B2B audits are gaining momentum. The National Labour Inspectorate (PIP) is publishing its first interpretations.

Since August we have been observing heightened inspection activity by the National Labour Inspectorate in the area of B2B cooperation models. In parallel, inspection activities are being carried out across the country by ZUS and the tax authorities, aimed at verifying relationships based on B2B and civil law contracts.

The key question today is not whether the B2B model is permissible, but whether it will be able to withstand an inspection by PIP, ZUS or the tax authorities.

In response to these challenges, a new safeguarding tool has appeared. The National Labour Inspectorate has begun issuing individual interpretations.

An overview of the first PIP interpretations

Key conclusions from the interpretations issued so far

The first decisions show a very clear interpretative trend on PIP’s part, consistent with the inspectorate’s earlier announcements:

The greatest chances of withstanding scrutiny are enjoyed by B2B models based on:

• the provider’s autonomy,
• responsibility for the result,
• the ability to organise one’s own work
• and the bearing of genuine economic risk

(often found, for example, in IT and professional services).

The greatest risk of challenge arises where the provider:

• carries out tasks according to superiors’ directions,
• works at a specified place and time
• and does not bear the economic risk of the activity

(often found, for example, where simple, routine work is entrusted).

What a PIP individual interpretation is and why to use it

An individual interpretation is a written assessment by the Chief Labour Inspector as to whether the legal relationship described in the application constitutes an employment relationship within the meaning of Article 22 § 1 of the Labour Code. The institution is introduced by Article 14b of the Act on the National Labour Inspectorate, and applications may be submitted from 8 July 2026.

An application may concern both a model already operating within the company and a future event, that is a structure that is only being planned. This is significant for organisations preparing to remodel their cooperation with contractors and wishing to know the authority’s position before implementing changes.

Only the entity entrusting the work may apply for an interpretation, as indicated in Article 13(1) to (6) of the Act on the National Labour Inspectorate: an employer, an entrepreneur or another organisational unit for which the work is or was performed. A person cooperating under a B2B model has no standing to submit an application in their own case.

The issuance of an interpretation is subject to a fee of PLN 40 for each separate set of facts or future event presented in the application. An interpretation is issued without undue delay, no later than within 30 days of receipt of a complete application. If the application has formal deficiencies or proof of payment has not been attached, the applicant has 7 days to supplement it, and once that deadline has passed without effect the application is left unexamined.

The commercial rationale for this tool follows from how the inspectorate’s powers have changed. From 8 July 2026, a district labour inspector may establish the existence of an employment relationship by administrative decision, without a prior court ruling. The burden of procedural initiative has therefore shifted to the entrepreneur. An individual interpretation works in the opposite direction: it makes it possible to obtain the authority’s position earlier, under controlled conditions, instead of learning it only in the course of an inspection.

An interpretation is not binding on the applicant, who is not obliged to follow it. It is, however, binding on the authorities of the National Labour Inspectorate. An entity that has followed the interpretation it received cannot be subjected to sanctions within the scope covered by the decision.

What a PIP interpretation does not resolve

The protection under Article 14b operates within the limits of the National Labour Inspectorate’s powers and solely in relation to the set of facts described in the application. An interpretation does not close off contribution or tax risk and does not exclude the possibility of an inspection being carried out.

Below are the limitations that in practice determine whether an application makes sense in a specific organisation.

• An interpretation does not block an inspection. PIP retains the right to examine the actual nature of the cooperation.
• The protection falls away where the facts diverge. If the inspector establishes that practice departs from the description contained in the application, the interpretation ceases to protect. A model described more favourably than it actually looks not only fails to provide protection, but itself becomes material in the case.
• An interpretation is not binding on ZUS or the National Revenue Administration. Both authorities conduct their own proceedings under their own provisions. Outstanding contributions are not a sanction but a liability, so protection against sanctions does not cover them.
• An issued interpretation is forwarded to ZUS and KAS. A company should take into account that its position and the description of its model reach authorities that may conduct separate proceedings.
• It does not cover matters already under way. The Chief Labour Inspector will not issue an interpretation on elements that, as at the date the application is submitted, are the subject of PIP or ZUS proceedings. Once an inspection has begun, it is too late to ask.
• It does not replace a review of operational practice. An application describes a model. If the day-to-day organisation of work departs from that description, the value of the interpretation is illusory. The order should be the reverse: first a review of the documentation and the realities of the cooperation, then the application.

Frequently asked questions (FAQ)

Who may submit an application for a PIP individual interpretation?

Only the entity entrusting the work, listed in Article 13(1) to (6) of the Act on the National Labour Inspectorate. A person providing services under a B2B model or a mandate contract may not submit an application in their own case.

How much does an application for an interpretation to the Chief Labour Inspector cost?

PLN 40. If the application covers more than one separate set of facts or future event, the fee is payable for each of them.

How long does one wait for an interpretation?

Without undue delay, no later than 30 days from the date of receipt of a complete application together with proof of payment.

Does a PIP interpretation protect against ZUS and the tax office?

Not automatically. An interpretation is binding on PIP authorities. ZUS and KAS conduct their own proceedings and are not bound by the Chief Labour Inspector’s position, but an issued interpretation is forwarded to them.

Can an unfavourable interpretation be appealed against?

An interpretation is issued in the form of a decision against which a means of appeal to the court is available, on the terms set out in the Code of Civil Procedure. The decision contains instructions on how and by when it is to be lodged.

Are the interpretations issued published?

Yes, after the removal of data identifying the applicant and other entities indicated in their content. This means that subsequent decisions will gradually build up a picture of PIP’s interpretative line, including for companies that have not themselves submitted an application.
Is a PIP interpretation the right solution for your company? Would you like to check whether the B2B model operating in your organisation is resilient to inspection by PIP, ZUS and the tax authorities? Get in touch with us!