Succeed in investing
in Poland and Eastern Europe

contact us +48 22 5863300

30-11-2021: Anti-inflation package: government proposal to combat excessive price increases in Poland-16-11-2021: Polski Lad - changes in the calculation of the health insurance premium from 2022-27-10-2021: Establishment of an employment relationship by a labor inspector-13-10-2021: The Polish Sejm is currently working on an important amendment to the Polish Code of Commercial Companies-29-09-2021: National System of e-Invoices available from 2022-14-09-2021: Digitalization voucher – one of the last opportunities for SMEs to obtain subventions for IT investments from EU funds 2014-2020-27-08-2021: Termination of the employment contract by e-mail-16-08-2021: Legal regulations regarding remote work-28-07-2021: No tax collection on remitted PFR subsidies-15-07-2021: Doing business remotely only with trusted companies-30-06-2021: Trade secrets and how to protect them-18-06-2021: New provisions on remote work in Poland-26-05-2021: EU Digital COVID Certificate before summer vacation-12-05-2021: Tax changes from 1 May 2021-27-04-2021: Sustainable Finance and EU Taxonomy-16-04-2021: Programme for supporting investments of significant importance to the Polish economy for the years 2011-2030.-31-03-2021: Commission launches European Innovation Council-26-03-2021: Relocation of our headquarters-18-03-2021: The first strategic plan of Horizon Europe for 2021-2024 was adopted-24-02-2021: SURE INSTRUMENT - 2021 UPDATE-11-02-2021: Distribution of European funds 2021-2027-28-01-2021: From January 2021 the waste register only in electronic format-18-01-2021: Financial Package PFR 2.0 - the application process has started-22-12-2020: Protective influenza vaccinations without PIT-08-12-2020: The European Commission has approved tax reliefs for entrepreneurs-24-11-2020: Changes in sanitary restrictions in Poland-10-11-2020: Anti-crisis support for entrepreneurs-28-10-2020: Split payment in the new JPK_VAT declaration-19-10-2020: Act on electronic delivery approved by the Sejm-30-09-2020: JPK_V7 declaration - when to use GTU codes?-16-09-2020: Employee Capital Plans - a long-term savings system-28-08-2020: Strengthening of the role of supervisory boards in companies-19-08-2020: New regulations regarding the Polish Investment Zone and economic zones-28-07-2020: EU Recovery Fund approved by the European Council-16-07-2020: Register of VAT payers - changes from 1 July 2020.-29-06-2020: New anti-crisis law signed by the President-19-06-2020: Extension of the deadline for the presentation of the new Standard Audit File-Tax-01-06-2020: Registered pledge as an instrument against insolvency-25-05-2020: Changes in regulations included in Anti-crisis Package 3.0-30-04-2020: Support instruments for entrepreneurs included in the Financial Package-27-04-2020: Principal measures of Anti-crisis Packages20-03-2020: The Polish government has presented the anti-crisis package-17-03-2020: Mandatory registration in the Central Register of Actual Beneficiaries-12-03-2020: New legal regulations related to the coronavirus-10-03-2020: Government’s decisions on the coronavirus-07-03-2020: Special email address for coronavirus-affected companies-26-02-2020: New terms for payments in commercial transactions-14-02-2020: Further benefits for entrepreneurs – “Maly ZUS Plus”-30-01-2020: Corporate law-24-01-2020: New account number for payments of PIT, CIT and VAT-25-06-2018: The whole of Poland will be a single large economic zone.-27-03-2018: Submeasure 3.2.1 Research to the market 2018-27-03-2018: Submeasure 3.2.2 Credit for technological innovations within OP Smart Growth-24-08-2017: Submeasure 3.2.1 Research to the market within OP Smart Growth (call dedicated to medium-sized cities)-23-08-2017: Submeasure 3.2.1 Research to the market-20-07-2017: Submeasure 1.1.1 Industrial research and development works conducted by enterprises 07.2017-19-07-2017: Submeasure 3.2.1 Research to the market-13-06-2017: Submeasure 1.1.1 Industrial research and development works conducted by enterprises - small R&D projects-08-06-2017: Submeasure 1.1.1 Industrial research and development works conducted by enterprises - Large R&D projects-06-06-2017: Measure 1.2 ROP Lubelskie Targeted Research-14-04-2017: Measure 2.1 Support for investment in R&D infrastructure of enterprises-12-04-2017: Submeasure 1.1.1 Industrial research and development works conducted by enterprises-11-04-2017: Submeasure 3.2.1 Research to the market-20-03-2017: Grants from Regional Operational Programs 2014-2020-09-03-2017: Transfer pricing - a priority for the Ministry of Finance-02-03-2017: Who is obliged to provide Intrastat information?-23-02-2017: Intra-Community acquisition of goods vs VAT-10-02-2017: Go to Brand - calls open-06-02-2017: New deadlines for Smart Growth OP-30-01-2017: EU non-repayable funds-23-01-2017: 2017 EU funds - applications-19-01-2017: Transfer pricing - important changes from the 1st of January 2017-18-01-2017: Special CIT 15% tax for small entrepreneurs from 2017-17-01-2017: Payments via payment account - new limit-13-01-2017: Job order contracts from 2017-04-11-2016: New obligation for companies: transfer data from the VAT register monthly in the SAF-T structure-17-10-2016: Extension of control rights of the State Labor Inspection-08-09-2016: Grants for investments and R&D projects (September 2016 update)-24-05-2016: 10 most interesting grants within OP SG in 2016-26-04-2016: Grants for investments and R&D projects-26-04-2016: Grants for investments and R&D projects-
Home NEWS establishment of an employment relationship by a labor inspector

