How to set up a kindergarten - practical tips

Service Business

The topic of kindergartens is constantly discussed in the media, mainly in terms of the lack of places for children. When places in public kindergartens are exhausted a long time ago, parents try to find a place for their children in private institutions, preferably close to their place of residence. Therefore, the idea of ​​starting a kindergarten may turn out to be very good and profitable.Read how to start a kindergarten!

General characteristics of the kindergarten

A kindergarten is an educational and care facility operating pursuant to the Act on the Education System of September 7, 1991, entered into the records kept by the commune in which it is located, implementing the core curriculum specified by the minister responsible for education and upbringing.

The kindergarten is a place where children aged 3 to 6 are brought up. If a toddler has a special education certificate, he or she has the right to be cared for despite reaching the age of 6, but not longer than until the 10th birthday.

Each child is obliged to undergo a one-year pre-school preparation at the age of 5 in:

  • kindergarten,

  • kindergarten department in primary school,

  • in a different form of pre-school education.

Persons running kindergartens, apart from taking care of children, are obliged to carry out upbringing and educational tasks.

Preliminary requirements for running a kindergarten

In Poland, it is possible to establish a kindergarten by natural and legal persons. Calling an institution a "kindergarten" entails a number of requirements that must be faced by the future owner.

The activity of running a private kindergarten, as a rule, is not an economic activity, and thus - it does not require registration with CEIDG. However, when it comes to legal persons who want to establish a kindergarten - they must register with the National Court Register.

Establishing a kindergarten has its assumptions in the provisions of the Act on the Education System and it is required to notify such activity to a local government unit such as a commune or a poviat. Units, in turn, issue a certificate that the kindergarten has been entered into the records and provide a copy to the school superintendent and the tax authority.

To register, you must:

  • present the statute according to which the facility will operate,

  • present a project for the organization of pre-school education - in the case of establishing a different form of pre-school education, such as pre-school points and pre-school education teams.

It is extremely important to employ qualified teaching staff. The person who will run such an institution does not need to have a specific education. The qualifications of the teacher of preschool children are confirmed by:

  • higher education studies in pedagogy with pre-school or pre-school specialization,

  • a teacher training facility specializing in working with preschool or early school age children.

Acceptable forms of running a kindergarten

The kindergarten may only be run by legal entities or natural persons. The law clearly prohibits the operation of such establishments by partnerships. In the case of establishing a kindergarten in a limited liability company or in a joint stock company - you must register in advance with the National Court Register.

Only capital companies, i.e. a limited liability company, have legal personality among the companies. and a joint-stock company.

How to set up a kindergarten

Kindergarten - limited liability company

This type of company is a popular type of commercial company in Poland. Its founders may be natural or legal persons. Importantly, the limited liability company has legal personality. Limited Liability Company Agreement must be drawn up in the form of a notarial deed, as in the case of a limited partnership. Currently (since 2012), it is also possible to register this type of company online. The partners are not responsible for the liabilities of the limited liability company. (there is only the economic risk related to the investment in the company). For the obligations of a limited liability company only the company is liable up to the amount of the share capital (minimum PLN 5,000) - except when the management board does not file a bankruptcy petition in a timely manner, then it is also liable with personal property. In the case of running a limited liability company there is an obligation to keep full books (the activity is subject to the Accounting Act).

Kindergarten - joint stock company

A joint-stock company is an economic entity that is characterized by the greatest expansion and legal protection. Its shareholders are shareholders who hold a certain number of shares entitling them to receive a designated part of the dividend. The dividend is the amount to be distributed among the shareholders by a resolution of the general meeting. The company is responsible for the obligations of the company with all its assets, the shareholders are not liable for the obligations of the company. This type of company is associated with the obligation to keep full accounting. If a joint stock company is established, a minimum capital of PLN 100,000 is required.

PKD code for kindergarten

PKD for kindergarten is 85.10.Z - Pre-school education.

The best form of taxation for kindergarten

If you decide to run a kindergarten, you should take into account all forms of taxation except for the tax deduction card.

Taxation in the case of running a kindergarten by natural persons:

Kindergarten - taxation on general principles

Taxation of activities using the tax scale is the basic form of settlement. If we choose this form, the tax rate for income up to PLN 85,528 is taxable at 18% less the tax-free amount, while for income over PLN 85,528 from the surplus, the rate of 32% increased by PLN 15,395.04 will apply. . The tax amount can be reduced by the allowances and deductions provided for in the act. In addition, it is possible to deduct from the tax base the amount of social contributions paid and the amount of health insurance contributions paid from the tax amount. The choice of the form of taxation can be made upon entry in the Central Register and Information on Economic Activity.

