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

Unregistered business activity is not automatically free from social security obligations. For business in Poland, the actual relationship is decisive. If a service resembles a mandate or service contract, the company may have to register the contractor with Poland’s Social Insurance Institution (ZUS), calculate contributions and report them. A bill and the absence of a written agreement do not remove the risk.

When can unregistered activity create ZUS obligations?

In decision DI/200000/43/1309/2025 of 16 January 2026, ZUS rejected the position of an entrepreneur who ordered a one-off carpet cleaning service from a person carrying out unregistered business activity. The contractor issued a bill, but no written contract was signed.

ZUS found that the paid service could constitute a service contract governed by mandate-contract rules, making the company the contribution payer.

What conditions apply to unregistered business activity?

From 2026, the revenue threshold is calculated quarterly. It is PLN 10,813.50 per quarter, equal to 225% of the minimum wage. The individual must also not have conducted registered business activity during the previous 60 months.

A person without CEIDG registration is not insured as an entrepreneur. Another insurance basis may nevertheless arise when that person personally performs a service resembling a mandate or service contract.

Why does the lack of a written contract not protect the company?

Under the Polish Civil Code, a service contract may be concluded orally or implicitly. If a company orders work, the contractor performs it and receives payment, ZUS may recognise an insurable legal relationship.

The company may then have to:

• register the contractor for insurance,
• calculate and pay contributions on time,
• report the arrangement in settlement documents.

Does every payment trigger contributions?

No. The decision concerned an individual case, so each cooperation model requires a separate assessment. The sale of a finished product may be treated differently from a service personally performed for a company.

Risk increases when services are recurring or performed under company instructions at a specified place and time. The National Labour Inspectorate may then examine whether the relationship is in fact employment.

What should a company check before ordering a service?

Before payment, the company should determine:

• whether the transaction concerns a product or a service,
• whether the work is personal and independent,
• whether the arrangement is one-off or recurring,
• who controls the place, time and manner of work,
• whether the relationship resembles a mandate or employment,
• whether the documents reflect the actual cooperation.

Common mistakes are treating a bill as sufficient, ignoring ZUS obligations and using unregistered activity instead of a mandate contract or employment. Reviewing the arrangement before payment reduces the risk of overdue contributions, corrections and disputes.

Read the full article here: Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know.