National Labour Inspectorate (PIP) Inspections and Self-Employment - How to Prepare

New PIP Powers - A Wave of Inspections of Sham B2B Contracts

Since 8 July 2026, the National Labour Inspectorate (PIP) has been carrying out intensive inspections of sham civil-law contracts. In the first two weeks of the new rules alone, around 250 complaints about fictitious self-employment have been received. PIP inspectors immediately went into the field wherever the reports contained enough information to open an inspection procedure.

For thousands of people who run a sole proprietorship (JDG) and work with companies under B2B contracts, this means an urgent review of their legal position is needed. Poor preparation - and even more so attempts to conceal evidence - can result in serious financial and criminal consequences. Below is a comprehensive guide based on advice from legal adviser Marta Kopeć, managing partner at the law firm Kopeć & Zaborowski.

It is worth stressing that these inspections concern not only large corporations but also smaller businesses and their contractors. Every self-employed person should know their rights and obligations if an inspector visits.

The Duty to Cooperate with PIP Inspectors - What You Need to Know

One of the most frequently asked questions is whether a self-employed person must cooperate with PIP during an inspection. The answer is clear - as a rule, you cannot refuse to cooperate. However, it is crucial to distinguish between the two procedural roles in which the person being inspected may appear.

The Self-Employed Person as a Witness

Where an inspection by PIP, the Social Insurance Institution (ZUS) or the Polish Tax Office (urząd skarbowy) concerns a company with which the self-employed person works under a B2B contract, they are most often summoned as a witness. In this role they have a legal obligation to attend for questioning and give truthful testimony. Testimony is given under criminal liability for false testimony pursuant to Article 233 of the Criminal Code.

The Self-Employed Person as a Party to the Proceedings

If the inspection concerns the self-employed person directly - for example, because the complaint was about them - they are obliged to allow the inspection to be carried out and to provide the required documentation, including invoices, contracts and other accounting documents. At the same time, the contractor is not obliged to incriminate themselves in fiscal criminal proceedings.

The right to refuse to testify applies only in strictly defined situations, for example where an answer could expose the witness or a close relative to direct criminal or fiscal criminal liability (Article 83 of the Code of Administrative Procedure / Article 196 of the Tax Ordinance). Obstructing a PIP inspection carries real sanctions:

• A fixed penalty of PLN 1,000 to PLN 2,000 (up to PLN 5,000 for repeat offenders)
• A court fine of up to PLN 30,000 if the case is referred to court
• Criminal liability under Article 225 of the Criminal Code - up to 3 years' imprisonment for frustrating inspection activities

How to Prove You Are a Genuine Entrepreneur

Three key features determine whether a working relationship is classed as a genuine B2B arrangement: absence of managerial subordination, bearing business risk and independence in organising your work. To demonstrate these effectively to a PIP inspector, it is worth securing appropriate evidence in three areas.

Your Own Infrastructure and Equipment

A self-employed person should have their own equipment for carrying out assignments. It is worth keeping proof of purchase or leasing for a computer, phone, software, licences or a car. Even if the client provides, for example, a laptop, it is important to also have your own equipment - a printer, additional software or specialist tools that make your work easier.

Diversifying Income and Clients

One of the most important warning signs for inspectors is a situation where a self-employed person has, for years, issued only one invoice a month to the same company. To avoid suspicion that the contract is a sham, it is worth working with several clients and invoicing them - even for small assignments. Equally important is having your own website with your offer, a professional LinkedIn profile and business cards that do not feature only the client's logo.

Negotiating Terms and Freedom in Performance

Key evidence of a genuine B2B relationship is email correspondence documenting the negotiation of rates, contract provisions and project deadlines - rather than simply receiving instructions from the other side. It is also worth including a contractual clause on the right to delegate tasks to a third party (a subcontractor) and actually using that right. In addition, acceptance reports for completed work or projects confirm that the self-employed person is paid for the outcome and result, not for being available during set hours.

Destroying Correspondence - Why It Is the Worst Option

Faced with an upcoming inspection, many self-employed people consider deleting unfavourable electronic correspondence, messenger messages or emails that suggest employee-like subordination. This is a serious mistake that can have disastrous legal consequences.

First, under the principle of free assessment of evidence, the inspecting authority may treat a sudden wipe of communications as a deliberate attempt to cover up traces of employee-like subordination. In that case the inspector will rely on witness testimony and draw presumptions against the person being inspected - which is a far worse position than presenting even unfavourable evidence.

Second, in corporate environments such as Microsoft 365, Teams or Google Workspace, data is usually kept in backups thanks to Retention Policies and eDiscovery mechanisms. Deleting messages from a user's mailbox does not remove them from the server, which the authority can access during the proceedings. An attempt to delete evidence may therefore prove not only ineffective but actually incriminating.

Third, destroying or concealing evidence after an inspection has begun may be classed as an offence under Article 225 of the Criminal Code - frustrating or obstructing inspection activities - which carries a penalty of up to three years' imprisonment.

A PIP Inspection Is Not the End - ZUS and the Tax Authorities Act Independently

Even a positive result from a PIP inspection does not mean a self-employed person can rest easy. ZUS and the Polish Tax Office act on separate legal bases and conduct their own independent proceedings. Each of these authorities examines the B2B relationship from a different angle:

• ZUS verifies contracts for the obligation to pay social insurance contributions (under the Social Insurance System Act)
• The Polish Tax Office examines the correctness of personal income tax (PIT) advances and the classification of income (under the Tax Ordinance and the PIT Act)
• PIP's findings do not automatically bind either ZUS or the Polish Tax Office - and vice versa

The only decision that binds all the authorities is a final judgment of a labour court establishing the existence of an employment relationship. This means that even where PIP finds no irregularities, ZUS or the tax authorities may carry out their own proceedings and deem the B2B relationship to be fictitious. The consequence may be a decision ordering payment of outstanding contributions or taxes for up to five years back, plus interest.

How to Prepare - A Practical Checklist

Preparation for a potential PIP inspection should start immediately. Below are specific steps worth taking today:

1. Review your B2B contract - make sure it does not contain elements typical of an employment relationship (working hours, subordination, no option to use subcontractors)
2. Compile your documentation - gather invoices, proof of equipment purchases, acceptance reports and correspondence confirming negotiations
3. Diversify your clients - start working with additional clients, even on a small scale
4. Build your personal brand - launch a website, maintain a LinkedIn profile and print your own business cards
5. Consult a lawyer - obtain a professional legal analysis of your situation before any inspection

Remember that proactive action is always better than reacting in a crisis. The sooner you properly document your business activity, the lower the risk of negative consequences from an inspection.

Don't Wait for an Inspection - Consult a Lawyer About Your Situation

PIP's new powers, the growing number of complaints and the independent proceedings of ZUS and the Polish Tax Office create an unprecedented risk for people who work on a B2B basis. Assessing on your own whether your contract meets the criteria of genuine self-employment may not be enough.

Contact our firm for a professional audit of your B2B contract and documentation. We will help you prepare for a PIP inspection, secure the appropriate evidence and minimise the risk of your contract being reclassified as an employment relationship. The sooner you act, the better you protect your interests. Book a consultation today.