Not every way of earning money requires setting up a company. People who are just testing a business idea or only want to earn a little extra can use unregistered business activity („działalność nierejestrowana“) — a small-scale activity run without registration in the CEIDG and without ZUS contributions. As of 1 January 2026, the way the revenue limit is calculated has changed: instead of a monthly threshold, a quarterly limit now applies. We explain what this change involves and what to keep in mind before you start. It is one of the simplest and lowest-risk ways to check whether an idea for earning money holds up, without immediately bearing the full costs of running a company.
What unregistered business activity is
Unregistered business activity is small-scale gainful activity carried out by a natural person that does not have to be reported to the Central Register and Information on Business Activity (CEIDG). No entrepreneur is formally created, and therefore there is no obligation to pay social and health insurance contributions or to make monthly tax advances. It is designed for people taking their first steps in business and for those whose earnings are casual or seasonal — for example a supplement to a salary, pension or scholarship. In practice this means fewer formalities at the start and a lower entry barrier, although it is not a complete exemption from obligations towards offices and customers.
The new limit from 2026 — calculated quarterly
The most important change, which took effect on 1 January 2026, concerns how the revenue limit is calculated. Previously each month was counted separately and the threshold was tied to the monthly minimum wage. Now the limit is calculated quarterly: revenue from unregistered activity may not exceed 225 percent of the minimum wage in any quarter. Since the minimum wage from January 2026 is PLN 4,806 gross, the quarterly limit is PLN 10,813.50. Quarterly calculation is particularly favourable for people with irregular or seasonal income — one very good month does not cancel the right to this form, as long as total revenue across the whole quarter stays within the limit. What counts is revenue due, i.e. the amounts from issued bills or invoices, even if the customer has not yet paid.
Who may run unregistered business activity
This form is available to a natural person who, over the last 60 months (that is, five years), has not conducted business activity, or conducted it but ceased. Note that suspending an earlier activity is treated as not conducting it. Unregistered activity is not, however, available for every type of activity — some require a licence, permit or entry in the register of regulated activity, in which case a company must be set up regardless of the level of revenue.
What you are exempt from and what to remember
When running unregistered activity, you do not file an application with the CEIDG, do not obtain NIP and REGON numbers, do not pay ZUS contributions or PIT advances, and as a rule benefit from the subjective VAT exemption. Not every obligation disappears, though. You must keep a simplified record of sales, i.e. write down the revenue earned on a given day, and issue a bill or invoice at the customer's request. Revenue — after deducting costs — is settled once a year in the PIT-36 return according to the tax scale. Consumer protection rules also apply. Certain services, such as jewellery, legal or advisory services, require registration as an active VAT payer regardless of the level of revenue, and an activity that requires a cash register (e.g. catering) means you must obtain a NIP number.
What happens when you exceed the limit
If revenue in any quarter exceeds PLN 10,813.50, the activity becomes business activity by operation of law. From the day the limit is exceeded, you have 7 days to register the company in the CEIDG. Moving to full activity does not have to mean high contributions straight away — a new entrepreneur can use the start relief („ulga na start“, exemption from social contributions for 6 months) and then preferential ZUS contributions for 24 months. It is worth planning this moment in advance so that the change of status is not a surprise and does not lead to arrears. The limit is counted cumulatively within a given quarter, so it is worth adding up revenue on an ongoing basis and not leaving the decision until the last moment.