By MOTIFE Insights, 3 December 2025
The National Labour Inspectorate (PIP) is the authority responsible for supervising and controlling compliance with labor law. While its role is well-known, 2026 is expected to bring a significant evolution in its powers. The goal of the proposed changes is not to paralyze business operations, but to streamline proceedings, increase transparency, andresolve doubts regarding employment status more quickly.
This topic is particularly relevant for the IT industry. This sector is characterized by a wide range of cooperation forms—from Contracts of Employment (UoP), through popular B2B contracts, to civil law contracts. Understanding these upcoming changes is crucial for maintaining the legal and operational security of technology companies.
The reform aims to equip inspectors with tools to make the control process faster and more effective. Here are the key new features:
These changes also involve a new approach to the liability of employing entities. However, their main objective is to tidy up the labor market, not to punish entrepreneurs simply for using flexible forms of employment.
Why does this reform stir up emotions in the tech sector? In IT, the B2B model is extremely popular and often preferred by both parties, companies gain flexibility, while specialists (contractors) enjoy tax benefits and greater independence.
However, a key aspect emphasized by the draft regulations must be remembered: the will of the parties is not the deciding factor. Even if a company and a developer mutually agree on B2B, from the inspector's perspective, the facts on the ground are key. If the manner of performing duties (e.g., strict working hours, direct orders from a supervisor, lack of economic risk on the contractor's side) indicates an employment relationship, PIP will be able to question the contract terms. The responsibility for correctly shaping this relationship rests entirely with the employing entity.
Previously, an inspector could only file a lawsuit with a labor court to establish the existence of an employment relationship. From 2026, this burden will shift. The inspector will issue an administrative decision that is effective immediately or within a specified timeframe. If an employer wishes to challenge it, they will have to appeal to the court.
PIP's actions will be based on examining the actual nature of the cooperation. The lack of a written employment contract will not prevent a finding that, in practice, an employment relationship exists. Inspectors will analyze what daily work looks like, not just what is written in the contract header.
Inspections can be conducted in a hybrid or remote manner. PIP will also make broader use of data available in state registers (e.g., ZUS - Social Security, KAS - National Revenue Administration), allowing for faster identification of entities for inspection and data verification without the need for a physical visit to the office.
The new regulations emphasize formal procedures. Persons whose employment status is being examined will gain specific rights during the proceedings, and the entire process is intended to be more transparent for all parties involved.
Is this the end of B2B in IT? Definitely not. The reform does not illegalize self-employment but forces companies to ensure that the legal form matches reality.
For HR, Legal, and Finance departments, the new regulations mean a necessity to verify processes.
For programmers and engineers working on B2B, the new regulations may mean stricter verification of their independence. On the other hand, individuals who are effectively performing work under employment conditions but were "pushed" into self-employment will gain a faster path to formalizing their employee rights (paid leave, protection against dismissal). However, it is worth remembering that converting a contract into an employment relationship involves a change in how taxation and social security contributions are calculated.
Acting under pressure during an inspection is the worst-case scenario. It is best to prepare strategically now. Here is a recommended action plan:
Is every B2B cooperation risky now?
No. The risk concerns so-called "fictitious B2B," where the entrepreneur actually acts as an employee. If the cooperation is based on a business partnership rather than subordination, the regulatory changes pose no threat. B2B itself is not automatically classified as defective.
Do IT companies have to mass-convert contracts to Employment Contracts (UoP)?
There is no such necessity, provided that current contracts reflect the factual state. Do not act rashly. The key analysis is: does the way the contract is executed match its content? Simply changing clauses in a contract ("on paper") is not enough if daily practice does not change.
What does PIP take into account during assessment?
Inspectors examine features of an employment relationship, such as: performing work under management/direction, at a place and time designated by the employer, and personal performance of work.
What does the appeal procedure look like?
An employer will have the right to appeal the PIP administrative decision to a court. However, this shifts the burden of initiating legal action onto the company.
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