Poland plans to allow the labour inspectorate to re‑classify certain B2B contracts as employment from 1 January 2026, a move aimed at meeting post‑pandemic recovery plans and curbing a $570‑million tax‑gap, says minister Agnieszka Dziemianowicz‑Bąk.
New Regulatory Framework
From 1 January 2026, Poland will enable the State Labour Inspectorate to convert B2B contracts into employment agreements when the scope and nature of services mirror full‑time work.
Economic Rationale
The reform is codified as a milestone in the National Recovery Plan – without it, Poland would lose the full European Union recovery grant. In fiscal terms, the Ministry of Finance estimates that fictitious self‑employment costs the state roughly 2 billion zloty annually in lost taxes and contributions.
Statistical Context
Poland has seen a sharp rise in single‑person enterprises serving a single client. Self‑employment accounts for nearly four times the share of workers seen in Denmark or Sweden, and more than twice that of Germany.
Debate Over Impact
Critics label fictitious self‑employment as a “steroid‑enhanced joke” and a symptom of state dysfunction, while supporters view it as a flexible contract tool. The debate centers on who benefits and who loses from this growing class of B2B agreements.
Further Discussion
The minister discusses the issue in detail on Gazeta.pl’s new video series “Co mi to da.” Viewers are invited to explore the wider implications for Poland’s economy and future prospects.