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Kindergarten - flat taxation

The flat tax is characterized by a uniform, proportional tax rate of 19%. The choice of this form of taxation requires the submission to the competent head of the tax office by January 20 of the tax year of a written statement on the choice of this method of taxation, and if the taxpayer starts conducting non-agricultural business activity during the tax year - by the day preceding the date of commencement of this activity, but not later than on the date of obtaining the first income. The big disadvantage of this form of taxation is, above all, the inability to benefit from tax reliefs or joint settlement with the spouse.

Kindergarten - lump sum on recorded income

The lump sum is a simplified form of settlement and it is possible when the annual income does not exceed PLN 250,000. euro. The amount of tax depends on the amount of income, therefore the owners of kindergartens will not be able to deduct tax deductible costs in such a case. After the end of the tax year, until the end of January of the following year, the owner of the kindergarten on a lump sum settles the income generated in the previous year under this method of taxation.

An entrepreneur who decides to tax revenues with a registered lump sum must bear in mind that he automatically loses the right to settle accounts jointly with his spouse or in the manner provided for single parents. It will also not deduct the child allowance from the calculated lump sum. On the other hand, he is entitled to other tax reliefs - e.g. rehabilitation relief or deduction of social security contributions, including health insurance. It can also deduct donations made for the purposes of religious worship, public benefit organizations or relief for donated blood.

In the case of kindergartens and pre-school points as well as pre-school education teams, the flat rate is 8.5% - of the revenues from the provision of services.

Taxation in the case of running a kindergarten by legal entities

If the entrepreneur has decided to run a kindergarten as part of a joint-stock company or with limited liability, he must remember about the obligation to make advance payments for income tax. CIT taxpayers starting their business activity may make advance payments for income tax on a quarterly or monthly basis. CIT taxpayers are also required to submit a CIT-8 return to the competent tax office with the amount of income (loss) achieved in the tax year after the end of the tax year, or the difference between the tax due from the income shown in the tax return and the sum of due advances for the period from the beginning of the year.

Taxpayers who are required to prepare financial statements submit them to the tax office together with the opinion and report of the entity authorized to audit financial statements, within 10 days from the date of approval of the annual financial statements, and companies - also a copy of the resolution of the meeting approving the financial statements.

The corporate income tax rate is 15% of the tax base for small taxpayers and start-up taxpayers - in the tax year in which they started operating. The taxable amount for corporate income tax is the income obtained, less the costs of obtaining it in the tax year, along with the possibility of making deductions.

Kindergarten with or without VAT

Pursuant to Art. 43 sec. 1 of the VAT Act, private teaching services at the pre-school, primary, secondary and tertiary level, provided by teachers, and services provided by units covered by the education system within the meaning of the provisions on the education system, in the field of education and upbringing are exempt from the obligation to tax their activities with VAT.

The persons running the kindergarten benefit from the above exemption even if the children receive meals (taxed at 8% VAT rate).

Kindergarten and the cash register

Entities providing preschool education services (with the symbol PKWiU 85.1) are exempt from the obligation to record their sales with the use of cash registers. Regardless of the turnover they receive on this account.

Application of the owner of the kindergarten for insurance

A person running a kindergarten who starts running a business reports it on the CEIDG-1 form. Then the application with a copy of the CEIDG entry is sent to ZUS. The latter prepares a declaration of the contribution payer on the ZUS ZFA form.

Nevertheless, the entrepreneur has to register for social security and health insurance on his own. The entrepreneur has 7 days from the date of commencement of business activity to apply for insurance. To do this, fill in the form:

  • ZUS ZUA - if the person running the kindergarten is subject to social and health insurance,

  • ZUS ZZA - if the entrepreneur is subject only to health insurance (social insurance is covered by full-time work or running other activities, or the taxpayer may take advantage of the start-up relief).

Sickness insurance is voluntary for the entrepreneur. ZUS covers him with this benefit upon his application. It is submitted on the ZUS ZUA form, along with registration for compulsory social security and health insurance.

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Company account for the owner of the kindergarten

The owner of the kindergarten is not obliged to set up a separate company account. May use a private account for business purposes. However, he must remember that the account is to have one owner (couples with a joint account cannot use it for corporate purposes).

