National Labour Inspectorate (PIP) audit of B2B contracts: How to prepare your organization and navigate the process without operational paralysis?

An inspection by the National Labour Inspectorate concerning the way cooperation is carried out under a B2B model is not solely an HR issue. The inspector analyses the actual manner in which the work or services are performed and the circumstances of the cooperation, which in practice involves the management board, the legal department, HR, finance and operational managers all at once. The greatest threat is not the inspector’s presence at the company as such, but the organisational chaos that arises when each unit answers questions on its own and without coordination.

Bearing in mind that the new provisions granting labour inspectors the power to issue decisions establishing the existence of an employment relationship have applied in practice since July 2026, it must be assumed that inspection practice is only taking shape. As at the date of publication, there is no settled line of case law relating to labour inspectors’ new powers. The amendment did not de facto change the rules for conducting inspection activities (that is, the way evidence is gathered, witnesses are questioned, etc.), but above all broadened the catalogue of possible decisions concluding the proceedings – what changed were the effects of the inspector’s findings and their powers once the inspection is complete. This article therefore treats a PIP inspection not as a one-off “visit from an official”, but as a risk management project that may initiate a sequence of actions involving ZUS and the National Revenue Administration as well.

National Labour Inspectorate inspections in 2026 – what did the new PIP B2B reform change?

The PIP reform did not create a new type of inspection – it changed how an inspection may end. The National Labour Inspectorate was already previously entitled to inspect the way work is performed and compliance with labour law provisions, including where the cooperation was carried out on the basis of civil law contracts or in the form of business activity. What is new is that such an inspection may now lead to the commencement of administrative proceedings concluded by a decision establishing the existence of an employment relationship, on the basis of Article 11 of the Act on the National Labour Inspectorate in the wording established by the Act of 11 March 2026 (Journal of Laws of 2026, item 473).

Until now, if an inspector concluded that the cooperation infringed labour law standards, they could issue representations, issue orders within the scope of their statutory powers and – above all – bring an action before the court to establish the existence of an employment relationship, or join proceedings already under way. An inspection is now no longer merely an information-gathering stage – it may become the beginning of a multi-stage process involving ZUS and KAS as well.

It is worth emphasising that a PIP B2B inspection may be commenced both as a result of a complaint by a cooperating person and on the initiative of the National Labour Inspectorate, including as part of inspection plans and on the basis of information obtained by the inspectorate (including from sources such as data provided by ZUS or the tax office). An entrepreneur should therefore not assume that the absence of a conflict with a contractor eliminates the risk of an inspection.

Preparing for a PIP inspection – who within the company’s structures is responsible for dialogue with the inspector?

Good organisational practice is to designate one person to coordinate contact with the authority – it is a mistake to assume that responsibility for the inspection rests solely with HR. In the case of inspections of B2B models, each department holds a different fragment of the information, and a lack of coordination very easily leads to contradictory explanations being provided.

The coordinating person need not be a member of the management board, but should have appropriate authority and the ability to contact the individual departments quickly. The role of the individual organisational units usually looks as follows:

• HR is responsible for the documentation concerning the cooperation, internal policies and contact with the persons performing the services.
• The legal department analyses the legal basis for the inspection activities and the scope of the entrepreneur’s obligations arising from the Act on the National Labour Inspectorate, and also prepares the entrepreneur’s positions.
• The finance / accounting department assesses the financial risks arising from the inspection and keeps in mind the potential impact of the PIP inspection on tax and contribution obligations and risks.
• The management board takes strategic decisions and approves the manner in which dialogue with the authority is conducted.
• Operational managers are often the most important source of information about the actual manner in which the cooperation is carried out – their explanations may be of material significance in establishing how the cooperation was in fact performed.

All participants in the inspection should be familiar with a common communication strategy. This is not about obstructing the inspection, but about ensuring consistency in the information provided.

The inspection procedure step by step – how to safeguard daily business?

A well-prepared organisation is able to go through a PIP inspection and at the same time carry on projects as normal, provided that individual responsibilities have been defined in advance. The successive stages of the procedure are set out below:

• Formally receive the inspector and verify their authorisation and the scope of the inspection before handing over any documents.
• Designate a person responsible for ongoing contact with the authority and for keeping a register of all documents provided.
• Make copies of all documentation provided to the inspector and document the course of the inspection – this later makes it possible to reconstruct the evidence and prepare any objections to the inspection report.
• Limit the number of people in direct contact with the inspector – the more employees who provide explanations on their own, the greater the risk of inconsistency.
• Do not subordinate current operations entirely to the inspection – if individual responsibilities are defined in advance, the company can carry on projects as normal while the inspection is under way.

