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Inspections • PIP

How to prepare for a PIP inspection? 5 key steps in 2026

Published: Updated: 12 min readAuthor:

You prepare for a National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP) inspection before the inspector is at the door: by putting contracts, working-time records, health and safety (BHP) documents and the legality of employment in order, and by deciding who in the company receives the inspection. A labour inspector may arrive without notice, at any time of day or night (Article 24(1) of the Act on the National Labour Inspectorate – ustawa o Państwowej Inspekcji Pracy), and since 8 July 2026 the PIP reform has been in force: higher fines, remote inspections and a decision establishing the existence of an employment relationship for civil-law and B2B contracts. Below is the legal position as at October 2026 and the five steps.

The PIP reform has been in force since 8 July 2026 – it is no longer a draft

The Act of 11 March 2026 amending the Act on the National Labour Inspectorate was promulgated on 7 April 2026 (Journal of Laws – Dz.U. – of 2026, item 473) and entered into force three months later, i.e. on 8 July 2026 (Article 20 of that Act). The most important changes:

  • Decision on the existence of an employment relationship. If the features of an employment relationship under Article 22 § 1 of the Labour Code (Kodeks pracy) predominate in a contract of mandate (umowa zlecenia) or in B2B cooperation, the inspector issues a written instruction to remedy the breaches (Article 11(2) of the PIP Act). Only if it is not complied with may the district labour inspector issue a decision establishing the existence of an employment relationship or bring an action before a court (Article 11(1)(7a) and Article 33a(3)).
  • Remote inspections. In justified cases, an inspection or individual inspection activities may take place remotely – by post or electronically (Article 26(5)), and the inspector may demand an online transmission (Article 23(1)(2a)).
  • Higher fines and penalty notices (mandat). The limits of fines under the Labour Code have doubled – the amounts are in the table below.
  • Individual interpretations. On request, the Chief Labour Inspector assesses whether a described legal relationship is an employment relationship – within 30 days of a complete application at the latest, for a fee of PLN 40 (Article 14b(1), (4) and (6)).
  • A year to put contracts in order voluntarily. Anyone who, before 8 July 2026, concluded a civil-law contract meeting the features of an employment relationship and who, within 12 months – by 8 July 2027 – voluntarily concludes an employment contract is not liable for the offence under Article 281 § 1(1) of the Labour Code (Article 16 of the amending act).

Legal basis and the labour inspector's powers

Inspections are governed by the Act of 13 April 2007 on the National Labour Inspectorate and, in relation to entrepreneurs, also by the Entrepreneurs' Law (Prawo przedsiębiorców; Article 45 et seq.) and ILO Convention No. 81. Employers are subject to inspection, and – as regards health and safety, the legality of employment and civil-law contracts – so are entrepreneurs who are not employers but for whom work is performed, or was performed in the year before the inspection, including by the self-employed (Article 13(1) of the PIP Act).

The inspector has the right, among other things (Article 23(1)), to:

  • freely enter the company's premises and view workstations, machinery and the course of work (points 1 and 2);
  • demand information from you, from current and former employees and from persons working on another basis, and also to question them (point 3);
  • demand personnel files and documents related to the performance of work – in paper or electronic form (point 5);
  • check the identity of persons performing work (point 9).

Your duty is to present the requested documents without delay (Article 27). Obstructing the Inspectorate's activities is an offence punishable by a fine of PLN 2000 to PLN 60 000 (Article 283 § 2(8) of the Labour Code), and preventing or obstructing an official act is a crime punishable by up to 3 years' imprisonment (Article 225 § 2 of the Criminal Code – Kodeks karny). I describe your rights in the guide Entrepreneur's rights during an inspection.

Does PIP have to announce an inspection?

No. Labour inspectors may carry out inspections “without prior notice and at any time of day or night” (Article 24(1) of the PIP Act). The Entrepreneurs' Law requires, as a rule, a notice of intent to initiate an inspection (Article 48(1)), but waives this duty where the inspection is carried out on the basis of a ratified international agreement (Article 48(11)(1)). ILO Convention No. 81 is such an agreement, and it gives inspectors the right of entry without prior notice (Article 12(1)(a)). PIP itself states that an inspector may – but does not have to – warn the employer of the visit.

