This is made possible by the “Business Constitution”, whose provisions came into force on 30 April 2018. The measures known as “relief for starting a business” are intended to help people launching their own businesses get their operations off the ground.

The relief for starting a business is an exemption from the obligation to pay social insurance contributions for six calendar months from the date of actually commencing business activity. This also applies to partners in a civil-law partnership. The benefits of the “Business Constitution” are available to people who are starting a business for the first time or reactivating a company after at least 60 calendar months have elapsed since the date of its last suspension or termination.

– The second important condition is that the work must not be performed for a former employer for whom someone worked not only immediately before opening their own business, but also during the previous calendar year – explains Iwona Kowalska, ZUS regional press spokesperson in Lower Silesia. – This concerns people who were employed under an employment contract or worked במסגרת a cooperative employment relationship.

It is extremely important that, during the period of the relief for starting a business, collaborating persons and employees or contractors hired by the business owner will be covered by social insurance; the exemption from social insurance applies exclusively to the person running the business.

FREQUENTLY ASKED QUESTIONS ABOUT THE “RELIEF FOR STARTING A BUSINESS”

  • How long will the “relief for starting a business” apply?
    The “relief for starting a business” will apply for the first 6 months after starting a business. An entrepreneur may use it if they meet all of the following conditions:
    • they are starting a business for the first time or resuming it after 60 months have elapsed since its last suspension or termination
    • they are not conducting business for a former employer for whom, before starting the business (in the current or previous calendar year), they performed activities that fall within the scope of their business.
  • What changes will apply in connection with the amendment of the “relief for starting a business” regulations? What exactly will the relief cover?
    Thanks to the “relief for starting a business”, during the first 6 months of running the company, an entrepreneur will be required to register and pay contributions only for health insurance. Only after this period will they also be required to register for social insurance.
  • If someone started a business in 2017 and pays preferential contributions, will they also be able to use the additional relief after the “relief for starting a business” comes into force?
    No. An entrepreneur who started a business in 2017 benefits from “preferential contributions” for social insurance for 24 calendar months from the start of the business. Therefore, they can no longer use the 6-month “relief for starting a business”.
  • After the period of using the “relief for starting a business”, will they be able to use the 24-month preferential ZUS scheme?
    Yes. After 6 months of running the business and paying only the health insurance contribution, the entrepreneur should register for mandatory social insurance. They will be able to use another existing relief, the so-called “small ZUS”. This means that for the next 24 calendar months of running their business, they will be able to pay social insurance contributions for themselves calculated on a base equal to 30% of the minimum wage.
  • During the period of using the “relief for starting a business”, will they be covered by social and health insurance?
    An entrepreneur who uses the “relief for starting a business” is subject only to mandatory health insurance and must pay a contribution for it. Social insurance is voluntary for them during the first 6 months, so they do not have to register for it or pay contributions.
  • If a person who has terminated their business activity starts a business again, will they be able to use the “relief for starting a business”?
    Yes, provided that they start another business after at least 60 months have elapsed since the date of its last suspension or termination.

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