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Good news for small freelancers: in 2023, the maximum revenue that can be earned in this way without having to register their business may double. Carrying out an unregistered activity benefits the taxpayer, because then he does not incur operating costs and does not have to pay social security contributions. In 2022, the revenue limit is 1,505 PLN.
According to the Entrepreneurs Act, a taxpayer is not required to register his activity if his monthly income does not exceed 50%. lowest wages. There is a possibility that this limit will be increased to the full amount of the lowest salary as early as next year.
– Engaging in an unregistered activity benefits the taxpayer, because then he does not incur operating costs and does not have to pay ZUS contributions. In 2022, the revenue limit was 1,505 PLN – Piotr Juszczyk, senior tax advisor at inFakt explains.
In recent days, a draft amendment to the laws in order to remove unnecessary administrative and legal barriers has been published. It is assumed that the revenue limit for unrecorded activities will be equal to the minimum wage.
Next year, the minimum wage is set to rise to PLN 3,490 from January 1 and to PLN 3,600 from July 1. This means that entrepreneurs who, for example, will start their business in July, will not have to register it, as long as their turnover does not exceed 3600 PLN.
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