What labor laws apply to body leasing | Blog ARDURA Consulting

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Labor law in the context of body leasing is a complex topic that covers both the legal and practical aspects of hiring professionals on a hiring basis. The article discusses key legal issues related to body leasing, such as forms of contracts, obligations of the parties, and liability and risk issues. Learn how to properly navigate the legal intricacies of this form of cooperation to ensure compliance and avoid potential legal problems for your company.

What is body leasing under labor law?

Body leasing, also known as employee outsourcing or persoel leasing, is a form of employment in which one company (the lessor) makes its employees available to another company (the lessee) for a specific period of time and for a specific purpose. Under labor law, body leasing is a form of atypical employment, which is not directly regulated by the Labor Code, but is subject to the general rules of labor law and the provisions of the Civil Code on civil law contracts.

What are the basic regulations of body leasing in Poland?

The basic legal regulations for body leasing in Poland are:

Labor Code - in terms of general principles of labor law, such as equal treatment, prohibition of discrimination, right to safe and healthy working conditions, right to rest, protection of wages, etc.
Civil Code - in terms of civil law contracts, such as a contract of mandate, contract for services, contract for work, which often form the legal basis of the relationship between lessor and lessee.
The Law on the Employment of Temporary Employees - although it does not directly regulate body leasing, it contains provisions that can be applied per analogy, such as on the issue of the employer’s obligations to the temporary employee.
Provisions on the posting of workers in the framework of the provision of services - in the case of cross-border body leasing, the provisions implementing Directive 96/71/EC on the posting of workers in the framework of the provision of services may apply.

Is the body leasing contract subject to the Labor Code?

As a rule, the body leasing contract is not directly subject to the Labor Code, since it does not create a direct employee-employer relationship between the lessee and the employee. Most often, the contract between the lessor and lessee is a civil law contract (e.g., a service contract), and the employee remains formally employed by the lessor. However, in practice, many provisions of the Labor Code apply to leased employees, especially in the areas of health and safety, working hours, vacations or salary protection. This is due to the general principle that labor laws are designed to protect the rights and interests of the employee, regardless of the form of employment.

What are the differences between body leasing and traditional employment?

The main differences between body leasing and traditional employment relate to several key aspects. In body leasing, the employee is formally employed by the leasing company (lessor), but actually performs work for another company (lessee). In traditional employment, on the other hand, the employee is directly employed by the employer to whom he or she provides work.

Another difference concerns the legal basis. Body leasing is most often based on civil law contracts between lessor and lessee, while traditional employment is based on an employment contract between employer and employee.

In body leasing, the employee is subject to the instructions and supervision of the lessee in the performance of work, but formally remains an employee of the lessor. In traditional employment, the employee reports directly to his employer.

Body leasing provides greater flexibility to tailor employment to the lessee’s current needs, while traditional employment tends to be more stable and long-term.

In body leasing, responsibility for compliance with labor laws is divided between the lessor (the formal employer) and the lessee (the actual employer). In traditional employment, full responsibility is borne by the employer.

Who is the employer in the case of body leasing?

In the case of body leasing, the employer in the formal sense is the leasing company (lessor), which employs the employee and is responsible for all the employer’s obligations under labor law, such as payment of wages, payment of social security contributions and advance income tax payments, granting of vacations, maintenance of persoel files, etc.

On the other hand, in the actual sense, the employer is the company using the services of the leasing body (lessee), which directly supervises and manages the employee, assigns tasks, controls their performance, provides the tools and materials necessary for work, is responsible for occupational health and safety at the workplace, etc.

This division of roles and responsibilities between the formal and actual employer is characteristic of body leasing and distinguishes it from the traditional employment relationship, in which the employer combines both functions.

What are the obligations of an employer using body leasing services?

An employer using the services of a leasing body (lessee) has a number of obligations to the leased employees, even though it is not formally their employer. First of all, the lessee must provide employees with safe and hygienic working conditions, in accordance with health and safety regulations. This means, among other things, adequate preparation of the workplace, providing the necessary tools and materials, conducting health and safety training, providing protective clothing, etc.

