Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know

Unregistered business activity in Poland and the Social Insurance Institution (ZUS) is a topic that may raise significant practical doubts for companies ordering services from individuals. Many entrepreneurs assume that if a person does not run a registered business, is not entered in the Central Register and Information on Business (CEIDG), and only issues a simple bill, cooperation with that person does not create any social security obligations for the company. In practice, this assumption may be too simplistic.

The key issue is not only whether the contractor operates within the framework of unregistered business activity in Poland. What matters most is the actual nature of the cooperation between the company and the person performing the service. If, in practice, a service is provided to a business, the relationship may be treated as a service contract to which the rules on mandate contracts apply. In such a case, the company may be required to register the contractor for social insurance and calculate the relevant contributions.

This position was presented by the Social Insurance Institution (ZUS) in its decision of 16 January 2026, no. DI/200000/43/1309/2025. The case concerned an entrepreneur who ordered carpet cleaning services from a person carrying out unregistered business activity. The service was settled on the basis of a bill, and the parties did not sign a written contract. The entrepreneur assumed that, because there was no formal contract and the contractor acted within unregistered business activity, there was no obligation to register that person with the Social Insurance Institution (ZUS). The Social Insurance Institution (ZUS), however, considered this position incorrect.

For companies operating in Poland, this is an important warning. Even a one-off service performed by a person carrying out unregistered business activity may require analysis from the perspective of social security contributions.

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What is unregistered business activity in Poland?

Unregistered business activity in Poland is a simplified form of small-scale income-generating activity carried out by an individual. Its main feature is that the person does not have to register a business in the Central Register and Information on Business (CEIDG), provided that certain statutory conditions are met.

From 2026, the revenue threshold for unregistered business activity is determined on a quarterly basis. In 2026, the limit is PLN 10,813.50 per quarter, which corresponds to 225% of the minimum wage. In addition, a person using this form of activity must not have carried out registered business activity in the previous 60 months.

From the perspective of an individual performing small services, unregistered business activity may be attractive because it does not require business registration and, as a rule, does not create an obligation to pay Social Insurance Institution (ZUS) contributions as a business owner. This does not mean, however, that every form of cooperation with such a person is neutral for the company ordering the service.

This distinction is crucial. Unregistered business activity is not business activity within the meaning of the Polish Entrepreneurs’ Law. At the same time, the performance of a specific service for a company may create another basis for social insurance coverage, for example under a mandate contract or another service contract.

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Why does unregistered business activity not always mean no contributions?

In practice, companies often wrongly assume that if a person carrying out unregistered business activity is not an entrepreneur, the company ordering the service does not have to take any action towards the Social Insurance Institution (ZUS). However, Polish social insurance rules work differently.

A person carrying out unregistered business activity is not subject to social insurance as an entrepreneur, because formally they does not conduct registered business activity. However, that person may be subject to insurance on another legal basis. If they perform a service for a company, it is necessary to verify whether an insurance title has arisen under a mandate contract or a service contract.

In its decision of 16 January 2026, the Social Insurance Institution (ZUS) focused precisely on this issue. The mere fact that the contractor acts within unregistered business activity does not exclude the possibility that the parties have entered into a service contract. As a result, the company may be treated as the contribution payer.

This means that the risk does not depend solely on the contractor’s formal status. What matters is whether the individual actually performed a service for the company, received remuneration, and whether the nature of that service corresponds to a mandate contract or another service contract.

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No written contract does not protect a company against ZUS obligations

One of the most important aspects of Poland’s Social Insurance Institution (ZUS) decision concerns the absence of a written contract. The entrepreneur argued that no service contract had been concluded with the contractor. The service was performed only within a service provider–client relationship and settled on the basis of a bill.

ZUS did not accept this argument. It pointed out that the Polish Civil Code does not require a service contract to be concluded in writing. A contract may also be concluded orally or implicitly, for example by agreeing that a specific service will be performed and then settling payment for that service.

For a company, this means that the absence of a signed document does not automatically exclude social security obligations. If the circumstances show that the company ordered a service, the service was performed, and the contractor received remuneration, the Social Insurance Institution (ZUS) may consider that a basis for social insurance coverage has arisen.

In practice, companies should be particularly careful when using services provided by individuals without analysing the legal form of cooperation. This applies both to one-off services and recurring services, such as minor administrative work, cleaning services, marketing support, graphic design, translations, or technical assistance.

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When may a company have to register a contractor with Poland’s Social Insurance Institution (ZUS)?

The obligation to register a contractor with the Social Insurance Institution (ZUS) may arise when a person carrying out unregistered business activity performs a service for a company and, in practice, the cooperation has the characteristics of a mandate contract or another service contract.

In such a situation, the company should assess whether it has obligations as a contribution payer. These may include registering the contractor for the relevant social insurance schemes, calculating contributions on the remuneration, paying them within the statutory deadline, and properly reporting the cooperation in settlement documents.

The following circumstances may be relevant:

• the service was performed for a company,
• the contractor received remuneration,
• the cooperation corresponds to a mandate contract or service contract,
• the service was settled on the basis of a bill,
• there are no special circumstances excluding or limiting the obligation to register the contractor for insurance and calculate contributions,
• the parties did not sign a formal contract, but in fact agreed that a specific activity would be performed.

