What’s Next for the PIP Reform?
In recent days, new information has emerged regarding the planned reform of the National Labour Inspectorate (Państwowa Inspekcja Pracy – PIP). According to official government communications, legislative work on the reform in its current form has been suspended. This means that the most controversial proposals will not enter into force, in particular the provision allowing PIP inspectors to unilaterally reclassify civil law contracts into employment contracts, with immediate enforceability of such decisions. At least for now. At the same time, it is important to separate verified facts from oversimplified media narratives.
Key Facts: What the PIP Reform Has Not Introduced
As of today, it should be clearly stated that:
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PIP has not been granted the authority to administratively reclassify civil law contracts.
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Other planned measures have also not entered into force, including:
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remote inspections,
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expanded data exchange with other public authorities’ IT systems,
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increased maximum fines under the Labour Code.
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However, the milestones set out in Poland’s National Recovery Plan (KPO) remain in force. These include commitments to reduce labour market segmentation and strengthen the role of PIP, potentially also through mechanisms addressing improperly structured civil law contracts.
Abandoning these milestones could result in tangible financial consequences, including a reduction of EU recovery funds allocated to Poland.
The Platform Work Directive and Possible Future Scenarios
Regardless of the suspension of the PIP reform, Poland remains obligated to implement the EU Platform Work Directive, with a deadline no later than 2 December of the current year.
In certain cases, the directive introduces a presumption of the existence of an employment relationship, which may significantly affect selected self-employment and B2B cooperation models.
Importantly, the suspension of the reform does not mean its definitive abandonment. A return of the legislative initiative in a revised form cannot be ruled out, potentially involving:
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a stronger role for the courts,
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greater respect for the parties’ intent,
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the absence of immediate enforceability of administrative decisions.
What Businesses Should Keep in Mind Today
The suspension of the PIP reform does not change the existing legal framework, which already allows for the reclassification of B2B arrangements.
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Current labour, social security and tax regulations enable authorities to challenge B2B contracts.
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PIP, ZUS and tax authorities already examine factors such as:
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employee-type subordination,
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the personal nature of work,
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the absence of genuine economic risk on the contractor’s side.
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ZUS and tax audits do not require any new reform to continue such assessments.
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Institutional cooperation between PIP, ZUS and tax authorities is becoming increasingly integrated.
Business models that are difficult to defend under current regulations have not gained any “protective shield”. At the same time, properly designed and correctly implemented B2B structures should remain secure, provided they reflect genuine business realities and comply with applicable laws.