The lessee is also required to comply with working time regulations, including maximum working time standards, the right to daily and weekly rest, the right to breaks, etc. It must also respect employees’ right to a

ual leave, although the paperwork for granting leave is the lessor’s responsibility.

The lessee should also ensure that employees are treated equally in employment, without discrimination based on any characteristic protected by law, such as gender, age, disability, race, religion, sexual orientation, etc.

It is also an important duty of the lessee to provide employees with adequate social conditions, such as access to hygiene and sanitary facilities, a place to eat and drink, etc.

Finally, the lessee must cooperate with the lessor in carrying out the employer’s duties, such as providing the information necessary for calculating wages, accounting for working hours, granting leave, etc.

What rights and responsibilities does an employee have under a body lease?

As a rule, an employee under a body lease has the same rights and obligations as an employee under a traditional employment contract. First of all, he is entitled to a decent salary for his work, paid on a fixed date. The amount of remuneration must not be less than the minimum wage set by the state.

An employee also has the right to safe and hygienic working conditions appropriate to the type of work he performs. He has the right to health and safety training, protective clothing, tools necessary for the job, etc.

An important right of an employee is the right to rest, including rest breaks, daily and weekly rest and a

ual leave. The dimension and rules for granting leave are defined by the Labor Code.

An employee also has the right to equal treatment in employment and non-discrimination. He caot be treated less favourably because of characteristics such as gender, age, disability, race, religion, sexual orientation, etc.

On the other hand, the employee is obliged to conscientiously and diligently perform his work, obey the instructions of his superiors (as long as they do not contradict the law), observe working hours, take care of the welfare of the workplace, keep secret information the disclosure of which could expose the employer to harm, observe the rules of social intercourse in the workplace, etc.

It is worth noting that in body leasing, the employee has these rights and obligations to both the formal employer (lessor) and the actual employer (lessee), although the scope of these rights and obligations may be divided between the two employers.

How is the employee’s salary regulated in body leasing?

In body leasing, the employee’s salary is formally paid by the leasing company (lessor), which is the formal employer. It is the lessor who is responsible for the correct calculation and payment of wages, payment of social security contributions and advance income tax payments, as well as for providing the employee with information on the amount and components of wages (known as a pay slip).

However, the actual cost of employee wages is borne by the company using the body leasing service (the lessee). The lessee transfers funds to the lessor for employee salaries, often plus the lessor’s margin, which is the remuneration for the body leasing service.

The salary of an employee in a body lease is set in a contract between the lessor and the lessee, often based on market rates for the position and the employee’s qualifications. This salary caot be lower than the minimum wage set by the state.

An employee in a body lease is entitled to all the components of remuneration provided by the labor law, such as basic salary, allowances for overtime, night work, Sundays and holidays, etc., as well as other work-related benefits such as business travel allowance, allowance for the use of one’s own clothing, etc.

It is worth noting that although the paperwork for the payment of wages is the responsibility of the lessor, the lessee is obliged to cooperate with the lessor in this regard, such as providing information about the employee’s working time, ordered overtime, etc.

Is an employee in a body lease entitled to vacation and other benefits?

Yes, an employee in a body lease is entitled to vacation leave and other benefits provided by labor law, on the same terms as an employee under a traditional employment contract.

The right to vacation leave is one of the basic rights of employees. The amount of vacation depends on the length of service of the employee and is 20 days (for employees with less than 10 years of service) or 26 days (for employees with at least 10 years of service). Leave should be granted in accordance with the leave plan, or in the absence of such a plan - at a time agreed between the employee and the employer.

In body leasing, the paperwork for granting leave (setting the leave schedule, accounting for the leave taken, etc.) is the responsibility of the formal employer, i.e. the lessor. However, the lessee is obliged to respect the employee’s right to leave and allow him to take it.

In addition to a

ual leave, an employee in a body lease is also entitled to other exemptions from work provided by the Labor Code, such as maternity leave, parental leave, paternity leave, parental leave, leave for child care, etc.

