Who risks losing B2B status after the PIP 2026 reform

Who risks losing B2B status after the PIP 2026 reform

Why “does this apply to me” has no simple answer

Since the PIP 2026 reform made headlines, many people are asking the same question: does this apply to me if I work through a sole proprietorship (JDG)? A simple answer doesn’t work here, because the law does not ask what your contract is called. It asks what your work looks like in practice.

We covered the law itself, its effective dates, and the PIP inspector’s new powers in detail in “PIP 2026 in Poland: the complete guide for B2B contractors”. Here we take a different approach: we break down which contractor profiles the law is most likely to apply to, and which it practically never touches.

The name of your contract protects no one. Risk is defined not by the text on paper, but by what your real working day looks like.

Five profiles and their risk level

We split typical contractor situations in Poland into five profiles, from highest to lowest risk. Each profile is scored against the four criteria from Article 22 § 1 of the Polish Labor Code (Kodeks pracy): the type of work, the client’s direction, the place and time of work, and pay for the mere fact of working.

It’s important to understand: this is not a legal classification from the statute, but a practical guide based on how a PIP inspector will assess a case. The final decision always depends on the specific facts of each situation.

Breaking down each profile with examples

Profile 1: single-client contractor embedded in a team

This is the highest-risk profile, and it’s exactly where most of PIP’s new powers are aimed.

Example. Dmytro has worked as a developer through a JDG for one client since 2023. He has a fixed schedule from 9:00 to 17:00, mandatory attendance at daily standups, and reports completed tasks to a team lead. His invoice looks identical every month: same amount, same description of services. Does Dmytro risk reclassification?

Yes. All four criteria from Article 22 § 1 of the Labor Code are present at once: a specific role on the team, subordination to a manager, a defined schedule and location, and stable pay for the mere fact of working, not for a result¹.

Companies where this profile is common across dozens of contractors at once face systemic risk: we cover this situation in more detail in the series article on the “parent and subsidiary” model.

Profile 2: single-client contractor with a flexible schedule

Here the situation is more complex, because one of the four criteria (the client’s direction and a fixed schedule) is weaker.

Example. Olena has been developing a product for one client for two years, but decides for herself when to work: at night, in the morning, four days a week. Pay is tied to completed project milestones rather than hours worked. Does Olena risk reclassification?

Partly, and it depends on the details. A single client is not a verdict by itself: the law doesn’t forbid having one client. But an inspector will look at whether Olena’s communication with the client shows signs of subordination: mandatory meetings, presence checks, instructions on exactly how to do the work rather than just what to deliver.

Profiles 3 and 4: freelancers with several clients

The more real, independent clients a contractor has over the course of a year, the fewer grounds there are to treat the relationship as employment. This is the simplest and most reliable way to lower risk, though not the only one.

Example. Hanna does bookkeeping for six small companies at once, each paying a different amount depending on the scope of work, and none of them set her schedule. Does Hanna risk reclassification?

No. Multiple clients, varying payment amounts, and no subordination to any of them make reclassification practically impossible for any single one of these contracts.

Profile 5: a JDG owner who employs staff themselves

If a JDG runs a genuine business, hires employees or subcontractors, owns its own equipment and office, and does not work under another company’s direction, the PIP 2026 law simply does not apply to that situation. There is no client whose instructions could turn the relationship into employment.

An extra layer of risk for foreigners

For Ukrainian citizens and other foreigners running a JDG in Poland, risk has one more dimension: the residence card. If your residence card was issued on the basis of running a business, reclassifying the contract affects not just money, but the basis for your stay in Poland.

For a foreigner whose residence card is based on running a JDG, contract reclassification is a question of more than money, it’s a question of the basis for staying in the country.

We break down this aspect in detail, including exactly what happens to the residence card step by step, in the series article “JDG-based residence card and PIP 2026: what happens to your stay”.

Why company owners risk more than individual contractors

If you own or run HR at a company that works with several B2B contractors under the same model, assessing risk contract by contract is not enough. A new Article 68ac of the Social Insurance System Act merges ZUS, PIP, and tax authority (KAS) data into a single risk-analysis system², which means an inspector sees not one contract, but the whole picture: how many contractors, what amounts, and what insurance titles are being used.

Example. A company works with 22 contractors through JDGs, all paid the same amount every month, all working a fixed schedule at the company’s office. One contractor filed a complaint with PIP after the cooperation ended. Will the inspection be limited to just that one contract?

No. The expanded Article 13 of the PIP Act allows an inspector to check all of an employer’s contractors it worked with during the year before the inspection, not only the one who filed the complaint³. We cover systemic risk at this scale in more detail in the series article on the holding-structure case with two legal entities.

What to do with your self-assessment

If you recognized your situation in profile 1 or 2, the next step isn’t panic, it’s checking the details of your specific contract. We compiled the full list of seven signs of disguised employment, which you can use to check your own contract, in the series article “7 signs your B2B contract is disguised employment“. Who is required to fix the situation, and how to do it penalty-free before 8 July 2027, is covered in the series article “How to fix a B2B contract under PIP 2026: a 12-point checklist”.

Frequently asked questions

Does a single client automatically mean an employment relationship? No. A single client is a risk factor, but not a standalone basis for reclassification. An inspector’s decision always rests on the combined weight of all four criteria from Article 22 § 1 of the Labor Code, not on any single one.

If I have several clients, am I fully protected? Having multiple clients significantly lowers risk, but doesn’t rule it out automatically if all the signs of subordination are present with respect to one specific client. Each contract is assessed separately.

Does a company risk anything if the contractor themselves asked for a JDG contract instead of an employment contract? Yes. The law expressly forbids replacing an employment contract with a civil-law contract when the actual working conditions match the criteria of an employment relationship, regardless of who initiated that form of cooperation⁴.

How much time do I have to check my situation? The window for voluntarily switching to an employment contract without a penalty for the past runs until 8 July 2027⁵. But this window does not cover ZUS arrears, so checking your situation earlier is always the better move.

Is risk assessed differently for the IT industry? No, the criteria are the same across all industries. But IT typically follows the single-client, fixed-schedule, embedded-in-the-team model, which is why risk is statistically higher in this industry. More in the series article “PIP 2026 and the IT industry: why developers are in the highest-risk zone”.

What to do with this information

Self-assessment by profile gives you a general sense of direction, but it doesn’t replace checking your specific contract. MojaFirma offers two formats depending on your situation.

If you work through your own JDG. The basic format is the online B2B audit: you fill out a questionnaire about your situation (one JDG, one or several clients), and within 48 hours you receive a report with a risk category and three priority recommendations.

If you own or run HR at a company with several B2B contractors. Systemic risk requires a bigger format, the B2B operating model audit, which reviews contracts, invoices, internal communication, and HR processes all at once, rather than a single contract in isolation.