First Rulings from GIP: When Does Contract-of-Mandate and B2B Work Remain Safe
Between 17 and 20 August 2026, the State Labour Inspectorate (PIP) published the first eight individual rulings of the Chief Labour Inspector (GIP) under the act endowing PIP with new enforcement powers regarding civil-law contracts. The rulings assess whether the cooperation models that were set out in applications actually constitute relationships of employment.
These rulings will enable employers to assess the risk of their own model of cooperation being challenged before any PIP inspection does take place, by referring to the position which the Chief Labour Inspector has adopted in similar, previously resolved cases.
Of the eight published rulings, Chief Labour Inspector found that in five, the model of cooperation did, in fact, constitute a relationship of employment, while among others, two of them reflected the temporary employment agency model.
The Chief Labour Inspector confirmed that the civil-law model was correct in the following three cases:
- B2B contracts with IT specialists who perform services under separate orders, without any rigid supervision over how, when and where they are performed
- cooperation with individuals who procure trading partners, having complete freedom regarding where, when and how they work
- contract-of-mandate agreements with drivers who independently report their availability, which is then used to draw up their route schedules.
The full rulings are available at: Interpretacje - Państwowa Inspekcja Pracy - Portal Gov.pl