Amendment to the Act on the National Labour Inspectorate – Changes from 2026

Administrative Decision by the National Labour Inspectorate

The amendment grants regional labour inspectors the authority to issue an administrative decision recognizing the existence of an employment relationship without referring the case to court. The inspector may confirm the employment relationship for a period of up to three years retroactively from the date of initiating proceedings. Nevertheless, inspectors will still have the right to file a lawsuit in the competent labour court to establish the existence of an employment relationship.

Immediate enforceability of the decision

The inspector’s decision will be immediately enforceable from the date of delivery. The employer must promptly fulfill all employment obligations: register the employee with ZUS (Social Insurance Institution), calculate wages according to the Labour Code, maintain documentation, and ensure employee rights. Filing an appeal will not suspend the decision’s enforceability in labour law matters. The Chief Labour Inspector or a court may revoke immediate enforceability only after the appeal has been considered.

Tax and social security implications

For tax and social security purposes, the PIP decision triggers employee obligations from the date of delivery. The employer must register the employee with ZUS and calculate and remit contributions and tax advances from that moment. Retroactive obligations (for periods before delivery) will be enforced only after the decision becomes final (either upon the decision’s legal finality or a court’s binding ruling).

Appeal procedure and deadlines

The decision may be appealed to the Chief Labour Inspector within 7 days of delivery, and subsequently a labour court complaint may be filed within one month of receiving the Chief Inspector’s decision. Employers may claim damages from the State Treasury for an unlawful decision, but the claim must be submitted with the PIP appeal.

Digitalisation of inspections

The draft introduces extensive digitalisation of PIP inspections: remote inspections, online witness interviews, electronic document submissions, and drafting of protocols and decisions in digital form. Digital tools aim to speed up and increase the frequency of inspections and allow inspectors to operate without physical presence.

Expanded scope of inspections

PIP will be able to inspect not only employers but also entities for whom work is performed, including contractors engaging individuals running their own businesses. Inspectors will assess the actual nature of the work relationship regardless of the formal name or type of contract, thus expanding the inspection scope and the risk of challenging collaboration models.

Higher penalties for violations

The draft provides for significantly increased sanctions: maximum fines are doubled to PLN 60,000 and in the most serious cases up to PLN 90,000. Higher penalties will cover, among others, illegal employment, lack of documentation, and evasion of employment contract obligations.

Establishing an employment relationship without a contract

The draft allows recognition of an employment relationship even if the individual works for remuneration without any written contract. The inspector’s decision will be based on the actual working conditions and the real nature of the relationship, increasing legal risk for those using independent contractors.

Default employment conditions

In the absence of evidence, the draft sets default assumptions: indefinite-term contract, full-time employment, minimum wage, and workplace at the employer’s premises.

Recommendations – How to prepare your company

Companies should conduct an audit of civil law and B2B contracts for signs of employment relationships, develop a cooperation policy and business justification, implement documentation of duties, workplace, and working methods, train HR, accounting, and legal staff, and prepare procedures for responding to PIP decisions along with an appeal plan.