Commission or Employment Contract: How a Company Can Verify the Nature of Cooperation

What determines the type of contract, how PIP interpretation works, and how to prepare a description of cooperation.

Status checked: November 2, 2026. We are not a law firm. This guide is for informational and educational purposes; it is not individual legal or tax advice. Regulations and projects may change. Before making decisions regarding the company, check the current text of the law and consult the matter with the appropriate specialist.

Legal Status and Main Principles

The nature of the relationship is not determined by the title of the contract alone

An employment relationship involves performing a specific type of work for an employer and under their supervision, at a place and time designated by them, for remuneration. The mere signature on a commission contract or the fact of having a business does not change the relationship if the actual conditions correspond to an employment relationship. At the same time, a single characteristic does not always determine the matter: an assessment of the entirety of the cooperation is necessary.

A flexible schedule may indicate independence, but it does not decide the matter on its own. Check who assigns tasks, whether the contractor follows instructions regarding how to work, who determines the place and time, whether refusal of the assignment is possible, and whether substitution is permissible and actually feasible. Economic risk, responsibility for the outcome, and how cooperation looks on a daily basis are also significant.

Example: two people may work in the same bakery under differently named contracts. If one comes according to a set schedule and follows the current orders of their supervisor, the mere status of being a student does not determine the correctness of the assignment. Conversely, the actual ability to refuse specific courses or use a substitute may be significant for assessing a driver, but it does not replace the analysis of the entire relationship. PIP explanations on interpretations.

Interpretation by the Chief Labor Inspector

An entrepreneur can request an individual interpretation regarding the assessment of whether an employment contract is necessary in the described situation. PIP states that the application may also cover a future event. It is necessary to describe a specific model of cooperation, not just copy a contract template. According to PIP explanations, the fee is 40 PLN for each separate factual state or future event, and the 30-day deadline counts from the receipt of a complete application.

The interpretation is based on the description provided by the applicant. PIP indicates that its bodies are bound by it if the actual circumstances correspond to the description. Omitting significant facts, changing the way of working, or other findings from inspections may lead to a reassessment. The interpretation of one company is not an automatic resolution for another.

What to do: prepare a separate description of the actual rules for each group of collaborators, compare it with contracts and the practices of managers, and in case of doubts, consider PIP interpretation or consultation. The choice of contract should not be based solely on tax or contribution preferences. The status of being a student is relevant for some settlement rules but does not eliminate the requirement for the correct type of contract.

How to Prepare a Description for Inspection

Describe not only what the contract template states but also the actual working rules. Indicate who assigns tasks and can control their execution, who sets the hours and place, whether the contractor can refuse, and how substitution works. Explain who provides the tools, is responsible for errors, and bears economic risk. Separate what is already happening from the model that is only being planned.

The interpretation is not an inspection and does not confirm an abstract contract template for all companies. According to PIP, an employee cannot submit an application regarding their own contract in this manner, and the application does not replace other available means of asserting rights. PIP also indicates limitations related to ongoing proceedings concerning the same factual state.

Example: Schedule in a Store

A person may report availability, but upon arriving for a shift, they work under current supervision, at a specified place, and according to instructions. Flexible reporting of availability does not automatically eliminate these characteristics. On the other hand, the mere fact that the establishment has opening hours or that safety rules apply does not yet determine employment status. All circumstances must be evaluated together.

Documents for Review

• Contracts and annexes and the actual method of task assignment.
• Schedules, rules for refusal, and examples of changes in staffing.
• Documents regarding substitution, responsibility, and tools.
• Actual instructions given by managers.

Before changing the model of cooperation, analyze the contribution, tax, and employee implications with the appropriate advisor. The protection resulting from the interpretation applies to the described state and the scope indicated in the regulations.

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