Labour law and HR Paid “Leave” in B2B and a Tip-Off to ZUS. What Do the First Decisions of the Chief Labour Inspector Teach Us?

New Since July 2026: Official Interpretations by PIP

Introduced on 8 July 2026, the institution of individual labour law interpretations was intended to provide businesses with long-awaited legal certainty. Instead of waiting for an inspection by an inspector or a labour court dispute, employers can now outline a planned cooperation model and ask the Chief Labour Inspector (GIP) whether it violates Article 22 § 1 of the Labour Code (the prohibition of replacing employment contracts with civil law contracts). The first decisions from August and September 2026 show a fairly modern approach by the authority, yet they demand great procedural caution from companies.

What Is Allowed in B2B? GIP Dispels Market Myths

Until now, many businesses feared that granting a contractor any employee-like entitlements would instantly turn the contract into an employment relationship. The first GIP decisions break down these concerns:

• Paid time off does not automatically negate a B2B contract: In a decision dated 19 August 2026, the GIP confirmed that guaranteeing a contractor a paid break in service delivery — in the analyzed case, 18 days per year — as well as the obligation of personal performance do not, in themselves, establish the existence of an employment relationship. The GIP considered the totality of the relationship to be crucial, especially the absence of subordination regarding the manner, time, and place of service delivery.
• Employment and B2B within the same company are possible: In a decision dated 18 September 2026, combining an employment contract with a B2B agreement for the same employer was deemed permissible. The condition: a genuine separation between the two relationships – both in terms of the scope of duties and how they are performed. Under the B2B arrangement, subordination characteristic of an employment relationship must not exist, particularly ongoing orders and supervision, working time recording, or imposed locations of work.
• Hour caps and penalties are permitted: Setting a monthly cap of up to 160 hours or contractual penalties for termination of cooperation does not automatically mean employment; other circumstances are decisive, such as whether the contractor independently decides how to structure their time throughout the day.

The Distribution List Trap: GIP Interpretations Go to ZUS and KAS

The biggest surprise lies at the bottom of every GIP decision. Under the regulations, a copy of the interpretation is ex officio forwarded to the Social Insurance Institution (ZUS) and the National Revenue Administration (KAS). It is worth bearing in mind that while a GIP interpretation binds State Labour Inspection inspectors, it does not have the same binding effect on ZUS or tax authorities. Because a copy is also shared with these institutions, businesses should evaluate cooperation models not only from an employment law perspective, but also in terms of social security contributions and taxes before filing an application. In practice, this means a GIP interpretation can significantly improve safety vis-à-vis PIP, but it does not replace a separate risk assessment in other areas.

Practice Matters, Not Just the Interpretation

A GIP interpretation applies to the factual situation or future event presented in the application. If an audit reveals that the actual working arrangements deviate significantly from this description – for instance, if the contractor is subject to ongoing direct management, has imposed working hours, or operates in a manner typical of an employee – the interpretation may offer no protection for that actual practice. Therefore, consistently adhering to the agreed terms in practice is just as vital as drafting proper legal documentation.

How We Can Help: Recommendations for Businesses

Safely implementing flexible forms of engagement requires addressing employment law, social security (ZUS), and tax risks simultaneously. We help companies structure compliant relations with staff through:

• Audits of B2B and civil contracts – reviewing contract terms and daily operational reality for characteristics of an employment relationship and potential risks.

• Applications for interpretations to GIP and ZUS – assisting in drafting and submitting requests for individual binding interpretations.

Contact us – an effective legal strategy begins well before the first inspection.