Individual interpretation from the Chief Labour Inspector: how to ask whether a contract is an employment relationship
Short answer
From 8 July 2026 the Chief Labour Inspector, at the request of an entity subject to inspection by the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP), issues individual interpretations on whether a described legal relationship is an employment relationship within the meaning of Article 22 § 1 of the Labour Code (Kodeks pracy, KP) (Article 14b of the Act on the National Labour Inspectorate). An application costs PLN 40 for each separate set of facts or future event. The interpretation is issued in the form of a decision (decyzja), without undue delay, no later than 30 days from receipt of a complete application. It binds the PIP authorities, and an applicant who has complied with it may not be penalised for doing so.
In this guide: Who can apply, what to include, a PLN 40 fee for each set of facts, a 30-day deadline, protection of the applicant and an appeal to the regional court.
Who this applies to
An application may be filed by an entity referred to in Article 13(1)-(6) of the Act on the National Labour Inspectorate, i.e. an entity inspected by the PIP. These are mainly employers and businesses that are not employers but for which natural persons work, including the self-employed. The list also covers, among others, employment agencies, entities posting workers and businesses commissioning work, as regards the minimum hourly rate.
A person working on a contract of mandate (umowa zlecenia) or B2B is not listed as an applicant. If you believe you should have an employment contract (umowa o pracę), you can file a complaint to the PIP.
What to do
- Check whether an interpretation is possible. It is not issued for elements of a set of facts or future event that, on the day the application is filed, are the subject of pending administrative proceedings before PIP authorities or ZUS (Social Insurance Institution) (Article 14b(1)).
- Describe the matter. The application contains (Article 14b(2)):
- details identifying the applicant,
- a description of the set of facts or the future event (e.g. planned cooperation),
- an indication of the provisions to be interpreted,
- your position on the matter,
- proof of payment of the fee,
- documents or other evidence confirming the circumstances, if you have them.
- Describe the facts relevant to Article 22 § 1 of the Labour Code. Who will give instructions, who sets the place and time of work, whether the work is to be performed personally, how the remuneration is calculated, 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.
- Pay the fee when filing the application. It is PLN 40, and where the application describes several separate sets of facts or future events, PLN 40 for each (Article 14b(6) and (10)). The number of the Chief Labour Inspectorate's account at the National Bank of Poland (NBP) is given by the PIP on its page "Interpretacja indywidualna - opłata" (Individual interpretation - fee). Copy it from that page before making the transfer. According to the PIP, the transfer title should state that it is the fee for an individual interpretation under Article 14b of the Act on the National Labour Inspectorate, together with the applicant's details.
- Remedy any gaps within 7 days if asked. If the application does not contain the required elements or the fee has not been paid, the Chief Labour Inspectorate (GIP) asks for this to be remedied within 7 days. An application that is not supplemented is left unexamined (Article 14b(7)).
- Wait for the decision. The 30-day deadline runs from receipt of a complete application (Article 14b(4)). According to the PIP, a complete application is one that has all the elements and proof of payment. An interpretation served electronically is deemed to have been issued on time (Article 14b(14)).
- If you disagree, appeal to the court. An appeal against the decision may be filed under the rules of the Code of Civil Procedure (KPC) (Article 14b(8)). It is heard by the regional court (sąd okręgowy) in whose district you have your place of residence or registered office (Article 461 § 1(2) and § 2(4) of the Code of Civil Procedure). The fee for the appeal is PLN 200 (Article 36a of the Act on Court Costs).
What the interpretation contains and what follows from it
- A description of the set of facts or future event, the GIP's position with its legal reasoning, and information on the right to appeal (Article 14b(9)). It also contains an assessment of the applicant's position, citing the provisions and their interpretation (paragraph 3).
- It is binding on the PIP authorities. It may be changed or revoked only if the circumstances of the case change (paragraph 17).
- It is not binding on the applicant, but if you complied with it, no administrative or financial sanctions or penalties may be imposed on you in that respect (paragraph 16).
- The GIP forwards the interpretation to ZUS and the National Revenue Administration (paragraph 18) and publishes it in the Public Information Bulletin (BIP) after removing identifying data (paragraph 15).
