B2B or mandate work in a Polish JDG: the label is not enough
An invoice and B2B title do not settle employment status. Check direction, time, place, personal work and risk.
Planning to engage someone through invoices or a mandate contract? Start with how work is performed, not the document’s title. PIP says a civil contract label does not settle status where actual work has employment features.
Check actual work organisation
Relevant features include personal paid work, employer direction, employer-set time and place, repeated tasks and risk borne by the employer. An 'independent contractor' clause alone does not show the daily relationship.
Describe practice, not just the template
Record who gives ongoing instructions, sets schedule and location, whether work is personal and who bears risk. Compare the facts with the contract. This prepares evidence for assessment; it is not a points test automatically converting a mandate into employment.
Do not fix facts with a label
If work operates as subordinate employment, an invoice or new heading does not remove the issue. Assess the whole case before choosing the model or changing accounting. This guide does not decide tax rates, contributions or a specific dispute.
FAQ
Does CEIDG registration exclude employment?
Do not treat registration or an invoice as conclusive proof. Actual working conditions matter.
Does one recurring meeting mean employment?
That cannot be concluded automatically from one fact. Assess the complete working arrangement.
Is renaming the contract B2B enough?
No. Its name does not replace assessment of the actual relationship.
Source
National Labour Inspectorate: employment guidance.
Next step
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