An inspection of an entrepreneur is carried out upon presentation of an official identity card and an inspection authorisation, which specifies, among other things, the scope of the inspection, its start date and expected end date (Article 24(3) and (4)). In urgent cases the identity card alone is sufficient, and the authorisation must be served within 7 days (Article 24(5)); Article 49(1) of the Entrepreneurs' Law requires, however, that it be served on the entrepreneur no later than 3 working days after the inspection is initiated.

How long can a PIP inspection last?

The PIP Act does not set a maximum duration for a single inspection. The annual limit for all inspections by one authority follows from Article 55(1) of the Entrepreneurs' Law: 6 working days for a micro-entrepreneur, 18 for a small one, 24 for a medium-sized one and 48 for the others. The provision has exceptions, however – the limit does not apply, among other cases, where a ratified international agreement provides otherwise, where the inspection is necessary to prevent a crime or offence, and where there is a direct threat to life or health (Article 55(2)(1)–(3)).

So do not base your preparations on the limit alone: in 2025, inspections initiated in response to complaints accounted for 39.6% of all inspections (PIP annual report “Podsumowanie działalności PIP 2025”). Check the deadline in the authorisation and keep the inspection log book (książka kontroli), which you present to the inspector without delay (Article 57(1) and (6) of the Entrepreneurs' Law).

How to prepare for a PIP inspection – 5 steps

Step 1. Compare the contracts with the facts

Work of a specified kind, performed for an employer and under its direction, at a place and time designated by the employer, for remuneration, is employment under an employment relationship regardless of the name of the contract (Article 22 § 1 and § 1¹ of the Labour Code). In every contract of mandate and B2B contract, check who sets the working hours and place of work and who gives the instructions. If a contract concluded before 8 July 2026 is in reality a regular job, you may voluntarily conclude an employment contract by 8 July 2027 under the rules of Article 16 of the amending act. In borderline cases, consider applying for an individual interpretation: it binds the PIP authorities, and the applicant cannot be sanctioned to the extent that they complied with it (Article 14b(16) and (17)).

Check the basics too: an employment contract concluded or confirmed in writing before the employee is allowed to start work (Article 29 § 2 of the Labour Code), and complete personnel files and employee documentation (Article 94(9a)).

Step 2. Check working-time records and payments

The employer keeps records of each employee's working time (Article 149 § 1 of the Labour Code). Verify that you provide at least 11 hours of uninterrupted rest in each day (Article 132 § 1) and 35 hours in each week (Article 133 § 1), and that overtime has been settled.

In 2025, inspectors carried out 17 805 inspections concerning working time and found irregularities at 9155 employers – including failure to keep records or keeping them unreliably, and failure to provide rest periods. In pay matters, the most frequently revealed breaches were late payment of wages, no compensation for overtime and unpaid cash equivalent for leave (PIP annual report “Podsumowanie działalności PIP 2025”). An order to pay wages due is immediately enforceable (Article 11(1)(7) of the PIP Act).

Step 3. Verify health and safety: medical examinations, training, risk assessment

An employee must not be allowed to work without a current medical certificate (Article 229 § 4 of the Labour Code) or without health and safety (BHP) training; periodic training is also the employer's duty (Article 237³ § 1 and 2). Occupational risk must be assessed and documented (Article 226(1)). Where a breach causes a direct threat to life or health, the inspector may order work or the operation of machinery to be stopped with immediate effect (Article 11(1)(2) and (3) of the PIP Act).

Missing examinations or training cannot be made up retroactively on the day of the inspection – I write about a preventive review in the text Cold audit or pre-inspection audit.

Step 4. Confirm the legality of employment

PIP checks the legality of employment, including the work of foreigners (Article 10(1)(3) and (4) of the PIP Act). Make sure that every person performing work has a contract and has been registered for social insurance, and that a foreigner also has valid residence documents and documents entitling them to work. Illegally entrusting work to a foreigner is punishable by a fine of PLN 3000 to PLN 50 000, and not less than PLN 3000 per foreigner (Article 84(1) and (13) of the Act of 20 March 2025 on the conditions for the admissibility of entrusting work to foreigners). In such cases the penalty notice may be up to PLN 10 000 (Article 96 § 1af of the Code of Procedure in Petty Offence Cases – Kodeks postępowania w sprawach o wykroczenia, k.p.w.).

