The change in the rules on unregistered activity (działalność nierejestrowana) has made things easier for many people running small-scale activity in Poland. The Act of 25 July 2025 (Journal of Laws (Dz.U.) 2025, item 1168) replaced the previous monthly revenue limit with a quarterly limit. The change has applied since 1 January 2026 and can make running a small activity considerably easier.
The new rules respond to the needs of people running seasonal activity, freelancers, craftspeople and small service providers, who previously had to deal with restrictive monthly limits. The change increases flexibility, especially for activities with irregular revenue.
Rules of unregistered activity until the end of 2025
The rules in force until the end of 2025 were based on a monthly limit, which was often a barrier for people whose activity varied in intensity. The revenue limit was 75% of the minimum wage per month, which in 2025 meant PLN 3,499.50 per month.
Until the end of 2025 the monthly revenue limit for unregistered activity was 75% of the minimum wage. In 2025 this amounted to PLN 3,499.50, calculated on the basis of a minimum wage of PLN 4,666
The old rules required close monitoring of revenue in every calendar month. Exceeding the limit in any month meant that the activity became a business activity, which brought the obligation to apply for entry in CEIDG (Central Register and Information on Economic Activity) and, as a rule, coverage by social insurance in ZUS (Social Insurance Institution). This system made seasonal activity particularly difficult, as revenue can vary considerably from month to month.
People running unregistered activity benefit from a number of advantages, including exemption from the obligation to register a business in CEIDG and no ZUS contributions on this activity. These advantages make this form particularly attractive to people starting out in business or running it as an additional source of income.
New rules from 2026 – quarterly revenue limit
The change introduced a new way of calculating the limit for unregistered activity. Since 1 January 2026 the monthly revenue limit has been replaced with a quarterly limit (Article 5 section 1 of the Entrepreneurs' Law (ustawa Prawo przedsiębiorców)), which means much more flexibility in planning and running the activity.
The quarterly limit is 225% of the minimum wage, which in 2026 (minimum wage PLN 4,806) means PLN 10,813.50 per quarter, and from 1 January 2027 (PLN 4,950) – PLN 11,137.50. This means you can earn higher revenue in individual months, provided that the total revenue due in the quarter does not exceed the limit.
The quarterly revenue limit is 225% of the minimum wage. In 2026 this means PLN 10,813.50 per quarter (from 1 January 2027 – PLN 11,137.50), which gives much more flexibility than the old monthly limit
The quarterly limit is particularly favourable for seasonal activity. For example, a craftsperson specialising in Christmas decorations can earn a significant part of their revenue in the last quarter of the year without worrying about exceeding the limit in a single month – provided that the total revenue from October, November and December does not exceed the quarterly limit.
An important advantage of this solution is that the limit is linked to the minimum wage. This means that the quarterly limit rises together with the minimum wage, which helps preserve the real value of this advantage in the long term.
Benefits for different groups of entrepreneurs
The quarterly limit benefits various groups, especially people whose activity is irregular. Freelancers, who often carry out projects of different value and duration, can plan their activity better without worrying about exceeding the limit in a single month.
Craft and artistic activities, which often centre around particular seasons or events, can make better use of periods of increased demand. Jewellery makers, ceramicists or designers can generate most of their revenue at fairs, exhibitions or during holidays, spreading it across the whole quarter.
Seasonal activity gains the most from the new quarterly system. People selling Christmas goods, tourist services or products linked to particular seasons can concentrate their revenue in selected months, as long as the total revenue in the quarter stays within the limit
Small service providers, such as private tutors, personal trainers or consultants, also benefit from the new rules. They can adjust the intensity of their services to demand and their own capacity without having to spread revenue evenly across individual months.
The following groups benefit from the changes in particular:
- Freelancers carrying out projects of different value and duration
- Seasonal craft and artistic activities
- Private tutors adjusting their workload to the school year
- Photographers specialising in seasonal services
- Consultants and trainers running irregular training sessions
- Sellers of products linked to particular seasons
Existing advantages are preserved
The key point is that the introduction of the quarterly limit did not mean losing the existing advantages of unregistered activity. The way the limit is calculated changed, without introducing new administrative or financial burdens.
Unregistered activity is still exempt from the obligation to register in the Central Register and Information on Economic Activity. This means you do not have to apply for entry in CEIDG as long as your revenue stays within the limit. The other conditions are also unchanged: the activity can be run by a natural person who has not carried out business activity in the last 60 months, and the rules do not apply to activity within a civil-law partnership (spółka cywilna) or to foreign persons other than those listed in Article 4 sections 1 and 2 of the Act on the participation of foreign entrepreneurs (ustawa o zasadach uczestnictwa przedsiębiorców zagranicznych) (Article 5 sections 1, 5 and 7 of the Entrepreneurs' Law).
The existing advantages of unregistered activity have been preserved. No obligation to register a business and no ZUS contributions on this activity remain unchanged under the quarterly limit
Equally important, there are still no ZUS contributions on unregistered activity. People running unregistered activity within the quarterly limit do not pay pension, disability, sickness or accident insurance contributions or the health insurance contribution on it.
Preserving these advantages means that the quarterly limit is, as a rule, favourable for people running unregistered activity. However, the existing obligations remain unchanged: a person using the VAT exemption (limit of PLN 240,000 from 1 January 2026, Article 113 section 1 of the VAT Act) keeps sales records for each day (Article 109 section 1 of the VAT Act), and selling to private individuals may create an obligation to use a cash register (kasa fiskalna) – the exemption applies, among others, up to PLN 20,000 of sales per year (regulation Dz.U. 2024, item 1902, in force until 31 December 2027).