Establishment of an employment relationship by a labor inspector

A draft act was submitted to the Sejm giving labor inspectors the power to establish an employment relationship by way of a decision. The draft also sets out the procedure to be followed in cases of appeals against the decision establishing the existence of an employment relationship.

Employment relationship - employment contract and civil law contract

Pursuant to Art. 22 § 1 of the Labor Code, by establishing an employment relationship, the employee undertakes to perform work of a specific type for the employer and under his direction and at the place and time designated by the employer, and the employer to hire the employee for remuneration. This is the definition of an employment relationship included in the provisions of the labor law. A very important feature of an employment relationship is the very nature of the relationship between the parties and the content of the contract, not the name of the contract itself. The consequence of the definition of an employment relationship is the employment of an employee, i.e., the effect of concluding an employment contract, regardless of the type of such contract: employment contract for a trial period, for a definite period or for an indefinite period. By signing an employment contract, the provisions of the Labor Code must be applied. In a situation where the nature of the work performed under the conditions of the existence of features of the employment relationship, it requires the signing of an employment contract.

On the other hand, there are employments of non-employees, i.e., referring to the work performance on the basis of one of the civil law contracts, e.g., mandate contract, contract for specific work, contract for the provision of services or a managerial contract. In such a situation, the Labor Code does not apply because the terms of civil law contracts are specified in the Civil Code. The consequence of the employment of a non-employee is the lack of employee rights, such as vacation leave or sick pay, because the contractor (a party of a civil law contract) is not an employee by law.

Control over civil law contracts

The correct use of civil law forms of work is subject to control by the National Labor Inspectorate, a body appointed to control and supervise compliance with labor law. The tasks of this institution include supervision and control of compliance with the provisions of labor law, in particular provisions concerning, inter alia, the employment relationship and the right to bring actions, and with the consent of the person concerned - participation in proceedings before the labor court in cases for establishing the existence of an employment relationship.

If it is found as a result of the inspection that in a given situation the work is performed without concluding any contract, or despite calling the contract a "mandate contract" or "contract for specific work", the features of the legal relationship between the parties indicate that an employment relationship has been established, the labor inspector may bring a given person, including the contractor or the performer of a work, an action to establish the existence of an employment relationship.

According to the draft, labor inspectors will have the right to establish the existence of an employment relationship if it is found that the legal relationship between the parties, contrary to the contract concluded between them, has the features of an employment relationship. The determination would be made by way of a written decision issued by the district labor inspector. The decision would include, inter alia, determining the amount of remuneration with an indication of the remuneration components. The decision would have the same effects as those resulting from the conclusion of an employment contract and would be immediately enforceable. The employer would be entitled to appeal against the decision to the district court.

Any questions?

Don't hesitate to contact us.
Phone: +48 22 58 63 300