A company should therefore not automatically assume that receiving a bill from a person carrying out unregistered business activity ends the matter. For ZUS purposes, the key question is what legal relationship actually arose between the parties.

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Does every cooperation with a person carrying out unregistered business activity create contribution obligations?

Not every situation will have the same consequences. The Social Insurance Institution (ZUS) decision was issued in an individual case and concerned a specific set of facts. It does not mean that every payment to a person carrying out unregistered business activity automatically creates identical obligations.

At the same time, the decision indicates an interpretative direction that companies should take into account. The highest risk arises when a company orders a specific service from an individual and the cooperation corresponds to the structure of a service contract.

The situation may be different when a person carrying out unregistered business activity sells a finished product, compared with a situation where that person personally performs a service for a company. In each case, however, the actual nature of the transaction is more important than the name given to it. A one-off sale of handmade goods may require a different assessment than recurring office, marketing, cleaning, or technical services performed personally for a company.

For this reason, every cooperation should be assessed individually. In practice, the question should not only be: does this person carry out unregistered business activity? The more important question is: what exactly does this person do for the company and what is the actual nature of the cooperation?

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Unregistered business activity and an inspection by the National Labour Inspectorate (PIP)

Cooperation with a person carrying out unregistered business activity is relevant primarily from the perspective of correct ZUS settlements. In some situations, however, a broader employment law context may also arise, especially if the way in which the work is performed resembles an employment relationship.

The National Labour Inspectorate (PIP) does not inspect unregistered business activity as such. In particular, it does not verify revenue thresholds in the same way as authorities responsible for tax or business registration matters. PIP may, however, examine the actual manner in which work is performed for a company.

This may be important where an individual performs tasks personally, under the company’s supervision, at a place and time indicated by the company, and under conditions typical of an employment relationship.

In such a case, the risk no longer concerns only ZUS contributions. The question may also arise whether the adopted cooperation model should be classified as an employment relationship. This is particularly relevant where a company regularly uses the work of individuals outside a standard employment contract, including under civil law contracts or recurring personally performed services.

This does not mean that using services provided by people carrying out unregistered business activity is prohibited. The risk appears mainly when the formal name of the cooperation does not reflect its actual course. The fact that the contractor operates within unregistered business activity, the absence of a written contract, or the issue of a bill does not determine how the relationship will be assessed by ZUS, PIP, or another authority.

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What mistakes do companies most often make?

The most common mistake is treating unregistered business activity as meaning that the company has no obligations at all. Companies often focus on the fact that the contractor does not have a registered business, is not entered in the Central Register and Information on Business (CEIDG), and declares that they operate within unregistered business activity. These facts are important, but they are not sufficient.

The second mistake is the lack of documentation. This does not mean that every cooperation must be highly formalised. However, documents should reflect the actual nature of the service. If a company has no written arrangements, has not analysed Social Insurance Institution (ZUS) obligations, and has merely accepted a bill, it may be more difficult during an inspection to demonstrate why the settlement was handled in a particular way.

The third mistake is using unregistered business activity as a way to replace a mandate contract or employment. If a person regularly performs tasks for one company, uses the company’s tools, follows its instructions, and is integrated into the company’s day-to-day work organisation, legal and contribution-related risks increase significantly.

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How should a company prepare for such cooperation?

Before ordering a service from a person carrying out unregistered business activity, a company should carry out a short but specific assessment. The purpose is not to overcomplicate simple transactions, but to determine whether the company may assume the obligations of a contribution payer.

In particular, the company should verify:

• whether the cooperation concerns a service or the sale of a finished product,
• whether the service is performed personally,
• whether the cooperation is one-off or recurring,
• whether the contractor acts independently,
• whether the company determines the place, time, and manner of work,
• whether the relationship corresponds to a mandate contract,
• whether there are features typical of an employment relationship,
• whether the documentation and settlement method reflect the actual course of cooperation.

In case of doubt, it is advisable to review the settlement model before paying remuneration. This can help avoid document corrections, overdue contributions, and potential disputes with authorities.

Where there are doubts about the settlement of cooperation with a person carrying out unregistered business activity, the actual nature of the relationship should be analysed before remuneration is paid. getsix® supports companies in assessing tax, social security, and formal obligations related to doing business in Poland, including through tax advisory in Poland.

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Unregistered business activity in Poland does not always mean that the company ordering a service has no obligations. A person carrying out such activity is not an entrepreneur within the meaning of Polish business regulations, but the performance of a service for a company may create another basis for social insurance coverage.

The Social Insurance Institution (ZUS) decision of 16 January 2026 shows that even the absence of a written contract does not exclude contribution obligations. If the service was actually performed and its nature corresponds to a service contract, the company may be required to register the contractor with the Social Insurance Institution (ZUS) and pay contributions. For companies, the most important conclusion is practical: before using the services of a person carrying out unregistered business activity, it is worth checking not only their formal status, but above all the actual nature of the cooperation. Such an analysis helps avoid overdue contributions, incorrect documentation, and the risk that the cooperation model will be challenged during an inspection.

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