Practical aspects of applying the new rules
Applying the quarterly limit requires you to adapt the way you monitor and plan your activity. Instead of tracking revenue in each month, you need to check the total revenue due in the calendar quarter, i.e. including amounts due even if they have not yet been paid (Article 5 section 6 of the Entrepreneurs' Law).
The first quarter of 2026, from which the new rules apply, covered January, February and March. Total revenue up to the quarterly limit can be split freely between the three months of the quarter.
It is important to understand that once the quarterly limit is exceeded, the activity becomes a business activity from the day the limit was exceeded, and you must apply for entry in CEIDG within 7 days (Article 5 sections 3–4 of the Entrepreneurs' Law). From that point, as a rule, ZUS obligations arise on general terms. That is why it is worth keeping accurate revenue records and regularly monitoring revenue on a quarterly basis.
Exceeding the quarterly revenue limit means that the activity becomes a business activity from the day the limit is exceeded – you must apply for entry in CEIDG within 7 days, and as a rule ZUS obligations also arise. It is worth keeping accurate revenue records on a three-month basis
Planning your activity under a quarterly limit requires a strategic approach. People running seasonal activity should analyse their existing revenue patterns and adapt them to the new possibilities. This may mean concentrating activity in certain months or making better use of periods of increased demand.
For people running their activity all year round, the quarterly limit means more freedom to take on larger projects or orders. You no longer have to spread large orders over consecutive months to fit within a monthly limit – it is enough that the total revenue in the quarter does not exceed the limit.
Comparison of the two systems
An analysis of the differences between the old monthly limit and the current quarterly one shows significant benefits. The table below presents the key differences between the two systems:
| Aspect | Monthly system (until 2025) | Quarterly system (from 2026) |
|---|---|---|
| Revenue limit | 75% of the minimum wage | 225% of the minimum wage |
| Limit amount | PLN 3,499.50 per month (2025) | PLN 10,813.50 per quarter (2026), PLN 11,137.50 from 1.01.2027 |
| Flexibility | Low – monthly check | High – quarterly check |
| Seasonal activity | Difficult | Easier |
| Business registration | Not required | Not required |
| ZUS contributions | Exempt | Exempt |
The comparison shows that the new system preserves the existing advantages while significantly increasing flexibility. The quarterly limit of PLN 10,813.50 (2026) gives much more freedom than the old monthly limit of PLN 3,499.50 (2025).
The benefits are particularly visible for seasonal activity, where revenue can be concentrated in selected months as long as the total revenue in the quarter does not exceed the limit. This opens up new business opportunities and allows better use of periods of increased demand.
Automatic adjustment of the limit
One of the most important features of the quarterly limit is its automatic adjustment to changes in the minimum wage. This means that the limit rises with the minimum wage, which helps preserve the real value of this advantage in the long term.
This mechanism limits the erosion of the real value of the limit caused by inflation and rising living costs. As the minimum wage rises, the quarterly limit for unregistered activity increases proportionally.
The quarterly limit is automatically adjusted to changes in the minimum wage. In 2026 it is PLN 10,813.50 (225% of PLN 4,806), and from 1 January 2027 – PLN 11,137.50 (225% of PLN 4,950)
This link reduces the need to amend the law every time the minimum wage changes. When planning your activity, however, it is worth checking the minimum wage announced for the following year.
Note that estimates made before the 2026 minimum wage was announced (e.g. PLN 10,498.50, calculated from the 2025 figure of PLN 4,666) turned out to be outdated – after the minimum wage rose to PLN 4,806, the limit automatically increased to PLN 10,813.50.
Impact on different industries and sectors
The quarterly limit affects individual industries and sectors of the economy in different ways. Activities with seasonal or irregular revenue benefit the most.
The tourism and leisure sector, including tour guides, water sports instructors and trip organisers, can make better use of the tourist seasons. Activity can be concentrated in the summer or winter months without worrying about exceeding the limit in a single month – what counts is the total revenue in the quarter.
The education sector, especially private tutors and instructors, has gained the ability to adjust their workload to the school year. They can increase their activity before exams or in periods of high demand for educational services.
Until the end of 2025, an English tutor had to limit the number of students in April so as not to exceed the monthly limit before the May secondary school leaving exams (matura). Under the quarterly limit, she can make better use of the period of high demand for tutoring and concentrate most of her quarterly revenue in this key month – as long as the total revenue from April, May and June does not exceed the limit.
The creative and artistic sector, including designers, photographers and craftspeople, can make better use of periods of increased demand linked to holidays, weddings or other events. Wedding photographers can concentrate their activity in the wedding season, and makers of Christmas decorations in the run-up to Christmas.
The IT and digital services sector, where freelancers often carry out projects of different value and duration, has gained significant flexibility. Programmers, graphic designers and digital marketing specialists can take on larger projects, as long as the total revenue in the quarter stays within the limit.
Adapting your activity to the quarterly limit
People running unregistered activity should adapt their activity to the quarterly limit. The first step is to analyse existing revenue patterns and assess how the new rules affect the way they run their activity.
It is worth analysing the following aspects of your activity:
- Review of monthly revenue over the last 12 months
- Identification of periods of higher and lower demand for your services
- Assessment of the possibility of concentrating activity in selected months
- Planning how to use the quarterly limits
- Adapting your revenue records to the new system
It is also key to understand how the quarterly limits are checked. It is worth setting up a way of monitoring revenue on a three-month basis to avoid exceeding the limit by accident.
It is worth adapting your activity to the quarterly limit by analysing existing revenue patterns and planning how to use the new possibilities. Monitoring revenue on a three-month basis helps with this
Adapting your activity should also include learning the new rules and how they apply in practice. You can seek advice from an accountant or lawyer to fully understand the effects of the new rules on your activity. Once the activity grows and has to be registered, we can take over its bookkeeping as part of our accounting services.
