B2B contracting and the employment contract: when self-employment is really a job

Author: inspekcja-pracy.pl editorial teamChecked: 15 October 2026

Short answer

Running your own business and issuing invoices does not rule out an employment relationship. If in practice you work under the client's direction, at a place and time set by the client, for remuneration, then under Article 22 § 1(1) of the Labour Code (Kodeks pracy, KP) this is employment within an employment relationship, regardless of what the contract is called. From 8 July 2026 the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP) may also inspect businesses for which sole traders work, and the District Labour Inspector may, under certain conditions, establish an employment relationship by decision. The outcome of such a case depends on the evidence and cannot be predicted in advance.

This matter usually requires an individual legal assessment. The guide explains the rules, but the outcome depends on documents and circumstances. Before an important decision, consult a lawyer or a trade union, or use free PIP advice. PIP legal advice.

In this guide: Your own business does not rule out employment. What the PIP checks at the client, what an OIP decision means for ZUS and tax, and what the Act leaves open.

Who this applies to

People running a sole proprietorship (B2B) who work mainly or exclusively for one client and are unsure whether they should have an employment contract (umowa o pracę).
Companies that work with self-employed people.

According to the PIP website, a person working under a B2B arrangement who believes they should have an employment contract may ask the PIP to take action.

What to do

Assess day-to-day practice against Article 22 § 1 of the Labour Code. Key questions: who gives instructions, who sets working hours and the place of work, whether you can send someone else in your place, whether you can refuse a task, who bears the costs and the risk. You will find a comparison of features in the guide Contract of mandate or employment contract? How to check what really binds the parties.
Collect evidence. The B2B contract, invoices, correspondence with your superior, rotas, rules for reporting absences, access to company systems, company equipment.
Check whether the cooperation is ongoing. The PIP says it can act only if, on the day of the inspection, you are still performing work or services. If the cooperation has ended, read the guide on ended cooperation.
File a complaint with the PIP if you want an inspection (how to file a complaint). During the inspection the inspector does not disclose that they are acting on a complaint, unless you give your written consent to this (Article 44(3) of the Act on the National Labour Inspectorate).
Be prepared for how the proceedings run: taking a position, the inspector's instruction (polecenie), a possible decision (decyzja) of the District Labour Inspectorate (OIP). We describe this in the guide How the PIP establishes an employment relationship: inspection, instruction and OIP decision step by step.
As a company you can review your contracts, offer employment contracts, or apply for an individual interpretation from the Chief Labour Inspectorate (GIP).

Whom the PIP can inspect

Article 13(1) of the Act on the National Labour Inspectorate (as worded from 8.07.2026) extends inspections regarding the conclusion of civil-law contracts in the conditions described in Article 22 § 1 of the Labour Code also to businesses that are not employers. This covers entities for which work "is or, in the year preceding the day the inspection begins, was performed" by natural persons, "including persons carrying out business activity on their own account". So a company without a single employee on an employment contract can also be inspected.

What an OIP decision changes

If the District Labour Inspector issues a decision establishing an employment relationship, the Act provides, among other things, for:

Effects from the day the decision is issued under labour law, tax law, social and health insurance, and mandatory contributions to funds (Article 34(2j) of the Act on the National Labour Inspectorate).
The date of conclusion of the employment contract equal to the date of the decision, and exceptionally to the date the inspection began (Article 34(2f) and (2g)). The decision does not retroactively convert the whole previous cooperation.
Registration with ZUS (Social Insurance Institution) within 7 days from the day the decision became final, and in the case of an appeal to court, from the day the judgment becomes final (Article 36(4e) of the Act on the Social Insurance System).
Transitional settlement of contributions: for the period from the issue of the decision until it becomes final or the judgment becomes final, the contribution base is the amounts declared from the business activity (Article 18(1b)). Contributions paid on account of the business activity are credited towards employee contributions (Article 38b).
Taxes: a final decision or a final judgment in that case is a preliminary issue in tax proceedings (Article 201 § 1aa of the Tax Ordinance, Ordynacja podatkowa), and the OIP informs the tax authorities that an appeal has been forwarded to court and of a final judgment (Article 19(1a) of the Act on the National Labour Inspectorate).