Exceptions and caveats
- What counts is whether the description matches reality. The interpretation does not exclude the PIP from assessing the actual nature of the contract during an inspection if the facts established differ from those described in the application (Article 14b(5)). The protection applies only within the limits of the description.
- A refund of the fee is due only if you withdraw the application before it is examined (in whole or as regards a separate set of facts), if you paid too much, or if the application was left entirely unexamined (Article 14b(12)). The refund is made no later than 7 days after the proceedings end (paragraph 13).
- Appeal to the court. Certain provisions on appeals against OIP decisions apply accordingly to an appeal against an interpretation, including those on the deadline, the content of the appeal and its forwarding to the court, but not those on evidentiary preclusion (Article 477(7j) of the Code of Civil Procedure refers to Article 477(7b) § 1, 2 and 5-7). The deadline is therefore one month from service. The court may hear the case in closed session. A cassation appeal is admissible regardless of the value of the case (Article 398(2) § 2(4) of the Code of Civil Procedure). A fixed fee of PLN 200 is also charged for an appeal against a first-instance judgment (apelacja) (Article 36a of the Act on Court Costs).
- What neither the Act nor the PIP states. Neither the Act nor the PIP pages checked on 15.10.2026 state the address or the required form for filing the application (e.g. a form). Ask the Chief Labour Inspectorate before you send the application.
- Constitutional Tribunal. In case K 17/26, the provision challenged includes, among others, the provision on the OIP decision establishing an employment relationship, not Article 14b. The case is pending as at 15.10.2026.
Example
Assumptions: a company plans to work with two people. The first is to run training sessions on dates they choose themselves, using their own equipment. The second is to work in the company's office from 8:00 to 16:00 under a manager's supervision. The company describes both situations in one application as two separate future events.
The fee will be PLN 80 (2 × PLN 40). The GIP should issue the interpretation no later than 30 days from receipt of the complete application. If the company concludes the contracts in line with the interpretation and the cooperation looks as described, it cannot be penalised for this. If in practice the second person works differently from the description, the inspector may assess the contract independently.
Documents and deadlines
| What | Deadline or amount | Legal basis |
|---|---|---|
| Application fee | PLN 40 for each separate set of facts or future event | Article 14b(6) and (10) of the Act on the National Labour Inspectorate |
| Remedying gaps | 7 days from the request | Article 14b(7) |
| Issue of the interpretation | without undue delay, no later than 30 days from a complete application | Article 14b(4) |
| Appeal | one month from service, to the regional court | Articles 477(7j), 477(7b) § 1, 461 § 2(4) of the Code of Civil Procedure |
| Appeal fee | PLN 200 | Article 36a of the Act on Court Costs |
Frequently asked questions
Does an interpretation protect against a PIP inspection?
It does not rule out an inspection. It protects against penalties to the extent that you complied with the interpretation, and it binds the PIP authorities, provided that the facts are as described in the application.
Can I ask about a contract that is already the subject of proceedings?
Not as regards elements that, on the day the application is filed, are the subject of pending administrative proceedings before the PIP or ZUS.
Useful tools
Related guides
- Contract of mandate or employment contract? How to check what really binds the parties
- B2B contracting and the employment contract: when self-employment is really a job
- How the PIP establishes an employment relationship: inspection, instruction and OIP decision step by step
- PIP inspection: whom it concerns, what the inspector can check and how it works
- How to appeal against a District Labour Inspector's decision establishing an employment relationship
Sources (documents in Polish)
- Ustawa z 11.03.2026 o zmianie ustawy o PIP (art. 14b ustawy o PIP), Dz.U. 2026 poz. 473
- Ustawa o PIP, tekst ujednolicony ISAP
- PIP - Interpretacja dotycząca charakteru umowy
- PIP - Interpretacja indywidualna, opłata
- PIP - Umowy cywilnoprawne
- Kodeks pracy, t.j. Dz.U. 2026 poz. 1245
Sources checked on 15 October 2026. Law as at 15 October 2026.
Change history
- 15 October 2026: First publication.
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).