{"id":70791,"date":"2026-04-23T14:03:28","date_gmt":"2026-04-23T12:03:28","guid":{"rendered":"https:\/\/bpcc.org.pl\/?p=70791"},"modified":"2026-04-23T14:03:28","modified_gmt":"2026-04-23T12:03:28","slug":"introduction-of-the-polish-equivalent-of-ir35-new-b2b-law-is-in-force","status":"publish","type":"post","link":"https:\/\/dev2.bpcc.org.pl\/pl\/introduction-of-the-polish-equivalent-of-ir35-new-b2b-law-is-in-force\/","title":{"rendered":"Introduction of the Polish equivalent of IR35. New B2B law is in force"},"content":{"rendered":"

What is the New B2B Law and when does it enter into force?<\/strong><\/h2>\n

The recently adopted New B2B Law<\/strong><\/a>, amending the Act on the National Labour Inspectorate, was published on 7 April 2026 and will enter into force after a three-month vacatio legis, i.e. in July 2026<\/strong>.<\/p>\n

This means that businesses have a limited window to prepare for a fundamental shift in how employment relationships are verified in Poland. The reform is already being described as the Polish equivalent of IR35, as the new B2B reclassification law<\/strong> is designed to combat the use of civil law contracts in situations where the actual working conditions meet the criteria of employment under the Labour Code.<\/p>\n

Although the legal definition of employment remains unchanged, the PIP law<\/strong> significantly strengthens enforcement mechanisms, moving the focus from contractual declarations to the actual manner of performing work<\/strong>.<\/p>\n

How does the B2B reclassification law change enforcement in Poland?<\/p>\n

\"How<\/strong><\/h2>\n

From court disputes to administrative decisions<\/strong><\/h3>\n

The most significant change under the PIP law<\/strong> is the transfer of power from courts to administrative authorities.<\/p>\n

Previously, establishing the existence of an employment relationship required lengthy court proceedings. Now, labour inspectors may issue administrative decisions<\/strong> confirming that a given relationship qualifies as employment. Court involvement is limited to appeal stages, effectively reversing the procedural dynamic.<\/p>\n

Data-driven inspections and remote powers<\/strong><\/h3>\n

The reform also introduces a new model of digital enforcement<\/strong>.<\/p>\n

Labour inspectors gain access to databases of social security (ZUS) and tax authorities (KAS), enabling faster identification of irregularities. Combined with the possibility of remote inspections, this significantly increases the likelihood of detection – often without prior notice.<\/p>\n

What are the key risks for businesses under the PIP law?<\/strong><\/h2>\n

The practical implications of the New B2B Law<\/strong> extend beyond regulatory theory and directly affect operational risk.<\/p>\n

Key exposures include:<\/p>\n