Ho appena letto questo articolo: https://koda-advisory.pl/blog/2025/09/10/new-rules-for-reclassifying-b2b-contracts-as-employment-contracts-a-labour-law-revolution-from-2026/
TL;DR;
Dal 1° gennaio 2026 verranno attribuiti nuovi poteri all’Ispettorato nazionale del lavoro per individuare i contratti B2B che costituiscono rapporti di lavoro mascherati e hanno il potere di forzare l’assunzione
Dal tuo punto di vista, si tratta di una minaccia reale per alcuni dei settori in cui il B2B è un’opzione comune (ad esempio l’IT)?
Are B2B contracts under threath?
byu/Mobile-Transition-89 inpoland
di Mobile-Transition-89
9 commenti
Long time coming
What about other specialists like doctors and lawyers? Does it applies to them too?
If they resemble a regular work contract (UoP), maybe. This requires
A- set working location and hours
B- having a manager decide how you do your job with little decision freedom
C- having no civil liability for the effects of your work.
If you don’t have ALL three, it’s not considered employment. Most contracts fail on the third point. In sectors like IT or consulting you often work from home, decide yourself how to implement solutions, and definitely have full liability if you mess up. It’s why many IT specialists buy liability insurance.
TLDR; not much will change.
Theeere goes lex retro non agit. What’s next?
Nowhere in the article says that the decision is retroactive, and I’m pretty sure that would be illegal
[https://www.gov.pl/web/rodzina/projekt-ustawy-o-zmianie-ustawy-o-panstwowej-inspekcji-pracy-oraz-niektorych-innych-ustaw](https://www.gov.pl/web/rodzina/projekt-ustawy-o-zmianie-ustawy-o-panstwowej-inspekcji-pracy-oraz-niektorych-innych-ustaw)
It’s not finalised.
*”From your perspective, is this a real threat for some of the sectors where B2B is a common option (i.e. IT)”*
Nope, there are plenty of workarounds already. Plenty of clever accountants around.
Most companies are already doing HR compliance tasks to determine how to change B2B contracts in order to not fall under scrutiny.
There will be changes regarding “paid leave” (wording will further change or we will move into gentleman’s agreements), work location and hours and tasks. Some companies are also fiddling with increasing the hourly rate while generating costs (desk cost in the office) so it’s even less like employment contract.
Overall I doubt people will be keen to let go, the 2nd tier tax bracket is simply too high for the amount currently. Given the inflation in recent years to basically pay 50% tax at near average salary especially in big city is too harsh.
Well I was also wondering what about scenarios that on top, one is providing his b2b services for the company which doesn’t even exist in Poland, e.g. for one from silicon valley. I understood that the National Labour Inspectorate will push on both parties to change to standard employement contract, but this will not be even feasible when one of the parties is not resident in Poland, right?