It is very good practice to appoint and work with a professional representative (a legal counsel, an advocate or a tax adviser) specialising in representing entrepreneurs during inspections. They will help develop the best strategy for conduct during the inspection and enforce it throughout the case. Thanks to their professional experience, an external representative is usually able to assess “which way” the inspection activities are heading and to advise which documents and explanations should be submitted.

Which documents may an inspector demand, and what goes beyond their powers in a PIP B2B inspection?

An inspector may demand documents relevant to establishing whether the cooperation was carried out in conditions characteristic of an employment relationship, on the basis of the inspection powers set out in Article 23 of the Act on the National Labour Inspectorate. In practice this concerns above all:

• B2B contracts and their amendments,
• invoices and cooperation schedules,
• project documentation,
• internal rules applicable to providers,
• business correspondence,
• documents showing how the work is organised.

This does not, however, mean that the authority may demand any documents whatsoever in the entrepreneur’s possession – the scope of the request should remain connected with the subject matter of the inspection being conducted. The entrepreneur is obliged to enable the inspection to be carried out, but at the same time has the right to expect that all activities will be performed within the limits of the inspector’s statutory powers, including the limits arising from the provisions of Chapter 5 of the Entrepreneurs’ Law, which governs restrictions on inspections of business activity.

It is also worth bearing in mind business secrets. The mere fact that a document is covered by business secrecy does not preclude the possibility of showing it to the inspector, but the entrepreneur should mark such documents appropriately and control the scope of the information provided.

The post-inspection report and what next? When the case lands on another institution’s desk

Signing the post-inspection report is not the end of the matter – from the perspective of legal and tax risk it may, unfortunately, be only the beginning. Once the inspection activities have been concluded, the inspected entity has the right to raise substantiated objections to the findings contained in the report.

This is an extremely important stage, because it is precisely then that the inspector’s findings of fact can be challenged, overlooked evidence pointed out, or an incorrect assessment of the material gathered highlighted. Disregarding this opportunity may make it more difficult to defend one’s position in subsequent proceedings.

If the inspection findings point to the existence of an employment relationship, the matter may move to the administrative stage conducted by PIP. In parallel or subsequently, an interest in the case may also be shown by ZUS – as regards coverage by social insurance and the amount of contributions, which we discuss in more detail in the article on [appealing against a ZUS decision following the reclassification of a B2B contract] – and, depending on the circumstances, by the National Revenue Administration authorities (the tax office or the customs and fiscal office).

From the management board’s perspective, the most important mistake is passively waiting to see how events unfold. A far better solution is to carry out an internal audit of all B2B cooperation models before the whole process has been concluded – we describe it in the article on [an urgent remedial audit of B2B models]. This makes it possible not only to prepare arguments in the specific case, but also to identify similar risks in the remaining relationships with contractors and to reduce the likelihood of further inspections or disputes with other authorities.

Frequently asked questions

Is a PIP inspection of B2B contracts a new type of inspection introduced by the reform?

No. PIP was able to inspect the way civil law contracts were performed previously as well. The reform changed above all how such an inspection may end – it may now lead to an administrative decision establishing the existence of an employment relationship.

Is the HR department alone responsible for a PIP inspection at a company?

It should not be. With inspections of B2B models, an inspection very quickly involves the management board, the legal department, HR, finance and operational managers. It is recommended that one person be designated to coordinate the entire process. It is also worth using the services of a professional representative (a legal counsel, an advocate, a tax adviser).

Which documents may a PIP inspector demand in an inspection of B2B contracts?

Documents relevant to establishing whether the cooperation was carried out in conditions characteristic of an employment relationship – in particular B2B contracts, invoices, cooperation schedules, project documentation and business correspondence. The scope of the request must remain connected with the subject matter of the inspection.

May a PIP inspection be commenced without a prior conflict with a contractor?

Yes. An inspection may be commenced both as a result of a complaint by a cooperating person and on the initiative of the National Labour Inspectorate, including as part of inspection plans and on the basis of information obtained by the inspectorate.

Sources

• Act of 13 April 2007 on the National Labour Inspectorate, consolidated text (Journal of Laws of 2024, item 1712), Articles 11, 23 and 31
• Act of 11 March 2026 amending the Act on the National Labour Inspectorate and certain other acts (Journal of Laws of 2026, item 473)
• Act of 17 November 1964 – Code of Civil Procedure, consolidated text (Journal of Laws of 2026, item 468), Article 63(1)
• Act of 6 March 2018 – Entrepreneurs’ Law, consolidated text (Journal of Laws of 2025, item 1480), Chapter 5
• Ministry of Family, Labour and Social Policy, “Reform of the National Labour Inspectorate”