Making or receiving payments related to the conducted business activity should be carried out via the entrepreneur's bank account whenever:

  • another entrepreneur is a party to the transaction from which the payment results,

  • the one-time value of the transaction, regardless of the number of payments resulting therefrom, exceeds the equivalent of PLN 15,000.

Running a kindergarten in accordance with the law

The success of your own business is influenced by many factors, and one of the most common is proper business management. It is no different in the case of a private kindergarten. Currently, running a kindergarten without appropriate tools that facilitate work management is difficult. When deciding to choose one of them, it is worth paying attention that they contain a number of different functions. The wFirma.pl system is a comprehensive tool that greatly facilitates the work of the kindergarten teacher. The program has all the necessary functions to manage a business, including:

  • sending e-declarations and JPK_VAT files thanks to integration with the Ministry of Finance and e-ZUS,

  • records of fixed assets and their depreciation,

  • issuing all types of invoices in seven language versions and different currencies.

Considering the fact that in the work of kindergarten teachers it is important to establish cooperation with trusted people who will be able to ensure safety for the charges, the recruitment of such people plays an important role. It is even better if all formal matters related to it do not take up valuable time. The wFirma.pl system is equipped with the "HR and payroll" module, in which users can:

  • generating various types of employment contracts and payrolls,

  • keeping records of employees' working time,

  • creating annual declarations and sending them to the appropriate tax office, generating HR printouts,

  • export to the Payer.

Housing requirements for the kindergarten

In order to be sure that the premises intended for running a kindergarten will meet all the requirements, remember that:

  • the premises should comply with the municipal spatial development plan. The owner of the kindergarten should have confirmation of the right to dispose of the premises - notarial deed, rental or lending agreement;

  • the premises should meet the requirements related to health and safety at work;

  • the facility should receive a positive opinion from the Sanepid and the Fire Department. The requirements of these institutions relate to water quality, area, number and location of toilets, necessary equipment for the kindergarten, lighting, ventilation, conditions necessary for the distribution and preparation of meals and the conditions in the social room;

  • permission to be entered in the register will be easier for premises in one-story buildings made of non-combustible materials;

  • information about the playground should be attached to the building documentation;

  • all furniture, devices and carpets should have the necessary approvals.

GDPR and running a kindergarten

A future entrepreneur running a kindergarten, in connection with the entry of new EU regulations, i.e. Regulation of the European Parliament and the EU Council 2016/679 of 27 April 2016.on the protection of individuals with regard to the processing of personal data and on the free movement of such data and the repeal of Directive 95/46 / EC (in short: GDPR) on May 25, 2018, is obliged in particular to:

  1. ensuring an appropriate level of security for the processing of personal data, in accordance with the principles set out in the GDPR Regulation,
  2. performing obligations arising from the rights of persons to whom personal data relate,
  3. appointing a personal data protection officer (in a situation where the entity is obliged to do so pursuant to Article 37 (1) of the above-mentioned regulation).

The introduction of the GDPR in kindergartens is extremely important, because running a kindergarten involves the processing of personal data: employees (for staffing purposes) or children (e.g. for admitting them to a kindergarten or posting their photos on the website).

Marketing for kindergarten

When planning a marketing strategy for kindergarten, it is worth paying attention to the following activities:

  1. printing leaflets and posters and hanging them around playgrounds, on poles and notice boards - especially in new housing estates where many young parents live, in shops, pharmacies, clinics, community centers, in local press, fairs for parents. You should also take care of interesting graphics so that the leaflets are not thrown into the trash immediately.

  2. the most popular and cheapest form of advertising is the Internet. Information about the newly established kindergarten can be posted on forums, district websites or internet portals. The offer of the Taelo.pl portal looks very attractive. It gives you the opportunity to advertise your services free of charge and enables a number of interesting solutions. One of them is the possibility of running a company blog, where the owner of the kindergarten can publish articles and guides for parents, which in turn translates into building the image of a trustworthy institution.

  3. Certainly, it is also worth setting up a website that will be a source of information about the activity, which will allow you to reach a wider audience.

 

 

Setting up your own kindergarten is not easy. First of all, it should be remembered that the kindergarten can only function as an activity carried out in the educational records or in the form of a joint stock company or a limited liability company. It is connected with a number of difficulties and the lack of most of the privileges. However, after passing all the formalities - novice entrepreneurs do not regret the decision made earlier, so it is worth considering setting up your own kindergarten!

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