When can a mandate contract or B2B arrangement be treated as employment relationship in Poland? First State Labour Inspection (PIP) interpretations

The first interpretations issued by the State Labour Inspection (Państwowa Inspekcja Pracy, PIP) show that whether a mandate contract or B2B arrangement qualifies as employment depends on the actual working conditions, not the contract label. The Chief Labour Inspector (Główny Inspektor Pracy, GIP) considers subordination, working time and place, independence, substitution and business risk. The right to refuse an assignment alone does not prove a civil-law relationship.

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What do the first PIP interpretations show?

The first PIP interpretations in Poland do not establish a simple test for determining whether a contract is appropriate. The key reference point remains Article 22 § 1 of the Polish Labour Code, and the actual organisation of the relationship is decisive.

Indicators of employment appeared where the business determined when, where and how work was performed or integrated the contractor into its organisational processes. Examples concerned certain models in warehousing, hospitality, salon services and transport.

By contrast, mandate and B2B models were assessed favourably where contractors retained genuine independence, freedom to organise their work, the possibility of substitution and business risk.

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When can a mandate contract resemble employment?

Freedom to refuse an assignment does not automatically make a relationship civil-law in nature. Businesses should also examine what happens after the assignment is accepted:

• who determines the time and place of work;
• who decides how the task is performed;
• whether ongoing instructions are given;
• whether the contractor remains organisationally independent.

Subordination does not require constant detailed instructions. Organisational subordination may also arise where work is performed personally, at specified times and places, within a process organised by the other party.

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Do substitution and company tools matter?

A genuine right of substitution may weigh against classification as employment. A contractual clause is less significant if the contractor cannot actually appoint a substitute or subcontractor.

Using company systems, recording time or complying with security and project standards does not automatically create an employment relationship. The relevant distinction is whether such requirements control the service result or amount to ongoing control over how, where and when work is performed.

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When may a B2B model be accepted?

Factors identified in favourably assessed B2B arrangements included:

• the ability to refuse assignments;
• no ongoing management;
• freedom to organise the time and place of services;
• responsibility for completing the assignment;
• assumption of business risk;
• the ability to involve other people.

There is no separate B2B test based solely, for example, on the number of the contractor’s clients.

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How does an individual PIP interpretation work?

An entity subject to PIP inspection may ask GIP to assess an existing or planned cooperation model. The application should describe how the relationship actually operates, not only the wording of the contract.

A favourable interpretation is binding on PIP authorities for the factual circumstances described in the application, but it does not prevent an inspection. If actual practices differ, PIP may assess the relationship independently.

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What should businesses review?

Companies using mandate or B2B contracts should compare contractual provisions with daily operational practice. Key areas include schedules, workplace, ongoing instructions, substitution, independence after accepting work and business risk.

This is particularly relevant for international organisations, where a centrally drafted contract may differ from how a local manager in Poland actually manages the contractor. The review may also form part of broader HR and payroll processes in Poland.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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