How the PIP establishes an employment relationship: inspection, instruction and OIP decision step by step

Who this applies to

• People working under a contract of mandate (umowa zlecenia), a contract for specific work (umowa o dzieło), B2B or without a contract, if the cooperation is continuing at the time of the inspection.
• Entities for which these people work: employers, and also businesses without employees (Article 13(1) of the Act on the National Labour Inspectorate).

What to do

1. Complaint or inspection on the inspectorate's own initiative. The procedure starts with an inspection by the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP). The working person can initiate it with a complaint (how to file a complaint). According to the PIP, the inspector can act only if, on the day of the inspection, the person is still working or providing services.
2. Inspection and stating positions. The inspector establishes what the work looks like. Before issuing an instruction, the inspector must allow both parties to state their position (Article 11(2) of the Act on the National Labour Inspectorate). This is a good moment to present documents and explanations.
3. The labour inspector's instruction. If the features of an employment relationship under Article 22 § 1 of the Labour Code "predominate" in the relationship, the inspector may issue an instruction to remedy violations concerning the functioning of the civil-law contract or the failure to conclude an employment contract (Article 11(2)). The instruction is in writing (on paper or electronic). The inspector sets the deadline for carrying it out so that compliance can be assessed while the inspection is still in progress (Article 34(1c)). The Act does not give a number of days.
4. The instruction is carried out or not. If the company concludes an employment contract, the matter usually ends there. Failure to carry out the instruction is a condition for issuing a decision (Article 11(1)(7a)).
5. Proceedings before the OIP. On the basis of the inspection findings, the District Labour Inspector notifies the parties that proceedings have been initiated (Article 33a(1)). The parties are the entities and persons whom the decision may concern (Article 33a(2)). The parties have the right to participate actively, because Article 10 of the Code of Administrative Procedure (KPA) applies. The will of the parties is taken into account, provided it is not contrary to law and does not aim to circumvent the law (Article 33a(4)).
6. Decision or court action. The District Labour Inspectorate (OIP) may issue a decision or bring an action in court for establishing the existence of an employment relationship, in particular for a period earlier than the one the decision can cover (Article 33a(3) and (6)). If it brings an action, it does not issue a decision to that extent (paragraph 7).
7. Content of the decision. The ruling identifies the parties to the employment contract, the type of contract, the date of conclusion, the type of work, the place of work, working hours and remuneration, and the decision contains a factual and legal justification (Article 34(2b) and (2c)). The facts as they were at the time of the inspection, from the day it began, are taken into account (Article 34(2d)).
8. Appeal. Each party may appeal to the labour court within one month of service of the decision, through the OIP (appeal against an OIP decision, deadline calculator).

Presumptions when evidence is lacking

If the material collected does not allow a given element to be established, the decision states (Article 34(2e)):

From when the employment contract applies

• Rule: the date of conclusion of the employment contract is the date the decision is issued (Article 34(2f)).
• Exception: if, between the start of the inspection and the expiry of the deadline for appeal (or the judgment becoming final), the company terminates the civil-law contract with or without notice, the contract expires, or the company stops allowing the person to work, the date of conclusion is the date the inspection began (Article 34(2g)). In that case, the rules on protection against termination with and without notice and Article 25(1) of the Labour Code apply (paragraph 2h), and the 21-day deadlines under Article 264 § 1 and 2 of the Labour Code run from the date the decision becomes final (paragraph 2i).
• Earlier period: the decision does not establish an employment relationship for past years. For the period before the decision, establishment can be sought before the labour court, in an action brought by the employee or the OIP.

Effects, enforceability and ZUS

• Legal effects: the decision produces effects "from the day it is issued" in labour law, tax law, social insurance and health insurance (Article 34(2j)).
• Enforceability arises only on the day after the deadline for appeal expires (if no one appealed), on the day of a final judgment, or on the day the decision is declared immediately enforceable (Article 34(2k)).
• ZUS (Social Insurance Institution): registration for insurance takes place within 7 days of the day the decision became final, and after an appeal to the court, from the day the judgment became final (Article 36(4e) of the Act on the Social Insurance System). Until then, contributions are based on the amounts under the previous title (mandate contract or business activity), and contributions paid are credited towards employee contributions (Article 18(1b) and Article 38b).