An employee in a body lease is also entitled to other work-related benefits, such as health and safety training, protective clothing, tools necessary for the job, benefits from the company’s welfare fund (if such a fund is created), etc.

It is worth noting that although formally it is the lessor who is obliged to provide the employee with these benefits, in practice they are often provided in cooperation with the lessee or even directly by the lessee (e.g., in the case of health and safety training or protective clothing related to the specifics of the lessee’s work).

What is the health and safety issue with body leasing?

The issue of occupational health and safety (OSH) in body leasing is particularly important because the employee performs work in a place and work environment controlled by the lessee, not by the formal employer (lessor).As a rule, it is the lessee (the actual employer) who is responsible for ensuring safe and sanitary working conditions for the employee, in accordance with OSH regulations. This means that the lessee must:

ensure that buildings, premises, workstations, machinery and other equipment meet health and safety requirements,
provide employees with appropriate personal protective equipment and work clothes and footwear, if they are necessary for the job,
Inform employees about the dangers of their work and the rules of protection against these dangers,
Provide employees with appropriate health and safety training (initial and periodic),
Conduct occupational risk assessments related to the work performed and inform workers about them,
Investigate the circumstances and causes of accidents at work and occupational diseases and apply appropriate preventive measures,
Cooperate with the lessor on health and safety issues, such as providing information necessary for initial training, referring employees for medical examinations, etc.

On the other hand, the lessor (formal employer) also has certain health and safety responsibilities, such as:

Referring employees for initial and periodic medical examinations,
Maintenance of health and safety records (accident register, initial training cards, etc.),
Cooperation with the lessee in the field of health and safety, such as providing information on the results of medical examinations, consulting on occupational risk assessment, etc.

In practice, the division of health and safety responsibilities between lessor and lessee should be regulated in detail in the body leasing contract to avoid misunderstandings and ensure full protection of employees.

Do body leases have working time and overtime regulations?

Yes, the Labor Code’s provisions on working time and overtime (overtime) apply in body leasing, just as they do in traditional contract employment.

Working time in a body lease may not exceed 8 hours per day and an average of 40 hours in an average five-day work week in the adopted settlement period (as a rule, not more than 4 months). Work performed in excess of these standards constitutes overtime work.

Overtime work is allowed only in cases specified in the Labor Code, such as:

the need to carry out rescue operations to protect human life or health, protect property or the environment, or remove an accident,
special needs of the employer.

For overtime work, an employee is entitled to a salary supplement in the amount of:

100% of wages - for overtime work falling at night, on Sundays and holidays that are not working days for the employee, and on a day off given to the employee in exchange for work on Sunday or a holiday,
50% of salary - for overtime work falling on any other day.

In lieu of the allowance, at the request of the employee, the employer may grant him time off work in the same amount.

In body leasing, the duty to control working time and account for overtime rests with the lessee (the actual employer), who directly supervises the employee’s work. However, the lessee must cooperate with the lessor (the formal employer) in this regard, providing the lessor with time records and the information necessary to properly calculate overtime pay.

It is worth noting that violations of working time and overtime regulations can result in misdemeanor or criminal liability for the employer, as well as claims by employees for payment of wages owed plus benefits.

What are the rules for termination under body leasing?

The rules for termination of contracts under body leasing depend on the type of contract under which the employee is employed by the lessor (formal employer).If the employee is employed under an employment contract, the provisions of the Labor Code on termination of employment contracts apply. The contract can be terminated:

By agreement of the parties,
By declaration of either party with notice (termination by notice),
by a statement by either party without notice (termination without notice),
At the end of the time for which it was concluded (in the case of a fixed-term contract).

The notice period depends on the type of contract and its duration. In the case of a contract of indefinite duration, it is:

2 weeks if the employee has been employed for less than 6 months,
1 month if the employee has been employed for at least 6 months,
3 months if the employee has been employed for at least 3 years.

