New System from 2026 – Risk Categories
As of January 1, 2026, the deregulation act of May 21, 2025 comes into effect, introducing a risk category system into the Entrepreneurs' Law (art. 55a). Each inspection authority assigns a business to one of three categories:
| Risk Category | Frequency of Planned Inspections |
|---|---|
| Low | No more than once every 5 years |
| Medium | No more than once every 3 years |
| High | No limit |
Important: The limits apply only to planned inspections. An ad-hoc inspection (e.g., following a complaint from an employee, after an accident, or after a data breach report) can occur at any time, regardless of the risk category.
ZUS – Inspection of Contributions and Benefits
Legal Basis: art. 86 of the Social Insurance System Act
29,594
ZUS inspections in 2024
ZUS inspections in 2024
93%
detected irregularities
detected irregularities
+25%
annual increase in inspections (2020–2024)
annual increase in inspections (2020–2024)
What Does ZUS Check?
- Correctness of insurance reporting (employment contract vs B2B/contract)
- Calculation and timely payment of contributions
- Eligibility for benefits – especially sick leave
- Accuracy of insurance documents
What Flags a Company?
As of 2026, ZUS uses risk analysis models based on system data. Warning signals include:
- High sick leave rate compared to the industry average
- Undervaluation of the contribution base – unusually low salaries compared to the industry
- Sudden increase in the base just before sick or maternity benefits
- High number of civil law contracts instead of employment contracts
- Relationship between paid benefits and paid contributions
Tax Office / KAS – Tax Inspection
Legal Basis: KAS Act, Tax Ordinance
The National Revenue Administration conducts three types of actions:
| Type | What It Is | Announced? |
|---|---|---|
| Verification Actions | “Silent” verification of declarations, without a visit | Does not require announcement |
| Tax Inspection | Formal inspection at the taxpayer's location | YES (7–30 days) |
| Customs and Tax Inspection | The most serious – unannounced | NO |
2.62 million
verification actions (2025)
verification actions (2025)
19 billion PLN
total findings by KAS (2025)
total findings by KAS (2025)
~99%
effectiveness of inspections
effectiveness of inspections
What Flags a Company?
KAS uses advanced data analytics, but specific algorithms are not public. Based on official statements and industry reports, commonly indicated signals include:
- Inconsistencies in JPK_VAT – discrepancies between buyers' and sellers' data (data cross-checking)
- High VAT refunds – especially for new companies or in atypical industries
- Anomalies in KSeF – data from mandatory e-invoices (from 2026) provide the tax office with a complete real-time picture of transactions
- Cash-based industries – gastronomy, retail, construction services
- Extremely low margins with increasing revenues
- Data from STIR (Teleinformatic System of the Clearing House) – analysis of cash flows in bank accounts
Trend: KAS is conducting fewer inspections (an 11–27% year-on-year decrease), but they are becoming more targeted. Findings increased by 29% to 19 billion PLN in 2025. Instead of inspections, the number of “silent” verification actions is rising (2.62 million annually) – you may be checked without knowing it.
PIP – National Labor Inspectorate
Legal Basis: PIP Act of April 13, 2007
57,400
PIP inspections (2025)
PIP inspections (2025)
40%
of inspections from complaints
of inspections from complaints
50,500
complaints received (15% increase)
complaints received (15% increase)
What Flags a Company?
- Employee complaints – this is the main source of inspections (40% of all). The identity of the complainant is protected – the inspector will not disclose who filed the complaint to the employer
- Work accidents – any fatal or serious accident automatically triggers an inspection
- Industry campaigns – PIP selects sectors for intensified inspections each year (2026: working hours, wages, construction)
- High number of B2B contracts – from the reform on July 8, 2026, PIP can challenge civil law contracts
New from July 8, 2026
PIP has gained the authority to challenge B2B and contract agreements if they meet the characteristics of an employment relationship (art. 22 KP): subordination, personal performance, fixed hours, regularity of remuneration. The employer can apply to GIP for an individual interpretation.
PIP can come WITHOUT NOTICE (art. 24 sec. 1 of the PIP Act). It does not need to send a notification before the inspection – the inspector can appear at any time with identification.
UODO – Personal Data Protection
Legal Basis: GDPR (art. 58), Personal Data Protection Act of 2018
Two Inspection Modes
- Planned Inspections (Sectoral) – UODO publishes an annual inspection plan. In 2026, it includes: healthcare entities (monitoring, children's data), marketing companies, online delivery platforms, entities maintaining BIP, authorities processing data in SIS/VIS
- Ad-hoc Inspections – based on complaints or reported data breaches. They concern any administrator, regardless of the sectoral plan
What Flags a Company?
- Complaints from individuals whose data you process
- Reporting a data breach – the mere fact of reporting can trigger an inspection
- Belonging to a sector covered by the annual plan
- Irregularities detected in previous inspections
Sanepid and WIOŚ – Health and Environment
Legal Basis: PIS Act (1985), Environmental Protection Inspection Act (1991)
Sanepid also applies risk categories from 2026. Higher risk is assigned to industries where there is a violation of tissue continuity (e.g., hairdressers, beauticians, tattoo parlors) and gastronomy.
WIOŚ selects based on potential environmental impact, CEIDG and KRS databases, resident complaints, and lack of reports in BDO (Waste Database).
Both authorities can inspect without notice in case of threats to life or health.
Your Rights During Inspections
| Right | Details |
|---|---|
| Notification | 7–30 days before a planned inspection (exceptions: PIP, customs and tax inspection, life-threatening situations) |
| Time Limit for Inspections in a Year | Micro: 6 days, small: 18, medium: 24, large: 48 working days per authority |
| Objection | 3 days from the initiation to file an objection against violations of inspection regulations |
| Prohibition of Concurrent Inspections | In principle, two inspections cannot be conducted simultaneously at one entrepreneur |
| Inspection Book | Each inspector must enter their details in the inspection book (paper or electronic) |
| Presence | You have the right to participate in the inspection personally or designate an authorized person |
How to Prepare?
- Keep an inspection book – this is an obligation, but also your tool for defense (you will prove that the inspection limit has been exhausted)
- Organize documentation – contracts, work time records, ZUS reports, JPK, GDPR policy
- Designate a contact person for inspectors – so that the inspection does not paralyze the company
- Know your rights – especially the right to objection within 3 days
- Respond to correspondence – ignoring a summons or decision to initiate an inspection does not make it disappear
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