Entrepreneurs want to replace the obligation to pay ZUS contributions for their business activity with voluntary ones. They presented a draft to the Sejm on the eve of the end of 2022. Meanwhile, regardless of this, the government is planning a different solution that will practically allow people with small and medium incomes not to pay their business contributions. This is good news for those who earn on a small scale with their business: in 2023 the income limit that can be obtained in this way without the need to register can double. Carrying out an unregistered activity is advantageous for the tax payer, because then he does not incur management costs and does not have to pay social security contributions. In 2022, the income limit is PLN 1,505.
Summary
Under the Entrepreneurs Act Act, a taxpayer is not required to register his business if his monthly income does not exceed 50% of his gross income. minimum salary. There is a possibility that this limit will be raised to the full amount of the lowest salary next year.
– Carrying out an unregistered activity is advantageous for the tax payer, because then he does not incur management costs and does not have to pay social security contributions. In 2022, the income limit is PLN 1,505 – explains Piotr Juszczyk, Chief Tax Advisor of inFakt.
At the end of 2022, a bill appeared to amend the laws in order to eliminate unnecessary administrative and legal barriers. Assumes the income limit for unregistered activities is the equivalent of the minimum wage.
For those running a small business, it can be a real treat and free themselves from high mandatory social security costs – chance!
Next year, the minimum wage will increase to PLN 3,490 from 1 January and PLN 3,600 from 1 July. This means that entrepreneurs who, for example, would start their business in July, should not register it, provided that their revenues do not exceed PLN 3,600.