Dismissal without notice (so-called disciplinary dismissal) is possible only in cases specified in the Labor Code, such as severe violation of basic labor duties, the commission of a crime by an employee, etc.

If an employee is employed under a civil law contract (such as a contract of mandate), the provisions of the Civil Code apply. Such a contract may be terminated:

By agreement of the parties,
By termination (if the contract is concluded for an indefinite period or if such an option is provided for in the contract),
without notice (only in cases specified in the contract or the Civil Code).

In body leasing, the initiative to terminate an employee’s contract often comes from the lessee (the actual employer), who informs the lessor that there is no further need for the employee in question. However, formally, it is the lessor, as the employer, who performs the termination action (handing in the notice of termination, issuing an employment certificate, etc.).

It is worth noting that when terminating an employee, the lessor must comply with all labor laws on termination, including special protections for certain categories of employees (e.g., pregnant women, employees of pre-retirement age, union activists, etc.).

What is the liability for damage caused by an employee in a body lease?

Liability for damage caused by an employee in a body lease is divided between the lessor (formal employer) and the lessee (actual employer), depending on the nature of the damage and the circumstances under which it was caused.

As a general rule, the employer is liable for damage caused by an employee to third parties (e.g., customers, contractors) in connection with the performance of employee duties. In body leasing, the formal employer is the lessor, so the lessor is liable for such damages on a strict liability basis (Article 430 of the Civil Code). This means that the injured party can claim compensation directly from the lessor, without having to prove his fault.

However, in the relationship between lessor and lessee, liability for damage caused by an employee is usually shifted to the lessee under the body leasing agreement. This is because the lessee, as the de facto employer with direct supervision over the employee, is in a better position to control the employee’s work and prevent possible damage.

As for damage caused by an employee to the employer (so-called damage to entrusted property), the employee is liable for it according to the rules set forth in the Labor Code. An employee who, as a result of non-performance or improper performance of his duties through his own fault, causes damage to the employer, bears material liability according to the rules set forth in the Labor Code (Article 114 et seq.).

In body leasing, the formal employer to whom an employee can cause such damage is the lessor. However, in practice, such damage is most often caused to the property of the lessee, for whom the employee actually performs work. In such a situation, the lessor, who has incurred liability to the lessee for the damage caused by the employee, may seek reimbursement from the employee for the compensation paid under the terms of the Labor Code.

It is worth noting that in body leasing, the issues of liability for damage caused by an employee should be regulated in detail in the contract between the lessor and lessee, taking into account the specifics of the cooperation in question and the division of responsibilities between the parties.

Is there a non-compete in body leasing?

Yes, in body leasing, as in a traditional employment relationship, there can be a non-compete, if the parties (lessor and employee) enter into an appropriate agreement in this regard.

A non-compete may apply to the duration of employment (non-compete during the term of the contract) or to the period after the termination of employment (non-compete after the termination of the contract).A non-compete during the term of the contract stems from the very fact of the employment relationship. According to Article 100 § 2(4) of the Labor Code, the employee is obliged to take care of the welfare of the workplace, protect its property and keep secret information, the disclosure of which could expose the employer to harm. This means that an employee may not engage in competitive activities with the employer or provide work for an entity engaged in such activities.

Prohibition of competition after termination of the contract requires a separate agreement between the employer and the employee. Such an agreement should specify the duration of the prohibition, the territorial and material scope of the prohibition, and the amount of compensation payable to the employee by the employer for compliance with the prohibition. This compensation may not be less than 25% of the salary received by the employee before the termination of the employment relationship for a period corresponding to the duration of the non-compete.

In body leasing, the party to the non-compete agreement is the formal employer, i.e. the lessor. However, in practice, a non-compete serves primarily to protect the interests of the lessee, with whom the employee actually performs work and has access to relevant business information. Therefore, it is often the lessee who initiates the non-compete agreement and participates in the cost of compensation for the employee.

It is worth noting that a non-compete, especially after the termination of the contract, significantly restricts the employee’s freedom to take up a new job or run his own business. Therefore, it should be used prudently and only when it is truly necessary to protect the legitimate interests of the employer.

