You can have your own business without paying ZUS how to do it in 2025

Luc Williams

Unregistered activities, i.e. without the obligation to enter in CEIDG – the Central Register of Economic Activity has this unique advantage that you do not have to pay contributions for compulsory social insurance and health insurance. This is a big relief, especially for people who want to earn some extraordinary activities is a convenient solution.

Unfortunately, in this way you can only earn to a limited extent. Revenue from such activities is limited by regulations and currently cannot exceed 75 percent per month. minimum remuneration for work.

Economic activity without registration and paying ZUS in 2025: What revenue limit 2025

Currently, the minimum remuneration for work is PLN 4,300 per month, which means that the monthly limit of business revenues does not require registration is PLN 3,225.
Because, as it has already been declared in the ordinance of the Council of Ministers, the minimum wage from January 1, 2025 will be PLN 4,666, the new limit will increase to PLN 3,499.50 per month. Annually, this gives PLN 41,994, but it must be remembered that so much turnover can be achieved from unregistered activities, but not exceeding the limit of each month.

Non -registration activities (unregistered, unregistered) are a small economic activity of natural persons that does not require registration of the company. Conducting such activities does not require entry in CEIDG, i.e. the Central Register and Information on Economic Activity.
Unregistered activities, even if it has all the key features of economic activity, it is not treated as a business activity, provided that the revenues obtained do not exceed 75 percent in any month. minimum remuneration for work.

Economic activity is activities:

  • organized
  • having a profitable nature
  • conducted continuously
  • conducted on its own behalf.
  • When you can conduct non -registration activities

You can conduct unregistered activities if:

  • Monthly revenues from your business will not exceed the limit, i.e. 75% of the minimum remuneration in force in a given year
  • During the last 60 months (5 years) you have not performed business.

You can conduct an unregistered activity, even if you have a registered company, but its activities in the last 60 months have been suspended – the suspension of business activity is calculated as non -performance.

Economic activity without registration: revenue limit or what?

The limit of revenues entitling to conducting unregistered activities include revenues due from a given month, resulting from issued bills or invoices, even if you have not actually received them (the customer has not yet paid for the goods).
The limit does not include the value of returned goods, discounts granted and contacts (i.e., for example, discounts for regulating payments before the deadline).

Sales records will be used to determine the income.
The amounts received are those you get at the time of sale or before sales (so -called advances).
The amounts due are those that you have not received at the time of sale – you sold the goods or performed the service and issued a sales document (bill or invoice), but the customer has not yet paid you.
If you exceed the monthly revenue limit, your business will be considered a business. From the moment you exceed the revenue limit, you have 7 days to register your business in CEIDG.

Remember! You calculate income differently for tax settlement purposes differently. In this case, your revenues from unregistered activities will be received or left at your disposal money and monetary values ​​as well as the value of benefits received in nature and other free benefits.
This means that your tax income from unregistered activities is only the amounts paid by the customer for the goods or service.
The amounts due, but not received in a given month will become a tax revenue only when you receive payment from the client.
For tax purposes, you do not include the value of goods that have been returned, or discounts granted and contacts (i.e. discounts for regulating payments before the deadline).

What are the benefits of non -registration activities

Unregistered activities are the following benefits:

  • You do not have to report activities in the entrepreneurs’ register – CEIDG, Tax Office and the Central Statistical Office (you will not need NIP and REGON identification numbers)
  • You do not pay contributions for compulsory social insurance or health insurance for business activities
  • You don’t have to pay monthly (or quarterly) tax advances
  • You do not have to pay VAT – you are included in the subjective exemption, because revenues from unregistered activities will not exceed 200,000. PLN per year, unless you sell goods or services requiring registration to VAT from the first sale
  • You do not have to keep complicated accounting only simplified sales records.

What are the obligations in non -registration activities

From the moment you have undertaken, you have a duty:

  • keep a simplified sales record
  • Settle revenues from unregistered activities (after deducting costs) in the PIT-36 annual tax return according to the tax scale
  • comply
  • issue invoices or bills at the Buyer’s request
  • comply with consumer rights, including the right to withdraw within 14 days from the distance contract and fulfill the obligations related to the complaint, refund or repair.

By conducting unregistered activities, you are not an entrepreneur, so according to the Civil Code, concluded contracts for the provision of services constitute mandate contracts.

Without a speed limit: when business must be registered

You need to register the company, even if you are planning small revenues, But the activity you want to conduct:

  • requires a permit, concession or entry in the Register of Regulated Activities
  • She was defined in the regulations as an economic activity within the meaning of the Act of Entrepreneurs.

In these cases, the activity cannot be carried out without registration.

Examples of economic activities to which permission is needed, a license or entry in the Register of Regulated Activities are:

  • Protection of people or property
  • Sale of alcohol
  • Organization of tourist events
  • detective services
  • Waste collection.

Examples of activities that have been defined as an economic activity within the meaning of the Act – entrepreneurs’ law are:

  • insurance mediation, including the performance of agency activities (in accordance with the Insurance Distribution Act)
  • Service keeping of accounting books (in accordance with the Accounting Act).

Except unregistered activities, The regulations define specific types of activities that do not need to be registered at the office. This applies to:

  • farmers’ agritourism activities
  • Farmers’ wine production
  • agricultural retail trade.

Agritourism. It consists in renting rooms by farmers, selling home meals and benefits on farms of other services related to the stay of tourists.
Wine production. Registration does not require activities covering the product of wine by producers who are farmers who make less than 100 hectoliters of wine during the economic year. This means that a farmer producing less than 100 hectoliters of wine does not have to register a business during an economic year.
The owner of the vineyard intending to carry out wine for the marketing must make an entry in the manufacturers’ records.

Sales from a farm (agricultural retail trade). The sale of plant and animal products processed in a different than industrial manner is not subject to registration.
But with the exception of processed plant and animal products obtained as part of special departments of agricultural production and products taxed excise duty, provided that:

  • The processing of plant and animal products and their sale is not done when employing people on the basis of employment contracts, contract contracts, specific work contracts or other similar contracts, excluding slaughter of slaughter animals and post-workmanship of these animals, including partition, including partition, including partition, including partition, including division and classification of meat, cereal mill
  • sales records are kept
  • The amount of plant or animal products derived from their own cultivation, breeding or farming used to produce a given product accounts for at least 50% of this product, excluding water.

Source: Portal Biznes.gov.pl

About LUC WILLIAMS

Luc's expertise lies in assisting students from a myriad of disciplines to refine and enhance their thesis work with clarity and impact. His methodical approach and the knack for simplifying complex information make him an invaluable ally for any thesis writer.