Poland plans to allow state inspectors to convert B2B contracts into employment agreements from January 2026, a move tied to EU recovery funding and a 2 billion‑zloty yearly fiscal hit.
Upcoming regulatory change
From January 1, 2026, State Labour Inspection officials will be empowered to reclassify B2B contracts as employment when the contractor’s services mirror full‑time work. The shift aims to align on‑tax status with actual work conditions. The new rules will apply only where structure and scope of services match that of an employee.
Dual motives: recovery plan and fiscal costs
The reform is a cornerstone of Poland’s National Recovery Plan; without it, the country risks forfeiting full EU recovery funds. According to the Ministry of Finance, current fake self‑employment costs the state 2 billion zloty annually in lost taxes and social contributions. Thus, the measure is both a political lever and a fiscal necessity.
Rising prevalence of single‑client self‑employers
Poland’s small‑business sector is booming, with more solo enterprises delivering services to a single client each year. This trend reflects a structural shift toward micro‑entrepreneurship. The industry’s rapid expansion underscores the need for clearer regulation.
Comparative self‑employment levels across the EU
Poland ranks among the highest in self‑employment: workers in the country are almost four times as likely to be self‑employed as those in Denmark or Sweden, and more than twice the rate in Germany. The discrepancy highlights divergent labour market models within the bloc.
Debate: inefficiency versus freedom
Critics describe fake self‑employment as a symptom of state dysfunction, while advocates claim it offers contractual freedom. The debate centers on whether the practice stifles fair competition or empowers entrepreneurial choice. The forthcoming regulation could tip the balance.
Broader implications for GDP and prospects
The policy will reshape the labour market by formalizing a sizable informal segment, potentially improving tax collection and social protection. However, it may also alter job market dynamics and influence Poland’s future economic resilience across the recovery phase.
