Discounts for new entrepreneurs

Service Business

When setting up a company, you have the right to pay insurance premiums on preferential terms and to benefit from a tax relief for small taxpayers as part of the assistance de minimis.

If you are a small taxpayer, i.e. one whose gross sales revenues did not exceed the PLN equivalent of EUR 1,200,000 in the previous tax year, or a taxpayer who started operating in a given tax year - you can take advantage of one-off depreciation under the de minimis aid program . You can make one-off depreciation write-offs of up to EUR 50,000 per year. Within 3 years, the total amount of de minimis aid (also for other reasons) may not exceed the amount of EUR 200,000. You must also remember that one-off depreciation charges are applied to fixed assets included in group 3-8 of the Classification of Fixed Assets, excluding passenger cars.

In the first 24 calendar months from commencing business activity, you can take advantage of the ZUS contribution relief. The basis for calculating the contributions for the insured's retirement and disability pension insurance is the declared amount, however not lower than 30% of the minimum wage.

This relief does not apply to entrepreneurs who:

  • as part of their activities, they provide the same services to the former employer that they provided for two years before the date of commencement of this activity,

  • conduct or have conducted non-agricultural activity during the last 60 calendar months prior to the commencement of economic activity.

The summary of the individual values ​​of ZUS contributions for January 2013, including voluntary health insurance, is as follows:

Taking advantage of the abovementioned allowances will ensure a better level of financial liquidity. You will save a lot on paying lower ZUS contributions and fixed assets recognized as one-off costs will reduce your liability to the tax office. More money will remain at your disposal so that you can continue to invest and develop your business.

What to do to be able to take advantage of the above discounts?

Relief in paying ZUS contributions

Within 7 days of starting your business activity, you must report to your ZUS branch for the relevant contributions. If running a business is your only occupation, then you submit the ZUS ZUA form (application for insurance of the insured person). The choice of preferential contributions can be determined by choosing the insurance title code: 05 70. The relief for the use of preferential ZUS contributions is mentioned in Art. 18a paragraph. 1 of the Act of October 13, 1998 on the social insurance system.

De minimis relief

The tax office must be notified of the use of this relief, based on the application for a one-off depreciation. On this basis, a de minimis aid certificate will be issued. Importantly - the lack of such a certificate will not deprive you of the right to make one-off depreciation write-offs, however, it may prevent you from obtaining other assistance (co-financing for the purchase of fixed assets, employee training). Art. 22k paragraph. 7 of the Personal Income Tax Act. On the other hand, the application template is specified in the annex to the regulation Council of Ministers on the scope of information provided by the entity applying for de minimis aid.