How to set up a nursing office - practical advice

Service Business

In order to cope with the constantly changing market situation, which for many of them is very unfavorable for the profession of a nurse or midwife, they very often decide to start their own business. In the following article, we describe from A to Z how to set up a nursing office!

Preliminary requirements for running a nursing office

There is no doubt that nursing activity is associated with having an appropriate professional education. The basic requirements to be met when establishing a nursing office are:

  • having the right to practice a profession,

  • minimum 2 years of professional experience (the confirmation document is submitted to the District Chamber of Nurses and Midwives),

Additionally, you must not be:

  • suspended from the right to practice a profession,

  • limited in the performance of specific professional activities,

  • a final and binding judgment of a criminal measure prohibiting the exercise of the profession, deprived of the possibility to practice the profession,

  • suspended in the exercise of the profession by the applied preventive measure,

  • you cannot have a break in the performance of the profession for a total period longer than 5 years in the last 6 years preceding the application for entry.

However, these are not only requirements that future entrepreneurs are set by the law, depending on the chosen form in which the nursing office is to be run, additional conditions are imposed that must be met. And so, in the case of an individual specialist practice, you need to:

  • specialize in a specific field of nursing or midwifery or another field of health care.

Acceptable forms of running a nursing office

The activity of a nurse or midwife may be conducted:

  1. Individually, as a sole proprietorship:

    • individual specialist practice in a stationary office,
    • individual specialist practice at the place of call (home visits)
    • individual specialist practice in a healthcare entity's enterprise on the basis of a concluded contract.
  1. Group:

    • in the form of a civil law partnership, general partnership or a partnership in a stationary office.

How to set up a nursing office?

Passing the prerequisites only means completing the formalities related to setting up a business. Having a full range of professional knowledge and the required experience in the profession, in order to set up a nursing office in the form of a sole proprietorship or a civil partnership, you must complete the CEIDG-1 application. Then it is submitted to the city or commune office, with the choice of doing this:

  • personally,

  • electronically using a secure qualified signature,

  • electronically without a secure qualified signature - ePUAP trusted profile,

  • registered letter (signature certified by a notary).

If you choose the third option, you will need to go to the office and confirm your identity.

After submitting the CEIDG-1 application, the future entrepreneur obtains an entry in the central register of economic activity, at the same time the application is:

  1. an application for entry into the national official register of national economy entities (REGON),

  2. identification application to the head of the tax office (NIP),

  3. a declaration on the choice of the form of taxation with personal income tax,

  4. notification of the contribution payer to the Social Insurance Institution, or

  5. a declaration on continuing social insurance for farmers.

It should be emphasized that obtaining such an entry is free of charge.

A general partnership and a partnership are already subject to the rules of the commercial code, therefore, when deciding on this form of activity, an application for entry in the National Court Register must be submitted.

Duties towards the District Chamber of Nurses and Midwives

If you want to set up a nursing office, an entry in the business register is not enough. The next step is to obtain an entry in the Register of Entities Performing Medical Activities. The application may be submitted:

  • electronically using a secure qualified signature,

  • electronically without a secure qualified signature - ePUAP trusted profile.

After it is filled in, it is sent to the territorially competent District Chamber of Nurses and Midwives.

The entry in the register is made within 30 days of sending the application with an attachment.

It should be emphasized that even before filling in the application to the RPWDL, the fee for entry into the register must be paid to the account of the appropriate district chamber. In the case of nurses and midwives, it is 2% of the average monthly salary in the enterprise sector without the payment of awards from the profit for the previous year, announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland "Monitor Polski", valid on the day of submitting the application for entry in the register.

Attention!

Medical activity may be started only after obtaining an entry in the RPWDL.

PKD term for a nursing office

The activity of nurses and midwives is classified PKD 86.90.C.

The best form of taxation for a nursing office

The next step is to choose the form of PIT taxation. The nurse or midwife can choose from four forms of taxation:

General rules

The basic form of taxation that does not require the fulfillment of additional conditions. It is beneficial for those who do not achieve high income per year (at the minimum level of about PLN 100,000), and also have a family (possibility of joint settlement and tax reliefs).

Linear tax

In short, it is beneficial "for rich singles" whose annual income exceeds PLN 100,000. The tax rate is fixed - 19%, but there is no possibility of joint settlement or use of tax reliefs. Nurses and midwives should be careful, however, as the flat tax excludes the provision of services to a former or current employer to the same extent as provided by a full-time employee. This means that if, during the tax year, as part of the activity performed, a health service is provided to him (even a single service), which was or is also provided on a full-time basis, then the right to tax with a flat tax from the beginning of the tax year is automatically lost.

A lump sum

Possible to choose if the activity is carried out as a freelance - to provide services personally only to private persons. It excludes the use of tax reliefs and deduction of tax deductible costs, and therefore it is beneficial for those who do not incur them in a significant amount.

Tax card

Taxable form available only for selected professions. It is beneficial because the amount of tax is constant regardless of the turnover achieved, and what is more, it allows you to avoid additional obligations (e.g. generating income tax advances). It is possible to choose if, as with the lump sum, the services are provided by a liberal profession - the provision of services personally only to private persons.


To sum up, when planning to run a business in the form of an individual practice in a medical entity's enterprise on the basis of a concluded contract, a nurse or midwife is not entitled to be taxed with a lump sum or with a tax card.

Nursing office with or without VAT?

The provision of nursing and midwifery services is exempt from VAT by law. Therefore, future entrepreneurs do not have to complete any formalities in this field.

