When is a freelancer legally an employee under Polish law?
Published on:
Article 22 of the Polish Labour Code is the central rule for distinguishing genuine freelance work from employment. It describes an employment relationship as paid work of a specified kind, performed for an employer under its direction and at a place and time it designates. Work performed in those conditions is employment regardless of the contract’s name. A civil contract cannot lawfully replace an employment contract while the conditions of employment remain the same. The assessment therefore concerns how the relationship operates in practice.
1. What does Article 22 §1 define as employment?
Article 22 §1 states that, in an employment relationship, a worker undertakes to perform work of a specified kind for an employer, under the employer’s direction and at a place and time designated by the employer. In return, the employer undertakes to employ the worker for remuneration. These are the statutory characteristics against which a disputed freelance arrangement is assessed.
Explanation
The key question is how much authority the client has over the person’s work. If the client directs the work and determines its organisation in the manner of an employer, calling the person a freelancer may not reflect their legal status
2. What happens when a freelance agreement does not reflect the work performed?
Article 22 §1¹ provides that work carried out under the conditions described in §1 is employment regardless of the name of the agreement. A B2B or civil-law contract must therefore be assessed against the way the person actually works.
Explanation
The question is whether the agreement’s description of independent work matches the client’s actual role in directing and organising it.
3. Can the same work continue under a new B2B contract?
Article 22 §1² prohibits replacing an employment contract with a civil-law contract while retaining the employment conditions described in §1. The rule is relevant when a person moves from payroll to a freelance arrangement but continues working in substantially the same way
Explanation
Moving someone to B2B requires more than changing the paperwork if the client continues to direct their work as an employer.
Timeline
he Labour Code was enacted. Article 22 forms part of its employment-relationship provisions, as subsequently amended.
Sources
Disclaimer
The information provided in this article is for general informational and educational purposes only and does not constitute legal, tax, or employment advice. Labor and classification regulations (such as the Dutch Wet DBA and EU directives) are highly complex, fact-specific, and subject to frequent changes and changing administrative policies. Reading this content does not create an attorney-client or advisory relationship with Zooly. Before making any decisions regarding contractor engagement, compliance frameworks, or classification policies, you should always consult a qualified local employment lawyer or tax professional. Zooly accepts no liability for any actions taken or decisions made based on the information provided on our website.
Editorial Note & AI Disclosure
In compliance with Article 50 of the EU AI Act, we disclose that artificial intelligence (AI) tools were utilized to assist in compiling, legal screening, and drafting this content. However, to ensure absolute legal precision and contextual accuracy regarding compliance topics, the final text has undergone full human editorial review and rigorous manual verification by the Zooly compliance team before publication.