The Chief Labour Inspector has issued a new interpretation: despite a classic B2B structure an employment relationship is determined by a flat monthly fee and work within the company's systems.
The Chief Labour Inspector has issued a new individual interpretation regarding the classification of B2B cooperation. A company planning to conclude a services agreement with a sole proprietor to handle their day-to-day administrative matters for a flat monthly fee submitted the request. For the first time in the series of interpretations issued to date, the Chief Labour Inspector has challenged the classic B2B model involving a self-employed contractor. The following practical conclusions can be drawn for employers from the reasoning:Po raz pierwszy w serii dotychczas wydanych interpretacji GIP zakwestionował klasyczny model B2B z samozatrudnionym, a z uzasadnienia można wyciągnąć praktyczne wnioski dla pracodawców:
- Formal contractual provisions typical of civil-law cooperation (e.g. the exclusion of binding instructions, freedom as to place and hours of work, the contractor's own business activity, a substitution clause, etc.) do not determine the nature of the contract if its actual performance shows that the company sets priorities and specific tasks on an ongoing basis and the service provider carries them out within the company's IT systems and organisational structure rather than their own.
- The Chief Labour Inspector considered a flat monthly fee, independent of the quality or duration of work, to be indicative of an employment relationship.
- Organisational and business risks must genuinely be the responsibility of the service provider. If the service provider performs its tasks solely within the company's business operations and the risk remains entirely with the company, the Chief Labour Inspector will treat this as a strong argument for an employment relationship.
You can find out more about the Chief Labour Inspector's individual interpretations on our portal: First Rulings from GIP: When Does Contract-of-Mandate and B2B Work Remain Safe - Labour and Employment Law.