What is the issue of confidentiality and data protection in body leasing?

The issue of confidentiality and data protection in body leasing is particularly important, since an employee, performing work for a lessee, often has access to sensitive business information, customers’ personal data or company secrets.

As a general rule, an employee has a statutory duty to keep secret information, the disclosure of which could expose the employer to harm (Article 100 § 2(4) of the Labor Code). This obligation continues both during and after employment.

However, in body leasing, due to the tripartite nature of the relationship, issues of confidentiality and data protection should be further regulated in the contract between the lessor and lessee and in a separate confidentiality agreement between the lessor and the employee.

The agreement between the lessor and lessee should specify what information is considered confidential, how it should be protected, and what the consequences are for breaching confidentiality. The lessee should clearly define what information the employee will have access to and the rules for its use.

The non-disclosure agreement between the lessor and the employee (the so-called NDA - Non-Disclosure Agreement) should specify in detail the scope of information covered by confidentiality, the employee’s obligations to maintain confidentiality and the consequences of violating these obligations (e.g., contractual penalties). Such an agreement should be concluded before the employee starts working for the lessee.

Of particular importance in body leasing is the issue of data protection. The lessor and lessee are joint controllers of the employee’s personal data and must comply with all obligations under the RODO and other data protection laws. They should enter into a data co-management agreement that specifies the division of duties and responsibilities in this regard.

A lessee that entrusts an employee with the processing of personal data of its clients or customers under body leasing becomes a processor of such data within the meaning of the RODO. It must enter into a personal data processing entrustment agreement with the lessor (as data controller), which will meet the requirements of Article 28 of the RODO.

Finally, the lessee should ensure that the employee is adequately trained in the protection of personal data and the confidentiality of information, and that the employee is provided with appropriate technical and organizational measures to protect it (e.g., data encryption, restricting access to information, etc.).

What are the differences between body leasing and temporary work in the context of labor law?

Body leasing and temporary work are two forms of employment that are based on a tripartite relationship between the formal employer, the actual employer and the employee. However, from the perspective of labor law, there are important differences between the two.

Temporary work is regulated in a separate law - the Law of July 9, 2003 on the Employment of Temporary Workers. This law defines temporary work as the performance on behalf of a user employer (the equivalent of a lessee in body leasing) of tasks of a seasonal, periodic, ad hoc nature, or which it would not be possible to perform in a timely maer by employees hired by the user employer, or the performance of which is the responsibility of an absent employee hired by the user employer.

The key differences between body leasing and temporary work are:

The nature of the work - in temporary work the employee performs tasks of an ad hoc, seasonal, periodic nature, while in body leasing the employee is usually involved in long-term projects, often requiring specialized skills.
Duration - temporary work is by definition short-term, while body leasing is often based on a long-term relationship between lessor and lessee.
Time limits - in temporary work there are strict time limits (a maximum of 18 months of work for a given user employer in a 36-month period), while in body leasing there are no such limits.
Equal treatment - a temporary employee is entitled to working conditions and other terms and conditions of employment no less favorable than those applied to employees of the user employer. There is no such requirement in body leasing, although similar rules are often applied in practice.
Crew replenishment - a user employer may not use temporary labor to replace a permanent crew. In body leasing, there are no such restrictions.
Obligations of the temporary employment agency - the temporary employment agency (equivalent to the lessor) has a number of statutory obligations, such as concluding a contract with the user employer, concluding a contract with the temporary employee, paying contributions to the Labor Fund. In body leasing, the lessor’s responsibilities are mainly derived from the contract with the lessee.

In summary, temporary work is more formalized and more tightly regulated than body leasing. Body leasing gives more freedom to shape the relationship between the parties, but at the same time requires more care to precisely regulate the rights and obligations of the parties in the contract.

Are there special regulations for body leasing in certain sectors?

Polish law does not have separate, comprehensive regulations on body leasing in specific sectors of the economy. Body leasing, as a form of employee outsourcing, is subject to the general rules of labor law and civil law, regardless of the industry in which it is used.

