Freelancer Business Activity: Is It Worth It, When, and Under What Conditions?
If you’re starting your journey into freelancing, probably one of the first questions is: do I have to set up a company right away? On one hand, you want to operate legally, but on the other, you may not want to pay social security contributions (ZUS) before even starting to earn. It’s good that you’re asking this question because the answer isn’t black and white. A freelancer without a business can operate legally under certain conditions. In this post, you’ll find all the possibilities—from civil law contracts to incubators—and situations where registering a business is not only a requirement but may simply make your life easier. Check what you need to know before choosing your work model.
You don’t have a company but want to work remotely? Check when you don’t have to set up a business as a freelancer
Let’s start with the most important: no, not every freelancer needs to have a business. If you’re just testing freelancing, doing occasional gigs, or simply not exceeding a certain income limit, you have other options. Non-registered activity is a great solution at the start—you can legally sell services without a company, as long as your monthly income does not exceed 75% of the gross minimum wage (which is 3,499.50 PLN in 2025). You don’t need to register with the CEIDG or pay ZUS contributions. All you need is a simple sales record and an annual tax declaration. It’s a fair way if you want to operate on a small scale and see if it’s right for you. And if the orders are single and irregular, you can also use a work or service contract—depending on the nature of the work. A freelancer without a business is a perfectly legal scenario—you just need to stick to specific rules.
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Contract, non-registered activity, or platform? Legal ways to freelance without a company
If you want to operate without starting a company, you have more options than just a “work contract.” In recent years, intermediary platforms like Useme have become increasingly popular, allowing you to issue invoices without a business. You perform the service, the client receives an invoice, and the platform pays taxes on your behalf and transfers the payment. An additional bonus? At the end of the year, you get a PIT-11, which you just need to settle like any other contract. You can also consider working with an entrepreneurship incubator—a model in which you operate under the umbrella of an organization that formally handles your invoicing and performs billing on your behalf. All of this means that a freelancer without a business can calmly operate in the market, legally and without the risk of penalties. It’s only important not to mix models and ignore income thresholds. The better you understand these options, the easier it will be to choose a solution that suits your situation.
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When the authorities might decide you are already running a business—even if you haven’t registered it
This is where things get serious. Even if you think “it’s just a few gigs a month,” the authorities might have a different opinion. According to Polish law, you must register a business if you meet three criteria: you operate for-profit, you do so in an organized and continuous manner. It doesn’t matter whether you have a website or business name—what counts is what you do in practice. If you regularly issue invoices through platforms, seek clients, or run social media with your offer, that might be enough for freelancing to be considered a business. If you don’t report this to the CEIDG, you could face fines, or owe back ZUS contributions and taxes. It’s not worth the risk. A freelancer without a company has certain privileges, but only until they engage in regular cooperation with multiple clients. When you start to operate “seriously,” it’s worth considering registration.
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Business activity for freelancers – when is it profitable, and when does it just complicate life?
Starting a business isn’t always a necessary evil – in many cases, it can simply be profitable. Mainly because most business clients expect a VAT invoice, especially if they are companies themselves. Through business activity, you also have access to various tax reliefs, such as a startup allowance or preferential ZUS contributions for the first two years. You can also deduct work-related purchases – equipment, software, internet. This makes operating a business simply profitable on a larger scale. Of course, there are downsides: monthly contributions, mandatory bookkeeping, and more formalities. But if freelancing becomes your main source of income, a business activity for a freelancer can offer you more freedom and professionalism. It’s not something to fear – it’s important to make the decision at the right moment. It’s better to do it consciously than to wait for the authorities to issue a reminder first.