Depending on the type of breach, the inspector notifies ZUS (Social Insurance Institution), the head of the customs and fiscal office (urząd celno-skarbowy), the Police or the Border Guard (Straż Graniczna) and the district governor (starosta) (Article 37(2) of the PIP Act). More in the guide Legalising the employment of foreigners in 2026.

Step 5. Decide who receives the inspector

Designate a person who, in your absence, will receive the inspector, ask for the identity card and authorisation, note the scope and dates of the inspection and present the inspection log book. The inspection report is signed by the person or body representing the inspected entity (Article 31(3) of the PIP Act), so decide in advance who is authorised to do so.

Warn your team that the inspector may question employees and keep their identity confidential (Article 23(2)). Do not agree a “version” with them: ask for factual, truthful answers. As part of representation during an inspection, I accompany the entrepreneur during the inspection activities and keep an eye on the scope of the authorisation and the deadlines.

Checklist before the inspector's visit

  • Contracts of mandate and B2B contracts reviewed for features of an employment relationship.
  • Employment contracts in writing, personnel files complete.
  • Working-time records consistent with schedules and payrolls; rest periods of 11 and 35 hours observed.
  • Wages and overtime paid on time.
  • Current medical certificates, health and safety training and occupational risk assessment.
  • Foreigners' documents and social insurance registrations.
  • Inspection log book at hand, a designated contact person, electronic documents ready for remote activities.

How does a PIP inspection end?

The inspector documents the findings in an inspection report and, if no irregularities are found, may limit themselves to an official note (Article 31(1) and (10) of the PIP Act). Before signing the report you may submit reasoned objections – in writing, within 7 days of the report being presented – and the inspector must examine them (Article 31(4)–(6)). More in the text Inspection report – what next.

MeasureWhenYour response and deadline
Order (decision)Health and safety, stopping work, payment of wages (Article 11(1)(1)–(7))Appeal to the district labour inspector within 7 days of service (Article 34(5))
Post-inspection recommendations (wystąpienie)Other breaches (Article 11(1)(8))Reply within the deadline set in the recommendations, no longer than 30 days (Article 36(2))
Instruction concerning a contractCivil-law contract with features of an employment relationship (Article 11(2))Compliance within the deadline set while the inspection is still ongoing (Article 34(1c))
Decision on the existence of an employment relationshipFailure to comply with the instruction (Article 11(1)(7a))Appeal to the labour court within one month, via the district labour inspector (Article 34(5a) of the PIP Act, Article 477⁷ᵇ § 1 of the Code of Civil Procedure – Kodeks postępowania cywilnego, k.p.c.)
Penalty notice or motion for punishmentOffence against employee rightsAccepting the penalty notice or – after refusal – a court case in which the labour inspector acts as prosecutor (Article 97 § 2, Article 99 and Article 17 § 2 k.p.w.)

In the case of an employer just starting its business, and also where no direct threat to life or health and no intentional offence have been found, the inspector may in justified cases limit themselves to an oral caution (Article 37a).

Fines and penalty notices after 8 July 2026

SanctionUntil 7 July 2026From 8 July 2026Basis
Court fine for offences against employee rights and health and safety regulationsPLN 1000–30 000PLN 2000–60 000Article 281 § 1, Article 282 § 1, Article 283 § 1 of the Labour Code
Fine in cases concerning the employment of maintenance debtorsPLN 1500–45 000PLN 3000–90 000Article 281 § 2, Article 282 § 3 of the Labour Code
Penalty notice from a labour inspectorup to PLN 2000up to PLN 5000Article 96 § 1a(1) k.p.w.
Penalty notice for a person fined at least twice who commits another such offence within 2 yearsup to PLN 5000up to PLN 10 000Article 96 § 1b k.p.w.

How I can help

As part of a “cold” audit, I check contracts, working-time records, health and safety documentation and the legality of employment. When an inspection is already under way, I prepare the documents within the scope indicated in the authorisation, and afterwards I help prepare objections to the report and a reply to the post-inspection recommendations. You will find the scope of the packages on the services page.

Frequently asked questions

Does PIP have to give notice of an inspection?

No. A labour inspector may carry out an inspection without prior notice and at any time of day or night (Article 24(1) of the PIP Act). They may, but do not have to, inform the employer of the planned visit in advance.

