BDO Alert: The National Labor Inspectorate’s decision to establish an employment relationship necessitates a correction of tax returns

In an announcement made on 6 July 2026 the Ministry of Finance explained that a decision by the National Labor Inspectorate (PIP) establishing the existence of an employment relationship requires the affected person to correct their personal income tax returns for the entire period covered by the decision. The announcement covers only the tax consequences, but the full list of risks for companies that use the B2B formula also includes premium arrears to the Social Insurance Office, penalties under the Labor Code and criminal tax liability.

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