Employment Tax

Poland | Poland proposes amendments to State Labour Inspectorate Act and Employment Relationship Enforcement

Summary

On March 12, 2026, Poland’s parliament finalized legislation expanding the authority of the State Labour Inspectorate (PIP).

The detail

The new law introduces enhanced tools for determining employment relationships, formal interpretation mechanisms, and increased penalties for non-compliance.

Key Details:

• PIP inspectors may issue a recommendation before formally confirming an employment relationship.
• Employers and workers may regularize contracts following inspector recommendations to avoid further action.
• Chief Labour Inspectorate may issue individual interpretations classifying contracts as employment; interpretations protect employers from higher penalties.
• Administrative decisions by PIP inspectors cover only the period from issuance; appeals can be filed within 30 days.
• Authorities may conduct remote labor inspections.
• Enhanced data-sharing mechanisms introduced between government agencies.
• Employers retain the right to challenge Inspectorate decisions in labor courts.
• Maximum penalties for employee rights breaches increase to PLN 2,000–60,000; inspector-imposed fines increase to PLN 5,000.

What this means for employers

For employers, this case reinforces the need to strengthen tax compliance controls, especially for businesses working with online anchors, influencers, and other platform-based workers. Companies should ensure proper income reporting, withholding where applicable, and clear contractual terms to avoid regulatory exposure and reputational risk as authorities increase enforcement in the digital economy.

How we can help

The increased interest in civil law contract issues does not mean that organisations should completely resign from this form of engagement. The key issue here is to act in accordance with the law and comply with the implemented procedures regarding given forms of engagement.

Vialto Partners will be happy to assist with the review of the contracts and procedures, based on applicable regulations and practice, identify potential risk areas, and indicate issues that require the implementation of appropriate procedures.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners’ point of contact, or alternatively:

Jadwiga Chorązka
Partner

Joanna Narkiewicz-Tarłowska
Managing Director

Grzegorz Ogorek
Director

Want to know when a Regional Alert is posted?

Simply follow our Vialto Alerts page on LinkedIn and posts will be displayed on your feed. To ensure you don’t miss one, once you’re on our LinkedIn page, click on the bell icon under the banner image to manage your notifications.

Further information on Vialto Partners can be found here: www.vialtopartners.com

Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

© 2026 Vialto Partners. All rights reserved.