Social Insurance Institution (ZUS) contributions, nursing office

Apart from CEIDG-1 and RPWDL, you cannot forget to visit the Social Insurance Institution. You must submit a ZUA form, which is to register a person for insurance.

How to fill in the ZUA form is described in the article: How to fill in ZUS ZUA?

At the same time, those who, at the same time, will continue to provide health services on a full-time basis should remember not to overlap social insurance (double contributions). The workplace already pays social contributions for them, so as part of their business they will only be subject to compulsory health insurance. The ZZA form should then be submitted to ZUS.

Instructions on how to fill in the ZZA form can be found in the article: How to fill in ZUS ZZA?

Company account for a nursing office

A business account is necessary when providing services to companies or when the value of a one-off transaction exceeds PLN 15,000. The conditions that must be met to open a business account are imposed by the bank. There are no additional regulations here. Usually, you should go to the bank with:

  • a certificate (or a photocopy and original available for inspection) on the entry in CEIDG,

  • ID card,

  • company stamp,

  • specimen signatures of persons having the account are also required.

Commercial law companies (general partnership, partnership) should additionally submit:

  • deed of establishing the company,

  • certificate of assigning the REGON number and the current excerpt from the National Court Register.

It is possible to set up a company account before registering a business - just go to a bank that has such an offer for future entrepreneurs.

Start a free 30-day trial period with no strings attached!

What are the housing conditions for the nursing office?

This should not surprise anyone - the basis for running a nursing office is to meet the requirements of the Department of Health and Safety. The competent authority should issue an opinion on the fulfillment of the conditions for the provision of health services in the premises. The nursing office should also be equipped with apparatus, medical equipment and products necessary for the performance of health services.

Details on the premises and equipment for the nursing office can be found in the Regulation of the Minister of Health of June 26, 2012 on the detailed requirements to be met by the premises and equipment of the entity performing medical activities (pursuant to Article 22 (3) of the Act of April 15, 2011 on medical activity (Journal of Laws No. 112, item 654, as amended).

The purchase of specialized equipment and products is certainly not a small expenditure, so it is worth considering external sources of financing. There are many to choose from, incl.

  • loan,

  • grant,

  • cash from supporting programs (e.g. PFP assistance).

Nursing office - liability insurance

When planning to run a nursing office or an individual specialist practice, it is necessary to have third party liability insurance. Each profession carries the risk of making mistakes, so the obligation to take out insurance for a nurse or a midwife does not raise any doubts. The civil liability of a nurse or midwife is liability for damage that may be caused to the patient in the course of performing professional activities (primarily health services), as well as for damage resulting from unlawful failure to provide these services.

Establishing a nursing office at a glance

Summarizing all the information described above, in order to set up a nursing office:

  1. Have appropriate education and qualifications,

  2. Complete the CEIDG-1 application,

  3. Within 7 days of completing CEIDG-1, submit a ZUA or ZZA declaration to ZUS,

  4. Take out the obligatory third party liability insurance,

  5. Prepare appropriate documents that prove a minimum of 2 years of experience in the profession, as well as the lack of the so-called interruptions in the performance of the profession,

  6. In the case of practicing in a nursing office, obtain the opinion of the competent authority of the State Sanitary Inspection on the fulfillment of the conditions enabling the provision of specific health services in the office,

  7. Make a payment for entry in the Register of Entities Performing Medical Activities,

  8. Complete the application for entry into the RPWDL.

Nursing office - control of nurses and midwives' practices

When running a nursing office or an individual specialist practice, it should be taken into account that it is subject to control not only by the tax office in the field of correctness of settlements made and payment of obligations to the state, but also by the competent District Chambers of Nurses and Midwives in terms of compliance with the regulations. laws. If any irregularities are detected, the district chamber may issue post-inspection recommendations and even delete the practice from the register.

Change of data covered by RPWDL

If the data included in the register of entities performing medical activity change, the nurse is obliged to report them to the District Chamber of Nurses and Midwives within 14 days from their creation. Failure to meet this deadline may result in a fine of up to 10 times the minimum remuneration for work specified on the basis of the regulations.

Importantly, each time after gaining new qualifications, a nurse or midwife should submit relevant documents that confirm them to the district chamber.

Marketing in the nursing office

An effective marketing strategy is the key to the success of your business. Providing even the most professional services that form the basis of society (people will always need the help of nurses and midwives), the activity will not survive if few people know about it. The starting point is the creation of the company's brand - in the professional slogan it is called branding.

The basis for promoting a nursing office is online promotion. Whether you like it or not, nowadays the Internet is the basis of a company's life, which means that internet marketing is constantly evolving. First of all, you should invest in a good website, which is not only a showcase of the company, but also allows you to browse the full range of services offered. Future entrepreneurs should also not forget about the power of social media. The profile of the nursing office on Facebook will not surprise anyone anymore, and it will certainly allow you to attract a large number of new patients.

There is no doubt that a very important marketing factor when running a nursing office is professional patient service. The profession of a nurse or midwife, perhaps not always appreciated, is treated as a profession of social trust. Potential patients subconsciously expect not only professional knowledge and qualifications, but also a caring and kind attitude. Maybe this will be a special feature that will significantly distinguish the nursing office from others, so that the patient, crossing the threshold for the first time, will feel positively surprised, which will make him use the services offered again. It is worth considering the special treatment of children, most of whom will get scared at the sight of a nurse getting ready to give them an injection.