Over the past dozen years, the B2B model has become one of the foundations of the e-commerce industry. Online stores, marketing agencies, technology companies, and marketplace operators built teams based on specialists, often operating as sole proprietors. This solution provided flexibility, allowed for rapid scaling of the entire organization, and met the expectations of many experts who themselves preferred business cooperation over traditional employment contracts.

However, from July 8, 2026, the legal environment for such cooperation will undergo a significant change. Regulations will come into force that significantly expand the powers of the National Labor Inspectorate (PIP). It is worth emphasizing, however, that the changes do not mean a ban on concluding B2B contracts or the elimination of self-employment. They do mean, however, that entrepreneurs will have to verify much more precisely whether the organization of cooperation truly corresponds to the declared legal form.

PIP with new powers

The amendment to the Act on the National Labor Inspectorate introduces a solution that seemed difficult to imagine just a few years ago. A district labor inspector will be able to issue an administrative decision confirming the existence of an employment relationship in a situation where the cooperation is formally based on a civil law contract or a B2B contract, but in practice corresponds to the definition of employment specified in the labor code.

It is this element of the reform that is most significant for entrepreneurs. Until now, the primary forum for resolving disputes regarding "fictitious B2B" was the labor court. The National Labor Inspectorate could signal irregularities, initiate proceedings, or support employees, but it did not have the power to independently decide on the nature of the legal relationship. From July 2026, the focus shifts from the court to the administrative body.

It is worth noting, however, that the act also provides for an intermediate stage. Before a decision is issued, the inspector will be able to issue an order to remove violations. Only a lack of reaction to such an order will open the way to a formal confirmation of the existence of an employment relationship.

End of contract content supremacy

For the e-commerce industry, this means a significant change in the philosophy of control. For years, many entrepreneurs focused primarily on the content of the concluded contracts. In practice, extensive B2B contracts were created containing provisions emphasizing the contractor's independence, organizational autonomy, or economic risk-bearing.

The problem is that the amendment further emphasizes a principle that has long functioned in labor law – what matters is the actual manner of performing duties, not the name of the document signed by the parties.

PIP will analyze not so much the content of the contract, but the practice of cooperation. Circumstances such as the degree of subordination, the way work is organized, the obligation to personally provide services, the possibility of using subcontractors, the scope of independence, or the actual bearing of economic risk may be important.

Why is e-commerce in the legislator's spotlight?

In many organizations, individuals cooperating on the basis of self-employment are de facto an integral part of the team. They participate in daily operational meetings, work specific hours, report to supervisors, use only the company's infrastructure, and perform tasks in a manner very similar to full-time employees.

This applies in particular to positions such as e-commerce managers, SEO specialists, project managers, analysts, programmers, and those responsible for marketplace development.

Of course, this does not mean that every long-term B2B cooperation will be automatically questioned. Cooperation with independent specialists who independently organize their work, provide services to various clients (or principals), and bear the real risk associated with their business will continue to be lawful.

Greater control and data exchange capabilities

The reform is not limited to issues of establishing an employment relationship. The legislator has also simultaneously equipped PIP with broader control instruments. Inspectors will be able to conduct some activities remotely, demand electronic documents, and use electronic communication during inspections.

However, even greater significance may lie in the extended cooperation between PIP, the Social Insurance Institution (ZUS), and the National Revenue Administration (KAS). The new regulations provide for the exchange of data between institutions regarding controlled entities and individuals performing work.

In practice, this means that the potential risk associated with B2B ceases to be solely a labor law problem. Control may lead to further actions taken by other state bodies.

Not only PIP's powers but also penalties are increasing

The amendment is part of a broader trend of tightening accountability for labor law violations. In practice, this means an increase in the amount of penalties for offenses related to employee rights or the improper use of civil law contracts instead of employment contracts.

The maximum fine for offenses against employee rights has been raised from PLN 30,000 to PLN 60,000. In the event of a repeat offense, a fine of up to PLN 90,000 may be imposed.

Concurrently, the amount of fines imposed on labor inspectors has been increased. In certain cases, the fine can be up to PLN 10,000.

Consequences beyond labor law

It is this element of the reform that should most interest e-commerce entrepreneurs. In public debate, the possibility of "changing B2B to an employment contract" is often pointed out, but in reality, the consequences can be much further-reaching.

The new Article 34, paragraph 2, letter j of the PIP Act explicitly states that a decision confirming the existence of an employment relationship has consequences not only under labor law but also under tax law, social insurance, health insurance, and other mandatory public funds.

This means that the matter may extend beyond the relationship between the entrepreneur and the contractor. The reclassification of cooperation can affect contribution obligations, tax settlements, and employment costs borne by the company.

Individual interpretations – a new tool for business

One of the less publicized, but potentially very important elements of the reform, is the introduction of the possibility to obtain an individual interpretation from the Chief Labor Inspector.

An entrepreneur will be able to present a specific model of cooperation and obtain the authority's position regarding the qualification of a given legal relationship. This solution resembles the tax interpretations that have been functioning for years and can become an important element of legal risk management.

For companies operating in e-commerce, this can be particularly valuable in the case of non-standard cooperation models or structures based on a large number of specialists cooperating on a B2B basis.

What should e-commerce entrepreneurs do now?

The coming months should be used to audit existing cooperation models. It will be crucial not only to analyze the content of contracts but, above all, to verify how a given relationship actually looks in practice.

The way work is organized, the scope of the contractor's independence, the level of subordination, and the actual nature of cooperation will be decisive during inspections conducted under the new rules.

For many organizations, the problem will not be the content of the B2B contract itself, but how it is carried out on a daily basis.

Summary

The reform of the National Labor Inspectorate is one of the most important changes concerning the labor market in recent years. It does not eliminate the B2B model but significantly increases the risk associated with using this form of cooperation in situations that actually correspond to an employment relationship.

For the e-commerce industry, this means the need to look at contractors not only through the prism of signed contracts but also daily organizational processes. In the new legal state, the practice of cooperation will become the most important assessment criterion, and the consequences of any irregularities may extend far beyond the scope of labor law itself.

Article prepared by Emilia Brzozowa, ecommerce.legal lawyer