In recent days, there have been reports that the provision on the collection of overdue contributions has been deleted from the bill. The Ministry of Labor was to abandon decisions issued retroactively. However, according to the latest findings of “Gazeta Wyborcza”, ZUS will be able to demand settlement of arrears if the labor inspector finds the existence of an employment relationship.
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So far, labor inspectors did not have the tools to effectively fight abuses in employment under contract or B2B contracts. Even if during the inspection they showed that the employee was performing duties typical of a full-time job, they could only take the case to court. This led to few lawsuits and lengthy trials. The new regulations are intended to change this – the labor inspector will be empowered to issue an administrative decision that will transform a civil law contract into an employment contract.
ZUS will be able to claim overdue contributions
- The inspector's decision will be immediately enforceable in terms of current employment.
- The burden of proof and the procedural initiative will be transferred to the employer. If the company does not agree with the official's verdict, it will have to appeal to court to challenge the decision.
The project provides that the labor inspector will be able to determine the existence of an employment relationship not only for the future, but also up to three years from the date of initiation of the inspection. This means that the employer may be obliged to pay outstanding ZUS contributions and taxes for this period. Dr. Katarzyna Kalata, legal counsel, explained in an interview with “Gazeta Wyborcza” that if the National Labor Inspectorate finds the existence of the characteristics of an employment relationship, it is important information for ZUS that may result in the initiation of proceedings and the issuance of a decision on social insurance coverage.
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However, the government has introduced security mechanisms. An employer who does not agree with the inspector's decision will be able to appeal to court. Filing an appeal will suspend the execution of the decision regarding the financial consequences for the past period, which means that the company will not have to pay the arrears until the court issues a final judgment.
Possibility to correct the contract instead of automatic change
The government also leaves the possibility for the employer and employee to adjust the terms of the contract. Minister Maciej Berek explained thatIf the inspector finds that the form of employment is illegal, he will request that it be adjusted to the legal status.
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The parties will be able to change the terms of the contract so that they do not include elements typical of an employment contract, for example fixed working hours in the office. If they reach an agreement, the inspector will not issue a decision to transform the B2B contract into a full-time position.
Inspectors will retain the ability to take the case to court
The project also provides that in complicated situations the labor inspector will not have to issue an administrative decision. In such cases, the official will be able to choose the previous path, i.e. file a claim to the labor court. This is to prevent hasty decisions in matters requiring detailed analysis.
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Entrepreneurs express concerns about the arbitrariness of inspectors' decisions and the risk of legal chaos. The government emphasizes, however, that without the introduction of new regulations, the fight against bogus self-employment will not be effective, and Poland will not receive funds from the KPO. The new regulations are likely to enter into force at the beginning of 2026.
