Employees vs Independent Contractors Poland

Updated as of 2026

Choosing Independent Contractors instead of relationships based on contract of employment is increasingly popular in the Polish labour market. As the labour market becomes more complex and it continuously develops, the trend is clearly visible for both parties – entities, which require human labour and persons offering their services. As per Polish Central Statistical Office’s information dated 27th of January 2016 Independent

Contractors constitute 6,9% of all employed persons in Poland. For most of Independent Contractors (92,5%), this form of employment constitutes the only work they perform. This phenomenon is caused either by the contractor’s will or the principal’s will. As per research made by Central Statistical Office, 80,2% of persons who worked based on civil law contracts, worked in this form not due to their choice. Furthermore, more than the half of Independent Contractors were hired in this form, as it was the only acceptable form of relationship for employers.

Four fifths of Independent contractors are persons who concluded a contract of mandate or service contract to which provisions regulating a contract of mandate are applicable. Acting as an Independent Contractor is most commonly seen among persons under 24 years old and above 60 years old. These numbers clearly show that non-employment contract based forms of employment shall be much more significant part of labour market in the years to come.

Introduction

The use of civil law contracts and business-to-business (B2B) arrangements as an alternative to traditional employment has grown significantly in Poland over recent years, reflecting broader trends in labour market flexibility. This model is particularly prevalent in high-skill sectors such as IT, finance, and legal services, where it often proves advantageous to both parties – offering contractors greater autonomy and tax efficiency, while reducing employment costs for the engaging entity. At the same time, the widespread use of so-called "junk contracts" in lower-wage segments of the market has drawn increasing public and regulatory attention to the lack of stability in the labour market.

As a result, the distinction between an independent contractor and an employee has become one of the central issues in Polish labour law. The Social Insurance Institution (ZUS), the National Labour Inspectorate (PIP), and tax authorities have all intensified scrutiny of civil law and B2B arrangements, with misclassification carrying potentially severe legal and financial consequences.

As of 8 July 2026, the National Labour Inspectorate will be empowered to declare the existence of an employment relationship by means of an administrative decision, which will mark a landmark change in law enforcement.