Starting January 1, 2026, new regulations on the minimum wage in Poland will come into force. The change will directly impact millions of people - both employees and employers - and will significantly affect payroll, taxes, and overall business costs....
Non-registered activity in 2025
Non–registered activity continues to gain popularity in Poland. It allows individuals to legally earn money from small services or sales without registering a company or entering the CEIDG register. In 2025, this option still offers attractive benefits — as long as you understand the rules and limitations.
Who qualifies for non-registered activity?
Non-registered activity is a simplified form of earning money available only to individuals (natural persons). To qualify:
- you must not have run a registered business within the last 60 months,
- and your monthly revenue must not exceed 75% of the minimum wage, which in 2025 equals 3,499.50 PLN.
This option works perfectly for people testing a business idea — such as handmade products, tutoring, repairs or small services.
Income limits
The most important rule is to stay within the income limit. As long as your total revenue stays below 3,499.50 PLN per month, there’s no need to register a business. If you go above it, you are required to register in CEIDG within 7 days as a sole trader.
All income earned is declared once a year in the PIT-36 tax return. You can also deduct expenses related to your work (materials, tools, supplies), which lowers your taxable income.
Non-registered activity and ZUS contributions
One of the biggest advantages is no ZUS contributions (Social Security Insurance). This makes unregistered activity attractive for beginner entrepreneurs who want to keep costs low.
However, there are still obligations toward clients:
- you must keep a simple sales record,
- issue invoices or receipts on request,
- respect consumer rights (returns, complaints, withdrawal from contracts),
- and in some cases, use a fiscal cash register.
Non-registered activity for foreigners in Poland
From June 1, 2025, foreigners can only use this form if they have a valid residence permit that allows business activity in Poland. For example, Ukrainian citizens who arrived in Poland after 24 February 2022 will need to meet additional requirements to qualify.
Is this form of business profitable in 2025?
Unregistered activity is a great way to test your idea, find first clients, and build a small brand before committing to a formal business. It is worth remembering that you must respect the limits and tax rules.
If you need additional support in accounting and hr&payroll services contact us!
Text based on: https://www.biznes.gov.pl/pl/portal/00115
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