However, in some sectors, due to their peculiarities, additional regulations may apply that indirectly affect the application of body leasing. Examples of such sectors include:

Financial sector - financial institutions, such as banks or insurance companies, are subject to strict regulations regarding the outsourcing of functions considered important (e.g. risk management, compliance). These regulations may impose additional obligations on the body leasing institution, such as the need to report the outsourcing to the supervisory authority, provide audit capabilities or adequately regulate liability in the contract.
Medical sector - for body leasing of medical person

el (e.g., doctors, nurses), it is necessary to comply with regulations on the exercise of medical professions, such as the need to have the appropriate qualifications and authorizations, observance of medical confidentiality, etc.

Public sector - when body leasing is used by public sector entities (e.g., offices, local government units), it is necessary to comply with public procurement regulations that govern the selection of the service provider.
Defense and security sector - in the case of body leasing of employees with access to classified information, it is necessary to comply with regulations on the protection of classified information, including the provision of appropriate security clearances for employees.

It is also worth remembering that in some sectors (e.g. construction, heavy industry) health and safety issues are particularly important. In such cases, the body leasing contract should regulate in detail the division of health and safety responsibilities between the lessor and the lessee.In conclusion, although there are no separate regulations for body leasing in individual sectors, when applying this form of employment, one should always keep in mind the specifics of the industry and the additional legal requirements arising from it.

What are the legal consequences of improper application of body leasing?

Incorrect application of body leasing can result in a number of negative legal consequences, both for the lessor and the lessee.

One of the most serious risks is the recognition that an employment relationship exists between the employee and the lessee, despite the formal employment of the employee by the lessor. This can occur if, in practice, the relationship between the employee and the lessee meets the characteristics of an employment relationship, such as subordination, performance of work under direction, at a place and time designated by the employer. In such a situation, the lessee may be considered an employer with all the resulting obligations (e.g., payment of social security contributions, provision of a

ual leave, etc.).

Another consequence may be the recognition that body leasing is used to circumvent labor laws, such as those on working time, minimum wages or termination of employment contracts. In such a case, the lessor and lessee may be fined for offenses against employee rights.

Irregularities in the application of body leasing can also lead to liability for damages. If an employee has suffered damages as a result of improper application of body leasing (e.g., he did not receive the salary or severance pay due), he can seek compensation from both the lessor and the lessee.

In the event of violations of data protection regulations (RODO) in connection with body leasing, the lessor and lessee may be subject to administrative fines imposed by the President of the Office for Personal Data Protection.

Improper use of body leasing can also lead to negative tax consequences. If the tax authorities believe that body leasing is being used to avoid taxation or understate the tax base, they can impose additional tax liabilities with interest, and in extreme cases, initiate criminal tax proceedings.

Finally, irregularities in the application of body leasing can expose the lessor and lessee to reputational risks. Negative information about non-compliance with labor rights or circumvention of regulations can damage a company’s image and make it difficult to attract new customers or employees.

In conclusion, the legal consequences of improper use of body leasing can be serious and multifaceted. Therefore, it is important that when applying this form of employment, every effort should be made to do so in accordance with the law and with respect for the rights of all parties involved.

What are the best practices for body leasing under labor law?

To apply body leasing in a maer that complies with labor law and minimizes legal risks, it is wise to follow certain best practices. Here are some of them:

