Unregistered activity is a great way to test an idea for your own business. It does not require registration in CEIDG, nor is there an obligation to pay ZUS contributions. It can be occasional or casual. However, it is often the first stage in the development of a company.
Those running a business in this form must remember to keep simplified sales records. After exceeding the monthly income limit of 75% of the minimum wage (editor's note: from July 1, 2024, this is PLN 4,300 gross), i.e. PLN 3,225 gross, you must register your business within 7 days.
If an entrepreneur exceeds this threshold or immediately wants to conduct full business, the obligation to register the company in the Central Registration and Information on Economic Activity must be fulfilled. Registering a company in CEiDG, in turn, opens up the possibility of using available reliefs and support for entrepreneurs.
Start-up relief – ZUS exemption for the first six months
A new entrepreneur can count on a number of benefits when starting a business. One of them is the start-up tax relief. What is it?
Those using this relief do not pay social insurance contributions – pension, disability and accident insurance – for the first full 6 months of running a business. They only have to pay the health insurance contribution.
The start-up relief is voluntary. Although the prospect of being exempt from ZUS contributions is very tempting, it has serious consequences. As Paulina Chwil, Accounting Team Leader at CashDirector SA, says:
– Entrepreneurs who use the start-up relief must be aware that there is a catch to such an attractive solution. Yes, the relief brings short-term savings, but it also has disadvantages that cannot be ignored. It should be remembered that ZUS will count the period of using the start-up relief as a non-contributory period. Moreover, in the event of illness, the entrepreneur will not receive sickness benefit, nor will they be entitled to maternity or care allowance. Therefore, the decision to use this relief should be carefully considered and consulted with your accountant.
Preferential ZUS contributions – reduced costs for 2 years of operation
When the start-up relief period ends, the entrepreneur can still avoid paying ZUS contributions in full. This is possible thanks to the preferential ZUS. This option can be used independently of the start-up relief by choosing it at the beginning of running a business.
How much is preferential ZUS? ZUS contributions are calculated in a similar way to full ZUS, except that the basis here is the declared amount. The basis for preferential contributions cannot be lower than 30% of the minimum wage, so in 2024 it is at least PLN 1,290. The sum of contributions calculated from it is PLN 408.16.
Like the start-up tax relief, this option also requires consideration. According to Paulina Chwil:
– Lower social insurance contributions mean lower retirement benefits for the entrepreneur in the future and small sickness benefits paid by ZUS. In this case, the long-term and real consequences of using the relief should also be analyzed. Its profitability depends on the individual situation of the insured person.
Small ZUS Plus – low contributions for lower income
Entrepreneurs whose revenues from the previous calendar year did not exceed PLN 120,000 can take advantage of the Mały ZUS Plus relief. The maximum period of using this solution is 36 months in the last 60 months.
Small ZUS Plus provides for a reduction of the basis for calculating contributions to a minimum of 30% of the lowest salary, i.e. the same as with preferential ZUS. However, it cannot be higher than 60% of the forecasted average monthly salary set for a given year, i.e. not higher than with full ZUS contributions.
The advantage of this relief is that the amount of contributions is adjusted to the lower income achieved by entrepreneurs.
Other reliefs and support for entrepreneurs
Entrepreneurs can take advantage of several reliefs and facilities not only at the beginning of their business. One of them is the relief for new technologies, which allows for the deduction of costs related to the implementation of innovative solutions. Additionally, micro-enterprises can take advantage of simplified obligations related to the Uniform Control File (JPK), which significantly reduces administrative burdens.
An important element of support is also the possibility of deducting VAT from investment purchases, which helps companies implement new projects. In addition, entrepreneurs can apply for EU grants and support from labor offices, which can be significant financial injections, necessary for the development of business and the creation of new jobs.
Thanks to these reliefs and subsidies, running a business in Poland becomes more profitable and accessible, especially for new entrepreneurs, while promoting innovation and economic growth.
