25.05.2026

Sham B2B and Employment Reclassification in Poland

Sham B2B arrangements under scrutiny of the Polish Labour Inspectorate – where does cooperation end and employment begin?

B2B cooperation models have long been widely used in business practice. However, contractual wording alone does not determine the legal nature of a relationship. In many cases, despite being structured as B2B, a cooperation may be reclassified as an employment relationship by the Polish Labour Inspectorate (PIP).

Which elements of a B2B arrangement may lead to such reclassification? What does the Labour Inspectorate focus on during inspections in practice?

These issues are addressed by Katarzyna Kanik, Senior Associate and legal adviser at KWKR, in an article published on Infor.pl. The publication discusses the key criteria applied by the Polish Labour Inspectorate when assessing B2B relationships, as well as the legal risks arising from improperly structured cooperation models.

In light of the evolving inspection practices of the National Labour Inspectorate, one area to which we pay particular attention in our day-to-day advisory work is the auditing of contracts and the analysis of B2B cooperation models – particularly with regard to whether the conditions for an employment relationship are met and compliance with current labour law requirements.

We invite you to read the article and to contact our team if you would like to verify or redesign your B2B cooperation model.

👉 Read the article on Infor.pl: Sham B2B arrangements under scrutiny of the Polish Labour Inspectorate

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