The Act on the National Labour Inspectorate does not describe the detailed tax effects for a specific business (e.g. VAT settlements or costs). This must be assessed individually.

Exceptions and caveats

Effects vs enforceability. The decision produces effects from the day it is issued (Article 34(2j)), but it becomes enforceable only after the deadline for appeal expires, with a final judgment, or when it is declared immediately enforceable (Article 34(2k)). How these provisions fit together in practice will be clarified by case law. Do not assume that the day after the decision "you are on an employment contract".
Remuneration in the decision. The decision states the amount of remuneration. Where the evidence does not allow this, the minimum wage is stated (Article 34(2e)). The Act does not say how to convert an invoice amount into remuneration under an employment relationship.
Appeal. Each party, including the self-employed person, may appeal to the labour court within one month of service of the decision (appeal against an OIP decision).
Ban on unfavourable treatment. The issue of a decision may not be grounds for treating the employee unfavourably, in particular a reason for termination (Article 34(2l)). A breach is a petty offence (Article 281 § 1(1b) of the Labour Code).
Constitutional Tribunal. The provision on the OIP decision is the subject of case K 17/26 (pending as at 15.10.2026). Until the judgment, the provisions apply.

When to go to a lawyer or tax adviser

A B2B case almost always requires an individual assessment. Seek advice when the remuneration is high and includes settlement of costs, when you account for VAT, use tax preferences or contribution relief, when the contract has non-compete clauses or contractual penalties, and also before filing an appeal against a decision. Companies should get advice on the effects of changing many contracts at once.

Example

Assumptions: a person runs a sole proprietorship and has worked for only one company for two years. They work Monday to Friday during hours set by their superior, on a company laptop and in the company's systems. They arrange days off as if they were leave. Every month they issue an invoice for a fixed amount. The cooperation is ongoing on the day of the inspection.

These circumstances match the features in Article 22 § 1 of the Labour Code. If the PIP confirms them, the inspector may issue an instruction, and if it is not complied with, the OIP may start proceedings and issue a decision. As a rule, the employment contract will arise with the date of the decision. A determination for the earlier two years can be sought before the labour court. The outcome depends on the evidence and the parties' positions.

Documents and deadlines

What	Deadline or meaning
Period covered by an inspection at a business that is not an employer	work that is ongoing or was performed in the year before the inspection began (Article 13(1) of the Act on the National Labour Inspectorate)
Appeal against an OIP decision	one month from service (Article 477(7b) § 1 of the Code of Civil Procedure, KPC)
Registration with ZUS after the decision	7 days from the decision becoming final or the judgment becoming final
Limitation period for employee claims	3 years (Article 291 § 1 of the Labour Code); the start of proceedings by the OIP interrupts it (Article 33a(8) of the Act on the National Labour Inspectorate)

Frequently asked questions

If I have several clients, can I be considered an employee of one of them?

The Act does not rule this out. The specific relationship is assessed under Article 22 § 1 of the Labour Code. Working for several entities may, however, indicate independence, so it matters in the overall assessment.

After the decision, do I have to close my business?

The Act on the National Labour Inspectorate does not regulate this. The decision concerns the relationship with a specific client. What to do with the business is worth agreeing with an adviser.

Useful tools

Related guides

Sources (documents in Polish)

Sources checked on 15 October 2026. Law as at 15 October 2026.

Change history

15 October 2026: First publication.

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This guide is for information only. The current legal provisions and the information of the National Labour Inspectorate apply. An independent information website. We are not the National Labour Inspectorate (Państwowa Inspekcja Pracy).