Business Constitution - a package of changes for an entrepreneur


The Business Constitution is a draft package of amendments to 5 other acts concerning the life of entrepreneurs: Entrepreneurs 'Law (the act replacing the previous act on freedom of economic activity), Regulations introducing the Entrepreneurs' Law and other acts on business activity, on the Ombudsman for Small and Medium-sized Entrepreneurs, on the Central Register and Information on Economic Activity and the Information Point for Entrepreneurs and the Act on the principles of participation of foreign entrepreneurs and other foreign persons in economic turnover on the territory of the Republic of Poland.

Relief for the start, i.e. the first 6 months without social security contributions

Entrepreneurs starting their business will be able to benefit from the exemption from paying social security contributions for the first 6 months. This means that for the first 6 months of their company, they will only pay the health insurance premium (therefore, registration with the Social Insurance Institution (ZUS) will be submitted on the ZUS-ZZA form at the time of commencement of business activity). Additionally, after 6 months, if the entrepreneur meets certain conditions, he will be able to take advantage of preferential ZUS contributions for the next 2 years (the so-called small ZUS). What is the saving - on the example of the rates from 2019, the entrepreneur will gain over PLN 5,000 (6 x PLN 834.55).

Of course, the use of the start-up relief also has its disadvantages - the period will not be taken into account for the amount of retirement or disability benefits and will not allow you to receive a sickness benefit. Therefore, the entrepreneur may voluntarily waive the relief.

A trial company, i.e. activities not registered in the Business Constitution

After the changes come into force, it will be possible to create a company on a trial basis. It is true that this will only apply to small-scale gainful activities of natural persons and will not exempt from the need to pay tax, but only from carrying out certain formalities for registering your own company. A trial company will be able to run on the condition that the revenues from the activity do not exceed 50% of the minimum wage in any month (currently in 2019 it is PLN 2,250, so monthly income - note income not income, i.e. everything that will be earned without the possibility of reducing by the costs incurred - it will not be able to exceed PLN 1125). The tax on such sales will be settled on general terms.

Here, too, the changes proposed by the Business Constitution leave a certain amount of freedom in the proceedings, because failure to exceed the limit does not mean that a given person cannot set up a business. So it is any choice of that person. But in a situation where the limit is exceeded, a person who has been operating on a trial basis must absolutely start business within 7 days, i.e. register with CEIDG.

NIP is the basic number of the entrepreneur - REGON is a thing of the past

The verification with the REGON number issued by the Central Statistical Office, i.e. the Central Statistical Office, will slowly be abandoned. The NIP number emerges for running, which is to be the main identifier of people running a business. The transition, however, will be gradual, therefore it should not be expected that REGON will disappear from all official forms immediately.

The Business Constitution improves the entrepreneur-office relationship

The provisions of the draft law on entrepreneurs, which is to fully replace the current law on freedom of economic activity, introduce the principle of presumption of business integrity. This is primarily aimed at improving relations between entrepreneurs and offices, where the trust between the parties is still different. The most important aspects changed in this regard are:

  • introducing the principle of what is not prohibited by law is allowed,

  • implementing a friendly interpretation of regulations, i.e. resolving unclear regulations in favor of the entrepreneur,

  • observance of the principle of proportionality - limitation of offices in the field of unjustified burdens, including, for example, the authority will not be able to demand or condition its decision on the submission of documents in the form of the original, certified copy or certified translation, unless such an obligation will result from legal provisions,

  • the Ombudsman for Small and Medium-sized Entrepreneurs is appointed - although the initially assumed range of possibilities of the Ombudsman was reduced, he is to guard entrepreneurs, inter alia, actively participating in issuing opinions on legal projects.

Suspension of activities with an employee on maternity leave

Until now, it was impossible to suspend activities in the case of employing an employee on maternity or parental leave. If the changes introduced by the Business Constitution enter into force, the entrepreneur will be able to suspend the company despite hiring employees who are on vacation. What's more, the company will be able to be suspended not only for a maximum of 24 months as it was until now, but for an indefinite period. Therefore, the deletion of micro and small companies that suspended their activities and did not suspend it 2 years ago is not being carried out.