Precise regulation of the relationship in the contract - the body leasing contract between the lessor and the lessee should specify in detail the division of rights and obligations of the parties, especially with regard to the employer’s responsibilities. It should also clearly indicate that the lessor remains the formal employer of the employee.
Provide the employee with working conditions in accordance with the law - the lessee, although not a formal employer, should provide the employee with working conditions in accordance with labor laws, including safe and healthy working conditions, the right to rest, wage protection, etc.
Respecting working time restrictions - the lessee should comply with working time regulations, including maximum working time standards, the right to daily and weekly rest, overtime work, etc.
Ensure equal treatment - Leased employees should be treated equally with employees directly employed by the lessee with respect to working conditions and other terms and conditions of employment.
Adequate billing of working time and wages - the lessor and lessee should work closely together in billing the employee’s working time and wages to ensure the accuracy of such billing.
Compliance with data protection regulations - the lessor and lessee, as joint administrators of the employee’s personal data, must comply with all obligations under the RODO, including information obligations, data processing rules, data security, etc.
Provide the employee with adequate training - the lessee should ensure that the employee is properly trained, especially in health and safety and data protection.
Respect the employee’s rights regarding vacation and other absences - the lessee should respect the employee’s right to vacation and other excused absences, even if the paperwork for this is the lessor’s responsibility.
Caution in the use of competitive clauses - competitive clauses in body leases should be used prudently and only when it is truly necessary to protect the interests of the lessee.
Ongoing communication and cooperation between the parties - the lessor, lessee and employee should maintain regular communication and cooperate in resolving any problems or concerns related to body leasing.

Following these practices not only minimizes legal risks, but also fosters positive relationships between all parties involved and the effective use of body leasing potential.

What legal changes may affect the future of body leasing?

The future of body leasing in Poland may be shaped by various potential changes in the law, both at the national and EU levels. Here are some of the areas where legal changes may affect the operation of body leasing:

Regulations on atypical employment - the possible introduction of more detailed regulations on various forms of atypical employment, including body leasing, may affect the rules on the use of this form of employee outsourcing.
Changes in labor law - general changes in the Labor Code, e.g., in working hours, vacations, termination of employment contracts, etc., will also apply to employees under body leasing.
Delegation of workers regulations - changes in the rules on the delegation of workers in the provision of services, both at the EU and national levels, may affect the rules on the application of body leasing in a cross-border context.
Data protection regulations - further changes to data protection laws, including the responsibilities of data co-controllers, may affect the relationship between lessor and lessee in the processing of employee data.
Tax and contribution regulations - changes in tax and contribution regulations, such as the taxation of various forms of employment, may affect the cost and profitability of using body leasing.
Anti-abuse regulations - the introduction of regulations to counter the abuse of atypical forms of employment to circumvent labor law or avoid taxation may affect the rules on the use of body leasing.
Judicial jurisprudence - the development of judicial jurisprudence, especially in the qualification of the relationship between the employee, lessor and lessee, may shape the practice of applying body leasing and the interpretation of the applicable regulations.
Impact of EU law - possible new EU directives or regulations on labor conditions, equal treatment, cross-border provision of services, etc. may require body leasing companies to adjust their practices and procedures.

Finally, the development of court jurisprudence on the qualification of the relationship between the employee, lessor and lessee may have a significant impact on the practice of body leasing. The courts, in resolving disputes related to body leasing, will shape the interpretation of the applicable regulations and set limits on permissible practices. Court rulings may, for example, clarify in what situations the relationship between an employee and a lessee can be considered an employment relationship, with all the resulting consequences. In summary, the future of body leasing in Poland will be shaped by the complex impact of legal changes at various levels - from general labor law regulations, through regulations on specific aspects of employment (such as the posting of employees or the protection of personal data), to court rulings. Companies involved in body leasing will need to closely follow these changes and adapt their practices to stay in compliance with the law and effectively manage legal risks.

At the same time, legal changes could also open up new opportunities for the body leasing industry. For example, the possible introduction of more flexible forms of employment or facilitation of cross-border provision of services could promote the development of body leasing. Therefore, it is important for the industry to actively participate in dialogue with the legislature and present its demands in the law-making process.

In the long term, body leasing regulations can be expected to evolve to provide greater protection for workers’ rights and counter abuses, while maintaining the flexibility and efficiency of this form of employment. Achieving this balance will be a key challenge for legislators and all parties involved.

Ultimately, the future of body leasing in Poland will depend on the industry’s ability to adapt to the changing legal environment and find optimal solutions within the framework of current regulations. Companies that can respond flexibly to changes and proactively manage legal risks will have the best chance of success in this rapidly growing market.