The draft act amending the Act on the National Labour Inspectorate and certain other acts (UD283) was adopted by the Standing Committee of the Council of Ministers (hereinafter referred to as the Standing Committee) at its meeting on December 4, 2025, which paves the way for a relatively quick adoption of the draft (along with the self-amendment) by the Council of Ministers and its referral to the Sejm.  While the declared entry into force date remains January 1, 2026, information appearing in the public sphere suggests that the implementation of the entire reform should be completed by June 30, 2026.

Within the Standing Committee, a directional consensus was developed, according to which the effects of the decisions of the National Labour Inspectorate (hereinafter referred to as the PIP) and the scope of these effects are to operate only for the future, without retroactive interference in existing legal relations (the principle of ex nunc operation), which is to reduce tax and contribution risks on the part of employers. If a given entity wishes to achieve the effect of a ruling with retroactive force, the appropriate avenue will be the existing judicial path for establishing an employment relationship.

At the same time, modifications have been made to the most controversial power of PIP, which is the possibility for PIP to determine the existence of an employment relationship in a situation where a civil law contract (including B2B) has been concluded and the person actually performs work in conditions requiring employment on the basis of an employment contract. The rigor of immediate enforceability of such a decision has been abandoned.

Documents published on the Government Legislation Centre (RCL) website, including departmental correspondence regarding project UD283, as well as press reports, confirm this direction of arrangements, which aims to soften the effects of PIP decisions and clarify the mechanisms of their impact on the situation of the parties to the legal relationship.

In the face of the planned changes and the growing role of PIP in assessing the factual nature of cooperation with natural persons, we encourage you to engage in early, structured cooperation with our Law Firm – and ABC TAX cooperating with us – including a review of cooperation models, training and ongoing consulting, so as to adapt to the draft regulations in advance.

Feel free to contact us.