These provisions are not fully consistent. Effects "from the day of issue" and enforceability only later will have to be reconciled in case law. Do not assume that the day after the decision everything works as with an ordinary employment contract.

Immediate enforceability

The decision is not immediately enforceable by law. Immediate enforceability can be ordered only with regard to persons who enjoy special protection against termination with or without notice (Article 33a(5)). An interlocutory appeal (zażalenie) against the order on immediate enforceability can be filed with the court within one week (Article 477(7f) § 3 of the Code of Civil Procedure (KPC)).

Exceptions and caveats

• Interruption of the limitation period. The initiation of proceedings by the OIP interrupts the limitation period for employee claims. It runs again from the day the decision or judgment becomes final (Article 33a(8)).
• Ban on unfavourable treatment. The issue of a decision may not be a reason for unfavourable treatment of the employee, in particular a reason for termination with or without notice (Article 34(2l)). A breach is a petty offence (Article 281 § 1(1b) of the Labour Code).
• Transitional provisions. Inspections started and not completed before 8.07.2026 are governed by the previous rules (Article 13 of the Act of 11.03.2026), so such an inspection will, as a rule, not end with a decision under Article 11(1)(7a). The new rules apply to civil-law contracts concluded before 8.07.2026 if they were still in force on that day (Article 14).
• Contracts that ended before the inspection. The Act does not say this expressly, but it follows from Article 14 of the amending act, Article 34(2d) and the PIP's position that the decision concerns work continuing at the time of the inspection. For cooperation that has ended, see this guide.
• Constitutional Tribunal. The President has challenged, among other things, the provision on the OIP decision (case K 17/26). As of 15.10.2026 the case is pending, with no hearing and no judgment. The provisions are in force.

Example

Assumptions: a person has worked under a contract of mandate in a warehouse since March 2026 and still works there. The inspection begins on 1.09.2026. The inspector establishes that the work is done according to the manager's rota, at a fixed workstation, for an hourly rate. After the parties have stated their positions, the inspector issues an instruction to conclude an employment contract. The company does not carry it out. The OIP initiates proceedings and issues a decision on 20.10.2026.

The employment contract is dated 20.10.2026. If the company had terminated the mandate contract after 1.09.2026, the date of conclusion would be 1.09.2026. For the period from March to August 2026, establishment can be sought before the labour court. If the company appeals, registration with ZUS will take place within 7 days of the judgment becoming final.

Documents and deadlines

Frequently asked questions

Is the decision issued by the inspector who came to inspect?

No. The labour inspector inspects and issues the instruction. The decision establishing an employment relationship is issued by the District Labour Inspector (Article 19(1)(4) of the Act on the National Labour Inspectorate).

Can I refuse to agree to an employment contract?

Your will is taken into account if it is not contrary to law and does not aim to circumvent the law (Article 33a(4)). You are a party to the proceedings and you can appeal against the decision.

Useful tools

• PIP complaint generator
• Appeal deadline calculator

Related guides

• How to appeal against a District Labour Inspector's decision establishing an employment relationship
• 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
• The cooperation has already ended. How do you establish that it was an employment contract?
• How do you file a complaint to the National Labour Inspectorate?
• PIP report, order, post-inspection recommendations, instruction and decision: how do they differ?

Sources (documents in Polish)

• Ustawa z 11.03.2026 o zmianie ustawy o PIP, Dz.U. 2026 poz. 473
• Ustawa o PIP, tekst ujednolicony ISAP
• Kodeks pracy, t.j. Dz.U. 2026 poz. 1245
• Ustawa o systemie ubezpieczeń społecznych, tekst ujednolicony ISAP
• PIP - Jak złożyć skargę?
• TK - sprawa K 17/26

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

Change history

• 15 October 2026: First publication.