B) in fact meets the characteristics of an employment relationship as defined in Article 22 of the Labour Code.
The decision will include:
- identification of the parties to the employment contract;
- type of employment contract (if the collected evidence does not allow determination of the type, an indefinite-term contract will be indicated by default);
- date of conclusion of the employment contract;
- type of work;
- place of work (if the evidence does not allow determination, the employer’s registered office will be indicated);
- working time (if the evidence does not allow determination, full-time employment will be indicated);
- remuneration (if the evidence does not allow determination, the statutory minimum wage will be indicated);
- factual and legal justification.
The date of conclusion of the employment contract will be the date of issuance of the decision. From that date, the decision will produce legal effects associated with the recognition of an employment relationship under labour law, tax law, social security, health insurance, and mandatory fund contributions.
The decision will become enforceable:
- if neither party appeals it – on the day following the expiry of the appeal deadline;
- if appealed – on the date of a final court judgment or upon being granted immediate enforceability.
The decision may not result in adverse treatment of the employee and, in particular, may not constitute grounds for termination of employment by the employer.
Appeal against a PIP decision
The newly added Section 2 (Articles 477⁷b–477⁷j of the Code of Civil Procedure) introduces a separate procedure for handling appeals against PIP decisions.
An appeal:
- must be filed within one month of receipt of the decision (the court will reject late appeals unless the delay is not excessive and was due to circumstances beyond the appellant’s control);
- is submitted via the regional labour inspector;
- must meet formal requirements, including stating allegations, motions, and justification.
Attention should be paid to the introduction of so-called evidence preclusion. The appellant should present all claims and evidence already in the appeal, while other parties should do so in their response. Additional claims and evidence may be introduced later only if the party demonstrates that earlier submission was not possible or that the need arose later.
Self-review by the PIP authority
If the regional labour inspector considers the appeal fully justified, they may fully uphold it by amending or revoking the decision. If not, the case will be referred to the court – along with the case file and the authority’s position – within one month.
Settlement
The parties to the proceedings are the parties to the PIP decision and the regional labour inspector.
The legislator has explicitly allowed settlements only with the participation of all parties. This means that concluding a settlement requires the consent of the regional labour inspector. An agreement between the parties to the contract (the presumed employer and employee) alone will not be sufficient. The possibility of referring to the dispute to arbitration has also been excluded.
Immediate enforceability of a PIP decision
The new provisions introduce a separate, expedited procedure for reviewing motions to revoke the immediate enforceability of PIP decisions and complaints against decisions granting such enforceability.
Such motions and complaints are to be examined within 3 days, in a closed-door session by a single judge. The court may also suspend enforcement of the decision ex officio.
Court rulings
The court may:
- dismiss the appeal;
- amend the decision in whole or in part and rule on the merits;
- repeal the decision and refer the case for reconsideration (in cases of gross violation of law).
The amendment also includes provisions aimed at accelerating proceedings:
- allowing cases to be examined in a closed-door session;
- requiring that the hearing date be set within one month.
Interim measures
The new Article 755⁶ of the Code of Civil Procedure introduces a specific interim measure. The court may restrict the possibility of terminating or amending the employment contract during the proceedings and temporarily regulate the rights and obligations of the parties.
The court may refuse to grant such protection if, considering the circumstances, the claim or the decision does not plausibly demonstrate that the contract in question is an employment contract.
The condition is demonstrating the likelihood of an employment relationship and the need to protect the employee’s rights. The motion is to be examined within 3 days of being filed with the court.
Information exchange between KAS, ZUS, and PIP
The Act introduces a mechanism for cooperation and information exchange between PIP, the Social Insurance Institution (ZUS), and the National Revenue Administration (KAS). These institutions will analyze data to more effectively identify entities with an increased risk of labour law violations.
Data from the National e-Invoicing System (KSeF) may serve as a basis for selecting entities for inspection.
Penalties
The provisions provide for increased penalties for offences against employee rights. In certain cases, the maximum fine has been increased to PLN 90,000.
How to prepare your company for the new regulations? Key steps before July 2026
The regulations will enter into force in July 2026. Entrepreneurs therefore have 3 months to review contracts concluded with individuals providing services under civil law contracts (including B2B).
It is advisable to review not only the contractual provisions but also the actual way work is performed. It is also worth developing internal procedures in case of an inspection by PIP authorities.
This period should be used to properly prepare for the upcoming changes and mitigate potential risks. Early identification of irregularities and implementation of appropriate solutions can significantly reduce the risk of negative consequences in the event of an inspection.
If you need support in reviewing contracts, assessing cooperation models, or preparing procedures for inspections, we encourage you to contact us. Together, we will develop solutions best suited to your needs and the nature of your business.
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