How long can a PIP inspection of a company last?

The PIP Act does not specify a maximum duration for a single inspection. The annual limit for inspections by one authority under Article 55(1) of the Entrepreneurs' Law (Prawo przedsiębiorców) is 6 working days for a micro-entrepreneur, 18 for a small one, 24 for a medium-sized one and 48 for the others, but the provision provides for exceptions, including where the inspection serves to prevent an offence.

Can a labour inspector convert a B2B contract or a contract of mandate into an employment contract?

Since 8 July 2026, yes, but in two stages: the inspector first issues a written instruction to remedy the breaches, and only if it is not complied with may the district labour inspector issue a decision establishing the existence of an employment relationship or bring an action before a court (Article 11(1)(7a) and (2), Article 33a of the PIP Act). The decision may be appealed to the labour court within one month.

How much is a penalty notice from a labour inspector in 2026?

Since 8 July 2026, a labour inspector may impose a penalty notice (mandat) of up to PLN 5000, and on a person fined at least twice who commits another such offence within 2 years – up to PLN 10 000 (Article 96 § 1a and 1b of the Code of Procedure in Petty Offence Cases); in cases concerning offences under Article 84 of the Act on entrusting work to foreigners, the penalty notice may also be up to PLN 10 000 (Article 96 § 1af). A court may impose a fine of PLN 2000 to PLN 60 000 (Articles 281–283 of the Labour Code).

How much time do I have to submit objections to a PIP inspection report?

Reasoned objections are submitted in writing within 7 days of the day the report is presented, before it is signed (Article 31(4) and (5) of the PIP Act). The inspector is obliged to examine them and, if they are justified, to amend or supplement the report.

Can a PIP inspection be carried out remotely?

Yes. Since 8 July 2026, in justified cases an inspection or individual inspection activities may be carried out remotely – by post or by means of electronic communication (Article 26(5) of the PIP Act), and the inspector may demand an online transmission (Article 23(1)(2a)).

What are the consequences of obstructing a PIP inspection?

Obstructing the activities of the labour inspectorate is an offence punishable by a fine of PLN 2000 to PLN 60 000 (Article 283 § 2(8) of the Labour Code). Preventing or obstructing an official act by a person authorised to carry out a labour inspection is a crime punishable by imprisonment of up to 3 years (Article 225 § 2 of the Criminal Code).

Legal basis and sources

  1. Act of 13 April 2007 on the National Labour Inspectorate (ustawa o Państwowej Inspekcji Pracy; consolidated text, ISAP)
  2. Act of 11 March 2026 amending the Act on the National Labour Inspectorate and certain other acts (ustawa o zmianie ustawy o Państwowej Inspekcji Pracy; Dz.U. z 2026 r. poz. 473)
  3. Act of 26 June 1974 – Labour Code (Kodeks pracy; ISAP)
  4. Act of 6 March 2018 – Entrepreneurs' Law (Prawo przedsiębiorców; ISAP)
  5. Act of 24 August 2001 – Code of Procedure in Petty Offence Cases (Kodeks postępowania w sprawach o wykroczenia; ISAP)
  6. Act of 6 June 1997 – Criminal Code (Kodeks karny; ISAP)
  7. Act of 17 November 1964 – Code of Civil Procedure (Kodeks postępowania cywilnego; ISAP)
  8. ILO Convention No. 81 concerning Labour Inspection in Industry and Commerce (Konwencja nr 81 MOP; Dz.U. z 1997 r. Nr 72, poz. 450)
  9. Act of 20 March 2025 on the conditions for the admissibility of entrusting work to foreigners in the territory of the Republic of Poland (ustawa o warunkach dopuszczalności powierzania pracy cudzoziemcom; ISAP)
  10. Ministry of Family, Labour and Social Policy (Ministerstwo Rodziny, Pracy i Polityki Społecznej): Reform of the National Labour Inspectorate
  11. National Labour Inspectorate (Państwowa Inspekcja Pracy): How to prepare for an inspection?
  12. National Labour Inspectorate (Państwowa Inspekcja Pracy): Reports, including “Podsumowanie działalności PIP 2025” (Summary of PIP Activities 2025)

Legal status as of October 2026. This article is for information only and does not replace an analysis of your company’s specific situation.

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